Japan and England essays

Japan and England essays What factors were necessary for modernization to occur Japan was a country that was completely closed to contact with European countries up until 1853. At this time Japan did not have manufacturing industries, steam engines, railways, or telegraphic communication, and the traditional weapons of war of its samurai military were the sword, the bow, and muzzle-loading cannon. It was not up until 1854 that Japan began to modernize as compared to England which was far more modernized than Japan. There were many factors that contributed to such modernization to occur in Japan including the arrival of Commodre Perry, increase in trade and population, change in power and beliefs, and the change of the social structure. It was not until Commodore Perry arrived to Japan with a fleet of steam powered ships in 1853, that initiated the isolated country Japan to modernize. Perry had witnessed that Japan at his point, was rigidly conformist, technologically backward, and military-feudal country that had a large agricultural society and had been almost totally closed to the outside world since 1638. Unlike Japan, England had trade agreements with other countries, thus new ideas and technology were created as the power and the economy of the country increased. At this point England had better technology than Japan, they had trains, communication, roads and trade. It was not until 1854 when the treaty of Kankagawa was signed, that set Japan in a series of sets to modernize and gain new ideas and technologies of European countries such as England. Another factor for modernization, was the need for a non-rigid social structure. Since Japan had a strict social structure, they isolated themselves from the Western culture as the Shoguns saw no merit in their culture. The Shogun wanted social stability by keeping Japanese people based on a social order. At the top of the order was the Emperor, then the samurai whose leader was the Shogun, ...

How to Improve Your SAT Writing Score 9 Key Strategies

How to Improve Your SAT Writing Score 9 Key Strategies SAT / ACT Prep Online Guides and Tips Are you struggling with SAT Writing + Reading scores between 300 and 500? You're not alone- hundreds of thousands of students are scoring in this range, too. But many don't know the best ways to break out of this score range and score 600 or higher. Here, we'll discuss how to improve your SAT Writing score effectively, and why it's so important to do so. Put these principles to work and I'm confident you'll be able to improve your score! Brief note: This article is for students scoring below 600 on Evidence-Based Reading and Writing (EBRW). Although this score is a combination of your Reading and Writing scores, in this article, I'm focusing exclusively on Writing. So when I talk about scoring a 600 on Writing, what I really mean is getting a Writing test score of 30. If you're already scoring above 600, my articles onhow to get a perfect SAT scoreand how to get a perfect SAT Writing scorewill be more appropriate for you. You can still read this article, though, as some of it might be helpful to you. By contrast, ifyour goal is a 500 (or a 25 test score on Writing), these concepts will still equally apply, so I encourage you to continue reading! In this article, I'm going to discuss why scoring high is a good idea, explain what it takes to score a 600 on SAT Writing, and then go over key test-taking strategies. Stick with me- this is like building a house. You need to lay a good foundation before you can put up the walls and pretty windows. Here,we need to understand why you're doing what you're doingbefore we can dive into tips and strategies. Getting a 600 on SAT Writing: Understand the Stakes Improving your low SAT Writing score to something in the 600 range will dramatically boost your chances of getting into better colleges. Let's take a popular school, Penn State University, as an example.Its average SAT score is 1270. Its 25th percentile score is 80, and 75th percentile is 1370.Furthermore, its acceptance rate is 51%. In other words, a little more than half of all applicants are admitted. But the lower your scores, the worse your chances will be of getting in. Based on our analysis, if you score around 80, your chances of admission to Penn State drop to 25%, or around 1/4 chance.But if you raise your SAT score to 1370, your chances of admission go up to 75%- that's a much higher chance of admission! For the Writing section, this is especially true if you want to apply to humanities or language programs. These programs expect your SAT Writing score to be better than your Math score. So if you score low on this section, they'll likely doubt your ability to do college-level humanities work. As you can see, it's really worth your time to improve your SAT score. Hour for hour,it's the best thing you can do to raise your chance of getting into college. Know That You Can Raise Your SAT Writing Score This isn't just some lame inspirational message you see on the back of a milk carton. I mean, literally, you and every other student can do this. At PrepScholar, I've worked with thousands of students scoring in the lower range of 300-500. Time after time, I see students beat themselves up over their low scores who think improving them is impossible. "I know I'm not smart." "I've just never been good at writing, and I can't see myself scoring high." "I don't know what to study to improve my score." It breaks my heart. Because I know that, more than anything else, your SAT score is a reflection ofhow hard you work and how smartly you study.Not your IQ or your school grades. Not how Ms. Anderson in 9th grade gave you a C on your essay. Here's why: the SAT is a weird test. When you take it, don't you get the sense that the questions are nothing like what you've seen in school? You've learned grammar before in school. You know some basic grammar rules. But the SAT questions just seem so much weirder. The test is purposely designed this way. The SAT can't test difficult concepts because this would be unfair to students who never took AP English. It can't ask you to dissect Dostoevsky's The Brothers Karamazov. The SAT is a national test after all, which means it needs a level playing field for all students around the country. As a result, the SAT has to test concepts that all high school students will learn. Subject-verb agreement, run-on sentences, pronoun choice, etc. You've learned all of this in school. But the SAT still has to make the test difficult, so it tests these basic concepts in strange ways. This trips up students who don't prepare for it, but it rewards students who understand the test well. Here's an example of an SAT Writing question, which requires you to find the grammar error in the sentence: The commissioner, along with his 20 staff members, run a tight campaign against the incumbent. This is a classic SAT Writing question. Try to solve it before reading on. The error here is in thesubject/verb agreement. The subject of the sentence is "commissioner," which is singular. The verb, however, is "run," but because the subject is singular, it should really be "runs." If you didn't see an error, you fell for a classic SAT Writing trap.It purposely confused you with the interrupting phrase, "along with his 20 staff members." You're now picturing 20 people in a campaign, which suggests a plural verb! The SAT Writing section is full of questions like this one. Nearly every grammar rule is tested in a specific way, and if you don't prepare for these, you're going to do a lot worse than you should. Here's the good news: this might have been confusing the first time, but the next time you see a question like this, you'll know exactly what to do:find the subject and the verb, and get rid of the interrupting phrase. Essentially, to improve your SAT Writing score, you just need to do the following: Learn the grammar rules tested on the SAT Study how the SAT tests these grammar rules, and learn how to detect which grammar rule you need to know for a question Practice with a lot of realistic SAT Writing questions so you can learn from your mistakes I'll go into more detail about exactly how to do all of this. But first, let's see how many questions you'll need to get correct on SAT Writing to get a 600 EBRW score. What It Takes to Get a 600 (or 30) on SAT Writing If we have a target score in mind, it helps to understand what you need to get that score on the actual test.Remember that we're aiming for a 600 EBRW score- or, more specifically, aWriting test score of 30,out of 40. Scoring is a little complicated for SAT Writing. Unlike the Math section, which is scored on a scale of 200-600, Writing is combined with Reading to give you a single Evidence-Based Reading and Writing (EBRW) score.In order to get this scaled score, however, your Writing and Reading scores start out as raw scores (equal to the number of questions you got right). These are converted into test scores on a scale of 10-40. Finally, the two test scores are combined and converted to a single EBRW score on a scale of 200-600. In this sense, when we talk about getting a 600 on SAT Writing, what we really mean is getting a 30 out of 40 on SAT Writing. Note thatif you opt for the SAT Essay, this score willnotbe included in your SAT Writing score (it used to be before 2016; now, it's a completely separate score). If you could use a refresher on how the SAT is scored,read our in-depth guide to SAT scoring. Here's a raw score to SAT Writing score conversion table from an official SAT practice test. Be aware that SAT conversion tables differ for each test, so they can't offer an exact conversion- just an estimate. Raw Scaled Raw Scaled Raw Scaled Raw Scaled 44 40 32 30 20 23 8 14 43 39 31 30 19 22 7 13 42 38 30 29 18 21 6 13 41 37 29 28 17 21 5 12 40 36 28 28 16 20 4 39 35 27 27 15 19 3 10 38 34 26 26 14 19 2 10 37 34 25 26 13 18 1 10 36 33 24 25 12 17 0 10 35 32 23 25 16 34 32 22 24 10 16 33 31 21 23 9 15 Source: Official SAT Practice Test #1 Notice that if you're aiming for a 30/40 on Writing, you need a raw score of 31-32, or around 77%. This means you need to correctly answer a bit above 3/4 of all questions. Whatever you're scoring now, take note of the difference you need to get to a 30. For example, if you're scoring a 23, you'd need to answer 10- more questions right to get to a 600.Once again, if your goal is a 500 (or a 25 in Writing), the same analysis applies. OK- so we've covered why getting a higher SAT Writingscore is important, why you specifically are capable of improving your score, and the raw score you need to get to your target. Now we'll actually get into actionable strategies that you should use in your own studying to maximize your score improvement. How to Improve Your Low SAT Writing Score: 9 Strategies Below, I introduce my top strategies to help you get the high SAT Writing score you deserve. Strategy 1: Get Used to the SAT Writing Passage Format The SAT Writing format consists of a passage on the left-hand side and questions on the right. The questions are indicated in the passage by underlines and number markers. Take a look: This format is a little odd to get used to since you need to alternate between reading the passage and answering questions about grammar and writing style. As some of the questions require you to understand the passage as a whole, it can get pretty tricky. And darting your head left and right to answer questions can ultimately make you lose concentration. So in what order do you read the passage and answer the questions? We recommend this three-step strategy: Read every sentence to completion.If the sentence has an underline in the middle, don't stop reading the sentence. Finish reading it so you understand what it's talking about. Go back to the question and answer it. If the question has multiple questions tagged, tackle them one at a time. We find that this strategy works best for lower-scoring students. It strikes a good balance between comprehending the passage and answering questions quickly. Do notread the entire passage and then answer the questions. It's usually not important to comprehend the entire passage as you need to do on Reading. Most questions are very focused sentence by sentence, meaning you don't need other sentences to answer them correctly. You can read more about tackling SAT Writing passages here. Strategy 2: Know What's Being Tested on SAT Writing Now that you're comfortable with the SAT passage format, it's important to know what's actually being tested on this section.You know grammar skills are being tested, but which ones?Do you know what rhetoric/style skills are being tested as well? When you go into battle, you need to know your enemy. Here's a great breakdown at a high level of what's tested on SAT Writing. And here's a great listing of the top 12 SAT grammar rules you should know. I won't list them here since the article I linked to is a much better explanation. For more tips on SAT grammar, check out our guide to all essential grammar rules you should know. All these skills bring us to my next strategy ... Strategy 3: Learn the Most Important Grammar Rules and Ignore the Others There's just no way around it. You need to know what the most important grammar rules are and how they work in order to do well on SAT Writing. The good news is thatcertain grammar rules are far more common than others on the SAT. For example, punctuation is the #1 grammar rule on the test- and almost six times more common than modifiers! Overall, there aren't that many grammar rules you need to master. In this sense, SAT Writing is a bit easier than SAT Math, for which there are more than a dozen unique skills you need to do well. What this means is that you can get more bang for your buck if you study correctly. Instead of reading a grammar book cover to cover, you should focus on the most critical grammar rules to improve your score most. We dissected every official SAT practice test available to figure out how many questions will appear for every skill. Here's an overview of what we found for SAT Writing: SAT Writing Skill Questions per Test Grammar Punctuation 4.5 Sentence Structure 3.8 Conventional expression 2.5 Agreement 2.3 Possessives 2.3 Parallel structure 2 Pronouns 1 Verb Tense 1 Modifiers 0.8 Rhetoric Sentence Function 8.5 Concision 4 Transition 3.8 Logical sequence 2.5 Precision 2.3 Quantitative 1.5 Style and tone 1.5 This list isn't that useful without practice. Now that you know what to expect on SAT Writing, you need to practice the most common skills again and again.This will get you the biggest bang for your buck for every hour you spend studying. This is how I designed our PrepScholar SAT program to work. We customize your study program to your strengths and weaknesses, forcing you to spend study time on what is really going to improve your score. You don't have to find your own SAT practice questions or decide what to study in what order- we do all of that for you! Next strategy: find your weak links and fix them. Strategy 4: Find Your Grammar Weaknesses and Drill Them If you're like most students, you're better at some areas on SAT Writing than you are at others. You might know pronouns really well, for instance, but you're not very strong at sentence constructions and fragments. Or maybe you're really good atparallel constructionbut have no idea what afaulty modifieris. You also don't have an unlimited amount of time to study. You have a lot of schoolwork, you might be an athlete or have intense extracurriculars, and you've got friends to hang out with.This means that for every hour you study for the SAT, it needs to be the most effective hour possible. In concrete terms,you need to find your greatest areas of improvement and work on those. Too many students study the "dumb" way. They just buy a prep book and read it cover to cover. When they don't improve their SAT scores, they're shocked. I'm not. Studying effectively for the SAT isn't like painting a house. You're not trying to cover your bases with a thin layer of understanding. What these students did wrong was that they wasted time on subjects they already knew well- and didn't spend enough time improving their weak spots. Studying effectively for the SAT is like plugging up the holes of a leaky boat. You need to find the biggest hole and fill it. Then you find the next biggest hole and fix that. Soon you'll find that your boat isn't sinking at all. How does this relate to SAT Writing? You need to pinpoint the grammar rules you're having most trouble with and then do enough practice questions until they're no longer a weakness. Fixing up the biggest holes. For every Writing question you miss, you have to identify the type of question it is and why you missed it. Onceyou notice patterns to the questions you miss, you can find extra practice for particular grammar rules that are difficult for you. Say you miss a lot of questions related to commas (a very common SAT Writing mistake). You need to find a way to get lesson material to teach yourself the main concepts you're forgetting. You then need to find more practice questions for this skill so you can drill your mistakes.This is by far the best way to improve your SAT Writing score. Bonus: If all of this is making sense to you, you'd love our SAT prep program, PrepScholar. We designed our program around the concepts in this article because they actually work.When you start with PrepScholar, you’ll take a diagnostic that will determine your weaknesses in over forty SAT skills, including individual grammar rules. PrepScholar then creates a study program specifically customized for you. To improve each skill, you’ll take focused lessons dedicated to each skill, with over 20 practice questions per skill. This will train you for your specific area weaknesses, so your time is always spent most effectively to raise your score. For example, if you're weak in Subject/Verb Agreement, we'll give you a dedicated quiz focused on that skill so that you master your weakness. There’s no other prep system out there that does it this way, which is why we get better score results than any other program on the market. Check it out today with a 5-day free trial: Learn how to eliminate answer choices systematically. Strategy 5: Don't Pick Answer Choices Based on "Sounding Weird"- Don't Guess Randomly The SAT tests proper English grammar very strictly. Imagine that it's a 60-year-old English professor who speaks like he came from 1850.A lot of the language on the test will sound strange to you because it's never how you would phrase sentences yourself in real life. Here's an example: The students for whom the scholarships were designed left the school voluntarily for health reasons. This sentence is 100% grammatically correct. But you probably wouldn't talk like this with your friends or teachers. Students often fall for weird-sounding language because it seems as if there must be an error. But the SAT (sneaky like it always is) knows this about you. And it designs traps for students to fall into. Here's what you should do instead. For every wrong answer choice you eliminate, you should justify to yourself clearly why you are eliminating that answer choice. For most grammar type questions, you're looking for the best replacement for the underlined section. Here's an example: (Note that SAT questions only have four answer choices, but I'm just using this for illustration.) Here's my thinking as I go through the question for the first time: I'm getting from this question that nitrogen can kill plants and animals, so researchers want to prevent accumulation of nitrogen. This makes logical sense to me. A: This sounds plausible to me. I don't see any errors. I'm keeping this answer choice as a possibility. B: This is strictly grammatically correct, but "plants and animals can be killed" is now in its own clause as it's been separated by the semicolon. As a result, this sentence is not communicating that nitrogen is killing plants and animals; it's just saying that "plants and animals can be killed." But by what? I'm feeling negative about this as the answer choice. C: This is a comma splice grammar error. "That is what can kill plants and animals" is an independent clause, and in order to join two independent clauses, I know that you need a comma and a conjunction, such as "and." D: This is also a comma splice error. Plus, "they" isn't the right pronoun to use. Nitrogen is singular, so you would need to use "it." E: This fixes the comma splice error in D since now it uses a comma andthe conjunction "and." But it still has the "they" pronoun error. "They" needs to be "it" because nitrogen is singular. Based on all of this, I've eliminated every answer choice except A. Therefore, A is the correct answer. I'm not literally thinking all these words in my head. I'm eliminating quickly as I read because I'm detecting the grammar errors. It's like if I told you, "The bee fly to the hive." You'll instantly know this is wrong if you say it aloud because it feels wrong. After a few more seconds, you'd be able to point out that "bee" is singular and "fly" is plural, so we have a subject-verb agreement error. By learning more grammar rules and practicing them, you'll be able to do this elimination more quickly and naturally. You'll pinpoint exact reasons that a phrase has a grammar error and then use that to eliminate incorrect answer choices. This is a lot better than guessing based on things simply "sounding weird," and you'll get many more questions right with this strategy. Strategy 6: Be Careful About Choosing NO CHANGEToo Much On SAT Writing, most questions have a NO CHANGE option. This is the answer choice that doesn't change the underlined section and leaves the sentence as is. The SAT loves tricking students using these answer choices because it knows that students who don't know grammar rules won't see anything wrong with the sentence. NO CHANGE is a really easy answer to choose when a question doesn't set off any grammar alarms in your ear. But you need to be very careful whenever you choose NO CHANGE. Typically, this answer choice is correct only around 25% of the time. If you find that you're choosing NO CHANGE 40% or more of the time, you're definitely not detecting grammar errors well enough. Every time you choose NO CHANGE, try to double-check the other answer choices to ensure you're not accidentally missing a grammar error. Also, take note of grammar rules you tend to ignore by mistake. As I mentioned in Strategy 2 above, if you study your weaknesses, you'll be able to learn which grammar rules you're weak at and need to pay special attention to. Here's an example problem for which many students would choose NO CHANGE: Try to solve this question. If NO CHANGE was your first thought, try to review the other answer choices before finalizing your answer. Here's a look at what your general thought process should be: A:The sentence sounds OK as is- let's look at the other answers, though. B: "One's" lifetime- OK, so it's changing from "our" to "one's." I do know from English that I shouldn't be using "I" in my essays, so maybe this is better. C: "His or her"- this is similar to "one's" and it allows for multiple genders. Not sure whether this or answer choice B is better ... D: "Their"- wait a minute, this is different from the other answer choices because it's plural form, whereas "one's" and "his or her" are both singular. Also, what's "lifetime" referring to? It must be to "students" at the beginning of the sentence, which is plural and in the third person, so I definitely need "their" here! Let me review the other answer choices. Nope- they're definitely incorrect, since they are either singular or first person. By reviewing the answer choices one last time and using Strategy 4 to eliminate choices only based on sound reasoning or grammar rules, we find that D is the right answer. Side Note: You'll see how the same grammar rules come up over and over again- you just have to learn the patterns to do well on SAT Writing. These are the strategies we teach you in our SAT prep programso you, too, can become a grammar expert. Finally, be especially careful about choosing NO CHANGEat the end of a question set. These are the hardest questions on Writing, and the SAT is trying extra hard to trick you by disguising the grammar rules. Strategy 7: Don't Spend More Than 30 Seconds per Question Of all sections, SAT Writing has the least amount of time per question. You get 35 minutes to answer 44 questions, which means only 48 seconds per question!Even worse, you have to read passages to be able to answer these questions. If you find yourself spending more than 30 seconds on a single question, skip it for nowand try to give yourselfenough time to come back to it later. The most important thing is that you get all the points you can. Having the timer end before you can get to the last question is one of the worst mistakes you can make on the SAT because it means thatyou weren't able to give all questions a chance. This is especially important on Writing since the questions are not arranged by order of difficulty. So you might have a really easy question at the end! You definitely want to avoid sucking up two minutes on a single SAT Writing question. This is taking up way more time than one question deserves. You'll be better off spending all that time on other questions to get more points. Once you've answered all the questions you can answer without spending too long on them, go back through the section and try to answer the ones you left blank.Since there is no point penalty on the SAT, it's worth it to answer every single question, even if you have to guess! All of this requires discipline during the test, and many students ignore the clock until it's too late. Don't run out of time. Strategy 8: Understand All Your SAT Writing Mistakes Every mistake you make on a test happens for a reason.If you don't understand exactly why you missed a certain question, you'll make that mistake over and over again. Too many students scoring at the 400-600 level on SAT Writing refuse to study their mistakes. It's harsh. I get it. It sucks to stare your mistakes in the face. It's draining to learn difficult concepts you don't already understand. So the average student will breeze past their mistakes and instead zero in on areas they're already comfortable with. It's like a warm blanket. Their thinking goes something like this: "So I'm good at subject-verb agreement? I should do more subject-verb agreement problems! They make me feel good about myself." The result? No score improvement. You don't want to be like these students. So here'swhat you need to do: On every SAT practice test or question set you take, mark every question you're even 20% unsure about. When you grade your practice test, review every question you marked and every wrong answer,even the hard ones. This way, even if you guessed a question correctly, you'll make sure to review it. In a notebook, write down the gist of the question, why you missed it, and what you'll do to avoid making that mistake again.I recommend organizing your notes by grammar rule (subject-verb agreement, pronoun reference, faulty modifier, etc.). It's not enough to just think about a wrong answer and move on. It's not enough to just read the answer explanation. You have to think hard about why you failed on this specific question. By taking this structured approach to your mistakes,you'll now have a running log of every Writing question you missed, and your reflection on why you missed it. No excuses when it comes to your mistakes. Strategy 9: Go Deeper- Why Did You Miss a Writing Question? Now, what are some common reasons you might've missed a question on SAT Writing? Don't just say, "I didn't know this material." That's a cop-out. Always take it one step further:what specifically did you miss, and what do you have to improve in the future? Here are some examples of common reasons students miss SAT questions, and how you can take your analysis of your errors one step further: Content:I didn't learn the knowledge or grammar rule needed to answer this question. One step further:What specific knowledge do I need to learn, and how will I learn this skill? Incorrect Approach:I knew the content or grammar rule, but I didn't know how to approach the question. One step further:How do I solve this question? How will I solve questions like this in the future? Careless Error:I misread what the question was asking for or I missed a grammar rule I already knew One step further:Why did I misread the question? Why did I miss this grammar error? What trick did the SAT play on me? What should I do in the future to avoid this? Get the idea? You're really digging into understanding why you're missing Writing questions. Yes, this is hard. It's draining, and it takes work. That's why most students who study ineffectively don't improve their scores. But you're different. Just by reading this guide, you're already proving that you care more about your SAT scores than other students do about theirs. And if you apply these principles and analyze your mistakes, you'll improve much more than other students will. In my PrepScholar program, we force students to review every single question they miss so that each question becomes a chance to learn something new. In Overview: How to Raise Your Low SAT Writing Score These are the main strategies I have for you to improve your SAT Writing score. If you're scoring a 350, you can improve it to a 500. If you're scoring a 440, you can boost it to a 600. I guarantee this, as long as you put in the right amount of work and study in the ways I've suggested above. Notice that I didn't actually teach you that many grammar rules. I didn't point out any tricks you need to know or specific grammar rules that will instantly raise your SAT score. That's because these one-size-fits-all, guaranteed strategies don't really exist.(And anyone who tells you this is deceiving you.) Every student is different. Instead, you need to understand where you're falling short and then drill those weaknesses continuously.You also need to be thoughtful about your mistakes and leave no mistake ignored. This is really important for your future. Make sure to give SAT prep the attention it deserves before it's too late and you get a rejection letter you didn't want. If you want to go back and review any of the strategies, here's a quick listing of them: Strategy 1: Get Used to the SAT Writing Passage Format Strategy 2: Know What's Being Tested on SAT Writing Strategy 3: Learn the Most Important Grammar Rules and Ignore the Others Strategy 4: Find Your Grammar Weaknesses and Drill Them Strategy 5: Don't Pick Answer Choices Based on "Sounding Weird"- Don't Guess Randomly Strategy 6: Be Careful About Choosing NO CHANGE Too Much Strategy 7: Don't Spend More Than 30 Seconds per Question Strategy 8: Understand All Your SAT Writing Mistakes Strategy 9: Go Deeper- Why Did You Miss a Writing Question? Good luck on your SAT Writing prep! What's Next? We have even more useful guides you can use to raise your SAT score.Learn how to improve your Math and Reading scores. Also,read our top 15 tips to improving your SAT Essay score. What's a good SAT score for you? Read our detailed guide on figuring out your SAT target score. Want a bunch of free SAT practice tests to practice with? Here's our comprehensive list of every free SAT practice test. Want to improve your SAT score by 160 points? Check out our best-in-class online SAT prep classes. We guarantee your money back if you don't improve your SAT score by 160 points or more. Our classes are entirely online, and they're taught by SAT experts. If you liked this article, you'll love our classes. Along with expert-led classes, you'll get personalized homework with thousands of practice problems organized by individual skills so you learn most effectively. We'll also give you a step-by-step, custom program to follow so you'll never be confused about what to study next. Try it risk-free today: Have friends who also need help with test prep? Share this article! Tweet Allen Cheng About the Author As co-founder and head of product design at PrepScholar, Allen has guided thousands of students to success in SAT/ACT prep and college admissions. He's committed to providing the highest quality resources to help you succeed. Allen graduated from Harvard University summa cum laude and earned two perfect scores on the SAT (1600 in 2004, and 2400 in 2014) and a perfect score on the ACT. You can also find Allen on his personal website, Shortform, or the Shortform blog. Get Free Guides to Boost Your SAT/ACT Get FREE EXCLUSIVE insider tips on how to ACE THE SAT/ACT. 100% Privacy. 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Problems and solutions for alcohol Essay Example | Topics and Well Written Essays - 250 words

Problems and solutions for alcohol - Essay Example According to (â€Å"Solving alcohol problems†), the problem of alcohol is that as many as 17 million adults in US are seriously caught in the habit of drinking. Of these alcohol addicts, those who get help are no more than 3 million in number. Every year, hundreds of thousands of Americans are killed, injured, or weakened as a result of drinking. Alcohol consumption has been the root cause of distortion of a lot of families in the past and has also been one of the driving forces of violence in the society. There are four fundamental stages of solving the problems of alcohol. First, there is a need to create awareness among the public so that they know the difference between risk and safe alcohol consumption. Secondly, there should be screening for alcohol related issues. After that, people should be provided with cover treatment by way of health insurance. Finally, there should be good arrangement of support treatment and health recovery for the affected

Quality Management Systems Essay Example | Topics and Well Written Essays - 3000 words

Quality Management Systems - Essay Example Organisations apply various strategies and techniques for quality. Excellence is sought as a product of quality, or excellence is attained along with quality. Organisations seek Total Quality Management, used in the professional world of education, government, industries and in many other fields. Over the years, organisations have come to form the ISO 9000 Standards. This is a result of the unification of various organisations and federations throughout the world. It is a set of rules and procedures, or simply standards, for organisations to follow in their quest for excellence and quality management. Many organisations use the Standards as basis for self assessment and excellence. There are steps to follow in self-assessment. Accreditation for the ISO 9000 is an initial step, then organisations go for self-assessment, and furthermore. The steps are enumerated and explained further as we go along in this paper. The details of the ISO 9000:2000, how it evolved and is now practiced by organisations all over the world, are also explained. This study is about ISO 9000:2000 in relation to quality management systems and excellence models. ISO 9000 emphasises a supportive Quality Management Systems and excellence models, i.e. that many organisations go for ISO 9000 registration, take this as a base. ... that many organisations go for ISO 9000 registration, take this as a base. Consequently, their quality managers carry on the program of self-assessment measures using excellence models. This study researched on books and the internet about ISO 9000:2000. We focused on quality management and the goals of organisations and businesses for applying the Standards and the emphasis on Total Quality Management and excellence models. 1 Introduction This paper is based upon the power point presentation about ISO 9000:2000 Standards and its supportive relationship on quality management system and excellence models. ISO 9000 series and excellence models have specific concepts of total quality management, but as to the level of Total Quality Management maturity, they are different. We will deal in this paper the gap of the levels of TQM defined in ISO 9000 series and the excellence model. For organisations seeking for an excellence award, ISO 9000 series can become a base, and then go on with the eight steps approach, as espoused by A. van der Wiele, A.R.T. Williams, and B.G. Dale in their paper entitled, ISO 9000 Series Registration to Business Excellence: The Migratory Path. The paper itself (in pdf format) is an excellent analysis with recommendations for organisations seeking to make a base in ISO 9000 then proceed on for an award for excellence. 2 Literature Review Excellence is defined as the outstanding practice in managing the organisation and achieving results. Emphasis is on the organisation's goals and objectives in line with customer satisfaction, needs and specification.Excellence Models Many organisations adopt the concept of total quality management with self-assessment using

Biography of Audrey Hepburn Essay Example for Free

Biography of Audrey Hepburn Essay Although her film career came to an end in the late 1980’s, Audrey Hepburn is considered to be one of the most long-lasting on-screen icons of all time. During her 41 year acting career, Hepburn won several awards including an Academy Award for Best Actress in 1953, and was ranked third on the American Film Institutes list, â€Å"50 Greatest Screen Legends† (Jackson). In addition, Hepburn has been widely acknowledged as a timeless beauty and fashion icon. Several years after her death, her image continues to be used in advertising campaigns. Most recently, a clip of Hepburn dancing from the film â€Å"Funny Face† was used in a 2006 Gap commercial to advertise the company’s black pant (Msnbc). However, it is undeniably the actress’s later work with UNICEF, the United Nations Children’s Fund, that has had the greatest impact on society. Audrey Hepburn was born in Brussels, Belgium on May 4, 1929. Although she experienced great success later in her life, Hepburn faced much adversity as a child growing up in Europe during World War II. In 1939, four years after her father’s abandonment, Hepburn, her mother, and her two half-brothers moved to the Netherlands as the threat of a Nazi attack continued to increase (Pettinger). However, one year later, Germany gained control of the country and the living conditions of its people began to deteriorate rapidly. During the Dutch Famine of 1944, in which much of the country’s food and fuel was confiscated by the Germans, Hepburn, along with many other people, suffered from severe malnutrition and faced starvation. Hepburn and many others resorted to making flour out of tulip bulbs to bake cakes and biscuits† (Wikipedia). Adding to her suffering, Hepburn witnessed the brutality of the Nazi’s first-hand on several occasions. Most traumatic was the shooting of her uncle and cousin for their participation in the Resistance of the Nazi party. She also witnessed the murders of several strangers by the Nazi’s, as well as the collection of Jews for c oncentration camps. She later stated, â€Å"I have memories. More than once I was at the station seeing trainloads of Jews being transported, seeing all these faces over the top of the wagon† (Wikipedia). These memories remained with her for the rest of her life. Despite the hardships that Hepburn and her family faced, she was still able to attend school at the Arnhem Conservatory, and soon became a talented ballerina. She continued her ballet lessons after the war ended in 1945; however, with her family still struggling financially, Hepburn soon decided to pursue a career in acting. She explained, I needed the money; it paid ? 3 more than ballet jobs (Nichols). Her acting career began in 1948 with a small role in the European educational film â€Å"Dutch in Seven Lessons. † She continued to play minor roles in several other films and motion pictures, and in 1951, the actress moved to New York to star in the successful Broadway play â€Å"Gigi† (Biography. com). â€Å"Roman Holiday† was Hepburn’s first starring role outside of Broadway. The role made Hepburn an almost instant celebrity and landed her on the cover of TIME magazine in 1953. In addition, she received both a Golden Globe for Best Motion Picture Actress and an Academy Award for her role in the film (Wikipedia). Throughout her five years of service with UNICEF, Hepburn traveled to several countries in Africa, Asia, and Latin America. While in these countries, it was her responsibility to attract attention to the serious issues facing them. During her trip to Ethiopia, Hepburn stated, â€Å"Im glad Ive got a name, because Im using it for what its worth. Its like a bonus that my career has given me† (Sally Clara). Hepburn participated in numerous press conferences in the United States and other wealthy nations, reporting on her experiences in the third-world countries to create awareness about the dire situations facing each. In addition to acting as a spokesperson, Hepburn also worked in the field, delivering food, immunizations, medicine, and emotional support to the children in need. During her short career with UNICEF, Hepburn made over fifty field visits to countries including Sudan, Ecuador, Honduras, and Thailand. In 1991, President George Bush presented the actress with Presidential Medal of Freedom, the â€Å"highest honor any individual can receive in the United States,† in return for her work with UNICEF (Sally Clara). Shortly after receiving the award, Hepburn died of colon cancer at the age of sixty-three. However, her work with UNICEF lives on through the Audrey Hepburn Memorial Children’s Fund, the organization created by her sons, Sean Ferrer and Luca Dotti in 1994 to continue their mother’s humanitarian efforts (Sally Clara). As of 2006, â€Å"The Audrey Hepburn Memorial Fund at UNICEF has raised over $1 million dollars for educational programs in Eritrea, Ethiopia, Rwanda, Sudan and Somalia† (Audrey Hepburn Children’s Fund). It is undeniable that Audrey Hepburn made her mark in U. S. history through her work as an actress during the 1950’s and 1960’s. Despite her humble beginnings, Hepburn managed to become one of America’s most beloved actresses and fashion icons of the twentieth century. However, it was her humble beginnings that eventually led her to leave her acting career and devote her life to bringing aid to children in need. Although she will always be adored for her work on Broadway and in cinema, it is her humanitarian work with UNICEF that has left the most significant impact on the world.

Water is My Safe Haven Essay -- Personal Narrative, Descriptive Essay

Water is My Safe Haven Everyone, once in their life, searches for a place or thing to get away and to be by themselves for awhile. When they find this place or thing, it provides them with the comfort, stability, and vitality they may need. It can be a library, the outdoors, a car, the front porch, or even a swimming pool, where they feel the safest, the most comfortable, or feel like all their burdens, all of their worries may be washed away. For me that place is the water; a river, a lake, a beach, a swimming pool, wherever there is water, that’s where I‘ll be. I was always afraid of the water. I was always afraid to leave the edge of the pool and to swim off in the middle. The pool was a big place where water was on all sides, it was stronger than me, and it intimidated me. Swimming for me was like a dog paddling the water. It was hard, and I was a young and confused on the mechanics of swimming. I can remember being thrown in the pool very often, that being a tactic my Mother used to get me to swim. It worked sometimes but other times I needed assistance. I can remember when I joined the swim team as a freshmen in high school. I wanted to get over my fear of water and wanted to learn how to swim. Goggles in hand, swim cap tightly fitted on my head. My legs shaking. The smell of freshly applied sunscreen coming through my pores. Beads of sweat dripping from my forehead. Nervousness overpowering my body. I was scared. This was it, I’d have to swim. No more holding on walls. A big pool surrounded by walls, a diving board, and 13 feet of water. There was no way I was backing out. The question was could I do it? I got into the pool. It was cool against my warm skin. Lilies floated by. Bugs buzzed... ... me. It created this big barrier from the outside world; we were one. I treaded the water afraid of letting go of the wall, and I swam to the middle of the pool. My brother raced towards me and we swam together. I was getting tired of swimming to and from each wall, but I was having fun. We decided to take a break. We pulled ourselves out of the pool from the side. Relief had overpowered us as we lay our cool bodies on the hot concrete. The heat began to warm us up so we decided to get back in. That was a day where my brother and I felt as if we were really kids. Wild and adventurous, loving the water. The water was my place of comfort outside of my grandparents’ home. I couldn’t take Mississippi with me to California, but wherever I went, there would ultimately be water, and I could always take that with me, I’d always have a piece of Oxford, I’d always have water.

Erik Peterson Essay

Major problems are: Lack of clear date driven project plan for product launch Relationship management with senior stakeholders Recommendations: A project plan for product launch and setting up a Project management office Engagement of senior management in critical decisions PROBLEM STATEMENT: This case is about Erik Peterson and his career at Biometra. It discusses his journey over as General Manager in Biometra (a subsidiary of SciMat) his educational background and problems faced during the work course at Biometra. Case gives details of the: HR issues within the organization and depicts the characteristic behavior of individuals during the panic situation. Case tells about clashes amongst the co-workers and superiors . Inability of Erik towards persuading the seniors about some of the decision and his failure in getting guidance for further steps. It figures out the inability of Eric towards handling team and subordinates so to convince them his way of working. Lack of Erik’s specific industry knowledge and lack of guidance to Erik Complex relationship with some of the key opinion leaders Case clearly summarizes that Erik worked as GM but actually wasn’t able to perform so far. ANALYSIS: It seems that there are lot of clashes among individuals who are at senior leadership positions. Leaders are not able to coordinate with each other. There seems lack of target dates given to each department. Erik can either replace key managers by hiring new managers who can bring fresh perspectives and don’t clash with each other or setup an independent PMO office which can work with each department, develop a project plan with critical milestones for product rollout and seasoned project manager implement the project plan. It also appears that Erik has no experience in this specific product line. At the same time he is not getting enough guidance from his senior management. Erik can either take the decisions, wait to see the results or somehow involve some knowledgeable leaders in SciMat early in implementation phase to get guidance and concurrence.

Network security through quantum cryptography

Abstraction:Quantum cryptanalysis provides a secure means for administering secret keys between two parties on an optical web. A alone characteristic of the technique is that the secretiveness of the keys is independent of the resources available to a hacker. In peculiar, their secretiveness does non trust upon a hard mathematical job that could be solved, or a cagey algorithm that could be cracked or even some clever hardware that might one twenty-four hours be reverse engineered. In this study we focus on quantum cryptanalysis protocols and onslaughts.Introduction:Quantum Cryptography or Quantum cardinal distribution ( QKD ) takes advantage of certain phenomena that occur at the subatomic degree, so that any effort by an enemy to obtain the spots in a key non merely fails, but gets detected as good. Specifically, each spot in a cardinal corresponds to the province of a peculiar atom, such as the polarisation of a photon. The transmitter of a key has to fix a sequence of polarized photons, which are sent to the receiving system through an optical fibre or a similar medium. In order to obtain the key represented by a given sequence of photons, the receiving system must do a series of measurings. A few accounts are necessary before the full deductions of this process can be understood. A photon is an simple atom of visible radiation, transporting a fixed sum of energy. Light may be polarized ; polarisation is a physical belongings that emerges when visible radiation is regarded as an electromagnetic moving ridge. The way of a photon ‘s polarisation can be fixed to any desired angle ( utilizing a polarizing filter ) and can be measured utilizing a calcite crystal.History:The roots of quantum cryptanalysis are in a proposal by Stephen Weisner called â€Å" Conjugate Coding † from the early 1970s. It was finally published in 1983 in Sigact News, and by that clip Bennett and Brassard, who were familiar with Weisner ‘s thoughts, were ready to print thoughts of their ain. They produced â€Å" BB84, † the first quantum cryptanalysis protocol, in 1984, but it was non until 1991 that the first experimental paradigm based on this protocol was made operable ( over a distance of 32 centimetres ) . Aiming to make a web society that is safer and more convenient, Mitsubishi Electric ‘s encoding engineerings are altering the twenty-first century for the better. The secret to implementing quantum cryptanalysis is the usage of current optical fiber webs. Mitsubishi Electric has developed quantum-level engineering that enables the sensing of individual photons going through a long-distance fiber-optic communications link. This has made possible the successful execution of quantum cryptanalysis over a distance of 87 kilometres ( tantamount to the distance between Tokyo and Mount Fuji ) , a universe record. Furthermore, by uniting quantum cryptanalysis with current encoding engineerings like MISTY, it will be possible to offer high-velocity public presentation every bit good as forestalling eavesdropping.What is quantum cryptanalysis?Quantum cryptanalysis provides agencies for two parties to interchange coding key over a private channel with complete security ofcommunication. Qua ntum cryptanalysis uses individual photons of visible radiation to administer keys to code and decode messages. Because quantum atoms are changed by any observation or measuring, even the simplest effort at spying on the web interrupts the flow of informations and qui vives decision makers.Principle of Quantum CryptographyQuantum cryptanalysis solves the cardinal distribution job by leting the exchange of a cryptanalytic key utilizing conventional cryptanalysis algorithms between two distant parties with absolute security, guaranteed by the Torahs of natural philosophies. Therefore â€Å" quantum cardinal distribution † can be named as quantum cryptanalysis. Quantum cryptanalysis exploits the fact that harmonizing to quantum natural philosophies, the mere fact of encoding the value of a digital spot on a individual quantum object perturbs it in an irreparable manner, because the eavesdropper is forced to detect it. This disturbance causes mistakes in the sequence of spots exchanged by the transmitter and receiver. By look intoing for the presence of such mistakes, the two parties can verify whether their key was intercepted or non. That is why this engineering is used to interchange cardinal and non valuable information. Once the key is validated, it can be used to code informations. Quantum natural philosophies allows to turn out that interception of the key without disturbance is impossible.Quantum cryptanalytic protocols:BB84 PROTOCOL:A photon which is rectilinearly polarized has a polarisation way at 0 or 90 with regard to the horizontal. A diagonally polarized photon has a polarisation way at 45 ° or 135 ° . It is possible to utilize polarized photons to stand for single spots in a key or a message, with the undermentioned conventions: That is to state, a polarisation way of 0 ° or 45 ° may be taken to stand for binary 0, while waies of 45 ° and 135 ° may be taken to stand for binary 1. This is the convention used in the quantum cardinal distribution strategy BB84. BB84 is a quantum cardinal distribution strategy developed by Charles Bennett and Gilles Brassard in 1984. The protocol is demonstrably unafraid, trusting on the quantum belongings that information addition is merely perchance at the disbursal of upseting the signal if the two provinces we are seeking to separate are non extraneous. It is normally explained as a method of firmly pass oning a private key from one party to another for usage in erstwhile tablet encoding.Description:Note that the spot Bi is what decides which footing Army Intelligence is encoded in ( either in the computational footing or the Hadamard footing ) . The qubits are now in provinces which are non reciprocally extraneous, and therefore it is impossible to separate all of them with certainty without cognizing B. Alice sends over a public quantum channel to Bob. Bob receives a province, where represents the effects of noise in the channel every bit good as eavesdropping by a 3rd party we ‘ll name Eve. After Bob receives the twine of qubits, all three parties, viz. Alice, Bob and Eve, have their ain provinces. However, since merely Alice knows B, it makes it virtually impossible for either Bob or Eve to separate the provinces of the qubits. Besides, after Bob has received the qubits, we know that Eve can non be in ownership of a transcript of the qubits sent to Bob, by the no cloning theorem, unless she has made measurings. Her measurings, nevertheless, hazard upseting a peculiar qubit with chance ? if she guesses the incorrect footing. Bob returns to bring forth a twine of random spots b ‘ of the same length as B, and so measures the twine he has received from Alice, a ‘ . At this point, Bob announces publically that he has received Alice ‘s transmittal. Alice so knows she can now safely announce B. Bob communicates over a public channel with Alice to find which Bi? b'i are non equal. Both Alice and Bob now discard the qubits in a and a ‘ where B and B ‘ do non fit. From the staying K spots where both Alice and Bob measured in the same footing, Alice indiscriminately chooses K / 2 spots and discloses her picks over the public channel. Both Alice and Bob announce these spots publically and run a cheque to see if more than a certain figure of them agree. If this cheque passes, Alice and Bob proceed to utilize information rapprochement and privateness elaboration techniques to make some figure of shared secret keys. Otherwise, they cancel and start over.The stairss in the process are listed below:Alice generates a random binary sequences.Alice chooses which type of photon to utilize ( rectilinearly polarized, â€Å" Roentgen † , or diagonally polarized, â€Å" D † ) in order to stand for each spot in s. We say that a rectilinearly polarized photon encodes a spot in the R-basis, while a diagonally polarized photon encodes a spot in the D-basis. Let b denote the sequence of picks of footing for each photon.Alice uses specialised equipme nt, including a light beginning and a set of polarizers, to make a sequence P of polarized photons whose polarisation waies represent the spots in s.Alice sends the photon sequence P to Bob over a suited quantum channel, such as an optical fibre.For each photon received, Bob makes a conjecture as to whether it is rectilinearly or diagonally polarized, and sets up his measuring device consequently. Let B ‘ denote his picks of footing.Bob measures each photon with regard to the footing chosen in measure 5, bring forthing a new sequence of spots s ‘ .Alice and Bob communicate over a classical, perchance public channel. Specifically, Alice tells Bob her pick of footing for each spot, and he tells her whether he made the same pick. The spots for which Alice and Bob have used different bases are discarded from s and s ‘ .Examples:Let ‘s see the followers scenario, illustrated in Figure 1: Alice and Bob are linked together via a noiseless optical fibre. Eve, the eav esdropper, is capable of doing measurings on single photons go throughing through the fibre. See the instance in which Alice wants to pass on the binary sequence 00110 to Bob through this apparatus, utilizing BB84. Alice and Bob perform the stairss described in the old subdivision, detailed below. The inquiry Markss indicate spot places for which measuring will bring forth a random consequence ( 0 or 1 with equal chance ) . The whole procedure is illustrated in Figure 2, where alternatively of inquiry Markss.Alice prepares the binary sequence s = 00110, portion of which will be used subsequently as the common cryptanalytic key with Bob.Alice chooses a sequence of encoding bases at random, say b = RDRDD. ( Remember: â€Å" Roentgen † = rectilineal polarisation ( 0A ° or 90A ° ) ; â€Å" D † = diagonal polarisation ( 45A ° or 135A ° ) .Alice encodes s utilizing the bases B, to bring forth the sequence of photons with several polarisations 0A ° , 45A ° , 90A ° , 135A ° , 45A ° .Eve makes a random pick of measuring bases, eb = RRDDD.Eve intercepts each photon and measures it with her pick of footing, bring forthing a sequence of spots es = 0-10.Eve substitutes the ph otons she has intercepted, by encoding the spots obtained in the old measure with the bases chosen in measure 4. This is known as an â€Å" intercept-resend † onslaught.Bob receives the photons placed on the optical fibre by Eve, and measures them with a set of randomly chosen measuring bases b ‘ = RDDRD, obtaining eventually a sequence of spots s ‘ = 0-0.Alice and Bob compare their picks of footing and observe Eve ‘s presence with the 2nd spot, for which they used indistinguishable bases but obtained different spot values ; they discard the 3rd and 4th spot, go forthing s = 000 and s ‘ = 0? 0.The sequence of stairss in the BB84 quantum cardinal distribution strategy, in the presence of an eavesdropper. For the 2nd and 3rd spot in this illustration, Eve makes an wrong pick of measurement footing, indicated with ruddy coloured text. Bob makes an wrong pick of footing for the 3rd and 4th spot, likewise indicated in ruddy. For the 2nd spot, although Bob h as chosen the right footing ( D ) , the result of measuring does non fit the original spot encoded by Alice – this allows Alice and Bob to observe Eve ‘s presence.Attacks:In Quantum Cryptography, traditional man-in-the-middle onslaughts are impossible due to the Observer Effect. If Mallory efforts to stop the watercourse of photons, he will necessarily change them. He can non re-emit the photons to Bob right, since his measuring has destroyed information about the photon ‘s full province and correlativities.If Alice and Bob are utilizing an entangled photon system, so it is virtually impossible to commandeer these, because making three embroiled photons would diminish the strength of each photon to such a grade that it would be easy detected. Mallory can non utilize a man-in-the-middle onslaught, since he would hold to mensurate an embroiled photon and interrupt the other photon, so he would hold to re-emit both photons. This is impossible to make, by the Torahs o f quantum natural philosophies. Because a dedicated fibre ocular line is required between the two points linked by quantum cryptanalysis, a denial of service onslaught can be mounted by merely cutting the line or, possibly more sneakily, by trying to tap it. If the equipment used in quantum cryptanalysis can be tampered with, it could be made to bring forth keys that were non unafraid utilizing a random figure generator onslaught. Quantum cryptanalysis is still vulnerable to a type of MITM where the interceptor ( Eve ) establishes herself as â€Å" Alice † to Bob, and as â€Å" Bob † to Alice. Then, Eve merely has to execute QC dialogues on both sides at the same time, obtaining two different keys. Alice-side key is used to decode the incoming message, which is reencrypted utilizing the Bob-side key. This onslaught fails if both sides can verify each other ‘s individuality. Adi Shamir has proposed an onslaught which applies at least to polarisation strategies. Rather than try to read Alice and Bob ‘s individual photons, Mallory sends a big pulsation of light back to Alice in between familial photons. Alice ‘s equipment necessarily reflects some of Mallory ‘s visible radiation. Even if the transmission equipment is dead black it has some little coefficient of reflection. When Mallory ‘s visible radiation comes back to Mallory it is polarized and Mallory knows the province of Alice ‘s polarizer.Applications:Confidentiality of web communications, for illustration, is of great importance for e-commerce and other web applications. However, the applications of cryptanalysis go far beyond simple confidentialityCryptanalysis allows the web concern and client to verify the genuineness and unity of their minutess.Sensitive information sent over an unfastened web may be scrambled into a signifier that can non be understood by a hacker or eavesdropper utilizing an encoding algorithm, which transforms the spots of the message into an unintelligible signifier.There are many illustrations of information on unfastened webs, which need to be protected in this manner, for case, bank history inside informations, recognition card minutess, or confidential wellness or revenue enhancement records.Secure Video Conferencing can be achieved by Quantum Cryptography.Long-distance communications with quantum encodingWe find applications of quantum cryptanalysis in Government and Military Fieldss.The most straightforward application of quantum cryptanalysis is in distribution of secret keys.Another potentially applicable country of application is cryptanalysis: It is possible to build quantum channels that are immune to listen ining.We use quantum cryptanalysis to procure voice informations watercourse.Decision:Before two parties can direct information firmly, they must first exchange a secret key. This nevertheless presents a qu andary, sometimes called the ‘Catch 22 of Cryptography ‘ – how can the two parties exchange a cardinal in secret before they can pass on in secret? Even if the transmitter and receiving system found a channel that they believed to be unafraid, in the yesteryear there has been no manner to prove the secretiveness of each key. Quantum cryptanalysis solves this job. It allows the transmitter and receiving system to prove and vouch the secretiveness of each single key.Mentions:Cambridge Research LaboratoryScientific American magazine ( January 2005 issue )V. Makarov, D. Hjelme, Faked states on quantum cryptosystems, J. Mod. Opt. 45, pp. 2039-2047, 2001.T. Kum, I. Stork, F. N. C. Wong, J. H. Shapiro, Complete physical simulation of the entangling-probe onslaught on the BB84 protocol, arXiv.org,2006.Basicss of Network Security, PHI

Jiambalvo Acccounting Mgrl 4e Solutions Essays

Jiambalvo Acccounting Mgrl 4e Solutions Essays Jiambalvo Acccounting Mgrl 4e Solutions Paper Jiambalvo Acccounting Mgrl 4e Solutions Paper Chapter 3 Process Costing QUESTIONS 1. Job-order costing is used when a company produces individual products or batches of products that are unique. Generally, each unique product or batch is a â€Å"job† for which the company needs cost information. Therefore, manufacturing costs must be traced to specific jobs. Process costing, on the other hand, is used when a company produces large quantities of identical items. It is basically a system of averaging. The production costs are divided by the number of units to arrive at an average unit cost. 2. Student answers will vary but here is one possible answer. Three types of manufacturing companies which might use process costing include pharmaceutical firms, paint manufacturers, and chemical manufacturers. In each of these companies, the products are relatively homogenous and produced in large batches. In many cases, a product suitable for process costing will be a low-cost product, but not necessarily (i. e. , various drugs can be expensive, as can various chemicals). 3. Equivalent units is the quantity of partially completed units expressed in terms of whole units. To calculate equivalent units, the number of units is multiplied by the percentage of completion. 4. Direct labor and overhead, together, are called conversion costs. 5. The costs associated with units received from a preceding department within the company for further processing are called transferred-in costs. 6. Material may enter at the start of a production process while labor and overhead are incurred throughout the process. 7. Cost to account for = Cost in beginning work in process + Cost incurred in current period. 8. Reconciliation helps to ensure that mistakes are not made in calculations and units are not â€Å"lost. 9. Transferred-in costs are the costs associated with units received from a preceding department within the company received for further processing. Therefore, they occur in all production departments except the first. 10. The four steps involved in preparing a production cost report are as follows: a. Account for the number of physical units b. Calculate the cost per equivalent unit for material, labor, and overhead c. Assign costs to items completed and items in ending work in process d. Account for the amount of product cost EXERCISES E1. [LO 2, 3]. In the production of chips, much of manufacturing overhead is a fixed cost. This cost is assigned to completed items and work in process. By starting a large number of items at year end, and given the simplifying assumption that items in process are 50% complete, a significant proportion of the fixed manufacturing overhead will end up in work in process, which reduces the cost of finished items and ultimately the cost of goods sold. The result is that profit will be artificially inflated in the current period. This approach to increasing profit may mislead investors and other stakeholders and cause them to make bad decisions. Thus, the behavior is not ethical. E2. [LO 3]. Cost per equivalent unit is calculated for material, labor and overhead. For each of these items, we sum the cost in beginning work in process and the cost incurred during the period. This becomes the numerator of the calculation. Then, we determine the number of units completed and the equivalent units in ending work in process. This becomes the denominator of the calculation. It is important to note that the equivalent units in ending work in process may be different for material, labor, and overhead. This is because material, labor, and overhead enter the production process at different times. Materials often enter the process at the beginning of the process, and labor and overhead are added evenly throughout the process. E3. [LO 1]. a. There are 6 steps: Step 1, Auger- the grain is cracked by steel grinders. Step 2, Mash Tun- malt is mixed with warm water. Step 3, Boil Kettle–the base of beer, or â€Å"wort† (sweet barley water), is pumped into the boiling kettle where it is boiled, concentrated and clarified, and hops are added. Step 4, Wort Chiller/Diverter Panel- the wort is cooled before it is moved to a fermentation cellar where it will become beer. Step 5, Fermentation Vessel- here, specially cultured yeast is added to induce fermentation. Step 6, Storage/Serving Tank- fill the storage tank, room kept at 41-43 degree Fahrenheit. Beer is served directly from the tank through the wall of the cooler into the bar. b. Bloomington Brewing Company produces a large number of identical units in a continuous process. Thus, the company is likely to use process costing. c. Barley is added at the start in the Auger. d. The Mash Tun is where the cracked malt is combined with water to create the wort. E4. [LO 1]. Case 1 |Units in ending work in process |2,000 | |Plus: Units completed during October |15,000 | |Less: Units in beginning work in process |(5,000) | |Units started during October |12,000 | Case 2 Units in beginning work in process |16,000 | |Plus: Units started during March | 3,500 | |Units to account for |19,500 | |Less: Units in completed during March |(14,400) | |Units in ending work in process | 5,100 | Case 3 Units in beginning work in process |250,000 | |Plus: Units started during December | 900,000 | |Units to account for |1,150,000 | |Less: Units in ending work in process |(350,000) | |Units completed during December | 800,000 | E5. [LO 1]. Units in beginning work in process800 Units started in August95,000 Units to account for95,800 cans Units completed90,000 Units in ending work in process? Total units accounted for95,800 cans Units in ending work in process = 95,800 90,000 = 5,800 cans. E6. [LO 1]. Units in beginning work in process5,000 Units started in August? Units to account for37,000 gallons Units completed30,000 Units in ending work in process7,000 Total units accounted for37,000 gallons Units started in August = 37,000 ? 5,000 = 32,000 gallons. E7. [LO 3]. Direct Labor Beginning WIP$140,000 Cost incurred in March 700,000 Total cost$840,000 Units Units completed30,000 pounds Equivalent units, ending WIP (10,000 pounds ( 50%) 5,000 Total35,000 pounds Cost per equivalent unit = $840,000 ? 35,000 pounds = $24 per pound E8. [LO 3, 4]. Let X = the cost in beginning work in process Material: ($250,000 + X) ? (40,000 + 10,000) = $6 X = $50,000 Labor: ($120,000 + X) ? (40,000 + 3,000) = $3 X = $9,000 Overhead: ($160,000 + X) ? (40,000 + 3,000) = $4 X = $12,000 E9. [LO 2]. The denominator is equal to units completed plus equivalent units in ending work in process. Material Units completed 2,000 Equivalent units in ending work in process (500 ( 0. 90) 450 Total2,450 Labor Units completed2,000 Equivalent units in ending work in process (500 ( 0. 50) 250 Total2,250 E10. [LO 2, 3, 4]. a. Cost per equivalent unit for material is $6. 00. Material cost in items completed is $222,000. Therefore, the number of completed units is 37,000 (i. e. , $222,000 ? $6. 00). Units in beginning work in process2,000 Units started in July40,000 Units to account for42,000 cans Units completed37,000 Units in ending work in process? Total units accounted for42,000 This implies that 5,000 units are in ending work in process. b. Cost of ending work in process is $8,750 as follows: Material (. 25 ( 5,000 units ( $6. 00)$7,500 Labor and overhead (. 1 ( 5,000 units ( $2. 50) 1,250 Ending work in process$8,750 E11. [LO 2, 3, 4]. Ending Work in Process Material (900 ( 1. 0 ( $0. 70)$630 Labor and overhead (900 ( . 75 ( $0. 80) 540 Total$1,170 Cost of Items Completed Material (4,500 ( $0. 70)$3,150 Labor and overhead (4,500 ( $0. 80) 3,600 Total$6,750 E12. [LO 2, 3, 4]. Ending Work in Process Material (10 ( . 85 ( $2,000)$ 17,000 Labor (10 ( . 70 ( $750)5,250 Overhead (10 ( . 70 ( $1,500) 10,500 Total$32,750 Cost of Items Completed Material (95 ( $2,000)$190,000 Labor (95 ( $750)71,250 Overhead (95 ( $1,500) 142,500 Total$403,750 E13. [LO 2, 3, 4]. a. Material: Cost in beginning work in process$ 25,000 Cost incurred during the period 421,970 Total$446,970 Conversion costs: Cost in beginning work in process$ 13,000 Cost incurred during the period 394,880 Total$407,880 Equivalent units in ending work in process: Material (3,000 units ( . 85)2,550 Conversion costs (3,000 ( . 45)1,350 Cost per equivalent unit for material: $446,970 ? (45,000 + 2,550)$9. 40 Cost per equivalent unit for conversion costs: $407,880 ? (45,000 + 1,350) 8. 80 Total cost per equivalent units$18. 20 b. Cost of items completed in November: 45,000 units ( $18. 20$819,000 c. Cost of ending work in process: Material cost (2,550 ( $9. 40)$23,970 Conversion cost (1,350 ( $8. 80) 11,880 Total cost of ending work in process$35,850 E14. [LO 2, 3]. Units in beginning WIP |40,000 | |Units started during June |500,000 | |Units to account for |540,000 | |Less: Units in ending WIP |(30,000) | |Units Completed |510,000 | Equivalent Unit Calculation UnitsMaterialLaborOverhead Units completed510,000510,000510,000 Equivalent units Ending WIP (100% material, 5% conversion costs) 30,000 22,500 22,500 Total540,000532,500532,500 E15. [LO 2]. |Units in beg. WIP |2,200,000 | |Units started during Ju ne | 750,000 | |Units to account for |2,950,000 | |Less: Units in Ending WIP | (230,000) | |Units Completed |2,720,000 | Equivalent Unit Calculation UnitsMaterialConversion Units completed2,720,000 2,720,000 Equivalent units Ending WIP (100% material, 60% conversion costs) 230,000 138,000 Total2,950,0002,858,000 E16. [LO 1, 2]. |Units in beg. WIP |40,000 | |Units started during June |190,000 | |Units to account for |230,000 | |Less: Units in Ending WIP |(50,000) | |Units Completed |180,000 | Equivalent Unit Calculation UnitsMaterialConversion Units completed180,000180,000 Equivalent units ending WIP (80% material, 45% conversion costs) 40,000 22,500 Total220,000202,500 E17. [LO 2, 3]. Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 46,000$ 43,000$ 89,000 Cost incurred during Sept. 180,000 250,000 430,000 Total$226,000$293,000$519,000 Equivalent units14,00012,200 Cost per equivalent unit$16. 14$24. 02$40. 16 E18. Incremental Analysis. The sales price should be lowered because the total net income increases by $5,000 over the current level. Units sold 112,000 Direct material $ 28,000 Direct labor 112,000 Manufacturing overhead 200,000 Total cost$340,000 Profit is $80,000 [(112,000 x $3. 75) $340,000] New profit $ 80,000 Current profit 75,000 Incremental profit$ 5,000 PROBLEMS P1. [LO 3, 4]. a. The company started the month with 10,000 units and 105,000 units were entered into production. Thus, the company must account for 115,000 units. At the end of the month, the company had 5,000 units in ending work in process. This implies that 110,000 units were completed (115,000 5,000). The denominators for the calculations of cost per equivalent are: Units Equivalent Units Completedin Ending WIPTotal Material110,0005,000115,000 Labor110,0003,500113,500 Overhead110,0003,500113,500 Beginning WIPCost AddedTotalDenominatorCost per EU Material$4,000$76,500$80,500115,000$0. 70 Labor 2008,8809,080113,5000. 08 Overhead 300 9,915 10,215113,500 0. 09 Total$4,500$95,295$99,795$0. 87 b. Cost of items completed in May is $95,700: 110,000 units ( $0. 87 = $95,700 Cost of items in ending work in process: Material (5,000 equivalent units ( $0. 70)$3,500 Labor (3,500 equivalent units ( $0. 08)280 Overhead (3,500 equivalent units ( $0. 09) 315 Total$4,095 c. Beginning work in process$ 4,500 Cost added 95,295 Total$99,795 Cost of items completed$95,700 Cost of ending WIP 4,095 Total$99,795 P2. [LO 3, 4]. a. The company started the month with 500 units and 2,700 units were entered into production. Thus, the company must account for 3,200 units. At the end of the month, the company had 600 units in ending work in process. This implies that 2,600 units were completed (3,200 600). The denominators for the calculations of cost per equivalent are: Units Equivalent Units Completedin Ending WIPTotal Material2,6004203,020 Labor2,6003602,960 Overhead2,6003602,960 BeginningCost per WIPCost AddedTotalDenominatorEU Material$ 45,000$ 269,080$ 314,0803,020$104 Labor 11,00077,80088,8002,96030 Overhead 80,000 497,200 577,2002,960 195 Total$136,000$844,080$980,080$329 b. Cost of items completed in August is $855,400: 2,600 units ( $329 = $855,400 Cost of items in ending work in process: Material (420 equivalent units ( $104)$ 43,680 Labor (360 equivalent units ( $30)10,800 Overhead (360 equivalent units ( $195) 70,200 Total$124,680 c. Beginning work in process$136,000 Cost added 844,080 Total$980,080 Cost of items completed$855,400 Cost of ending WIP 124,680 Total$980,080 P3. [LO 2, 3, 4, 5]. a. Kao Tiles, Inc- October Unit Reconciliation Units in beg. WIP (65% material, 35% conversion costs)5,000 Units started during6,000 Units to account for11,000 Units completed4,000* Units in ending WIP (75% material, 50% conversion costs)7,000 Units accounted for11,000 *Computed as 11,000 7,000 = 4,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$170,000$160,000$ 50,000$ 380,000 Cost incurred during Oct. 422,000 1,055,000 107,500 1,584,500 Total$592,000$1,215,000$157,500$1,964,500 Units Units completed4,0004,0004,000 Equivalent units Ending WIP (75% material, 50% conversion cost) 5,2503,5003,500 Total9,2507,5007,500 Cost per equivalent unit$64$162$21$247 Cost Reconciliation Total cost to account for $1,964,500 Cost of completed units (4,000 units ( $247) $ 988,000 Cost of ending WIP Material (5,250 equivalent units ( $64)$336,000 Labor (3,500 equivalent units ( $162)567,000 Overhead (3,500 equivalent units ( $21) 73,500 976,500 Total cost accounted for$1,964,500 b. Finished Goods Inventory988,000 Work in Process Inventory988,000 P4. [LO 2, 3, 4, 5]. Aussie Yarn Company- August Unit Reconciliation Units in beg. WIP ((100% material, 70% conversion costs)6,000 Units started during29,000 Units to account for35,000 Units completed30,000* Units in ending WIP (100% material, 50% conversion costs) 5,000 Units accounted for35,000 *Computed as 35,000 5,000 = 30,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 5,000$ 1,300$ 1,800$ 8,100 Cost incurred during August 26,500 12,350 14,450 53,300 Total$31,500$13,650$16,250$61,400 Units Units completed30,00030,00030,000 Equivalent units, ending WIP 5,000 2,500 2,500 Total35,00032,50032,500 Cost per equivalent unit$0. 90$0. 42$0. 50$1. 82 Cost Reconciliation Total cost to account for $61,400 Cost of completed units (30,000 units ( $1. 82) $54,600 Cost of ending WIP Material (5,000 equivalent units ( $0. 90)$4,500 Labor (2,500 equivalent units ( $0. 42)1,050 Overhead (2,500 equivalent units ( $0. 50) 1,250 6,800 Total cost accounted for$61,400 P5. [LO 1]. a. Work in process, dept. 175,000 Material inventory75,000 To record material used in department 1 Work in process, dept. 215,000 Material inventory15,000 To record material used in department 2 b. Work in process, dept. 140,000 Wages payable40,000 To record labor in department 1 Work in process, dept. 250,000 Wages payable50,000 To record labor in department 2 c. Work in process, dept. 1220,000 Manufacturing overhead220,000 To record overhead applied in department 1 Work in process, dept. 2100,000 Manufacturing overhead100,000 To record overhead applied in department 2 d. Work in process, dept. 2359,000 Work in process, dept. 1359,000 To record cost of units transferred from department 1 to department 2 Note: This includes all beginning costs and costs incurred, since there isno ending work in process in this department (24,000 + 75,000 + 40,000+ 220,000). Finished goods inventory538,000 Work in process, dept. 2 538,000 To record cost units completed and transferred to finished goods. Note: 44,000 + 15,000 + 50,000 + 100,000 + 359,000 – 30,000 = 538,000. P6. [LO 1]. a. Work in process45,000 Material inventory45,000 To record material used in production b. Work in process16,875 Wages payable16,875 To record labor c. Work in process50,625 Manufacturing overhead50,625 To record overhead applied d. Finished goods inventory112,500 Work in process112,500 To record cost of units completed e. Cost of goods sold112,500 Finished goods inventory112,500 To record cost of units sold P7. [LO 2, 3, 4, 5]. a. 200 b. 2,500 c. 200 d. 140 e. 140 f. 2,500 g. 2,440 h. 2,440 i. 1. 84 j. 5. 25 k. 10. 75 l. 17. 84 P8. [LO 2, 3, 4, 5] Step 1. Cost per equivalent unit = 1. 70 + 1. 32 + 2. 64 = 5. 6 Cost of completed items (given) = $2,886,600 Cost per equivalent unit = $5. 66 Therefore, the number of completed units = $2,886,600 ? 5. 66 = 510,000 Step 2. Units in ending WIP (given)4,000 Add number of completed units 510,000 Units accounted for 514,000 Step 3. Units to account for = units accounted for 514,000 Less units in beginning WIP (given) 8,000 Units st arted during December506,000 Step 4. Equivalent units, ending WIP: Material (4,000 ( 100%)4,000 Labor (4,000 ( 20%) 800 Overhead (4,000 ( 20%)800 Step 5. Units completed (calculated above)510,000 Total units for cost per equivalent unit calculation: Material = 510,000 + 4,000514,000 Labor and Overhead = 510,000 + 800510,800 Step 6. Total cost in cost per equivalent unit calculation: Material = 514,000 ( $1. 70$873,800 Labor = 510,800 ( 1. 32$674,256 Overhead = 510,800 ( 2. 64$1,348,512 Step 7. Cost incurred in December: Material = $873,800 – 45,200 $828,600 Labor = $674,256 – 10,500 $663,756 Overhead = $1,348,512 ? 26,300 $1,322,212 Step 8. Cost Reconciliation: Total cost to account for $2,896,568 Cost of completed units (510,000 ( $5. 66)$2,886,600 Cost of Ending WIP Materials (4,000 ( $1. 70)$6,800 Labor (800 ( $1. 32) 1,056 Overhead (800 ( $2. 64) 2,112 9,968 Total cost accounted for:$2,896,568 P9. [LO 2, 3, 4, 5]. Mixing Department, Simply Shine Shampoo- March Unit Reconciliation Units in beg. WIP (100% material, 90% conversion costs)15,000 Units started during660,000 Units to account for675,000 Units completed645,000* Units in ending WIP (100% material, 70% conversion costs) 30,000 Units accounted for675,000 *Computed as 675,000 ? 30,000 = 645,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 8,500$ 1,200$ 2,500$ 12,200 Cost incurred during March254,750 78,720 130,700 464,170 Total$263,250$79,920$133,200$476,370 Units Units completed645,000645,000645,000 Equivalent units, ending WIP 30,000 21,000 21,000 Total675,000666,000666,000 Cost per equivalent unit$0. 39$0. 12$0. 20$0. 71 Cost Reconciliation Total cost to account for $476,370 Cost of completed units (645,000 units ( $0. 71) $ 457,950 Cost of ending WIP Material (30,000 equivalent units ( $. 39)$11,700 Labor (21,000 equivalent units ( $. 12)2,520 Overhead (21,000 equivalent units ( $. 20) 4,200 18,420 Total cost accounted for$476,370 Packing Department, Simply Shine Shampoo- March Unit Reconciliation Units in Beg. WIP (60% material, 50% conversion costs)14,500 Units started during645,000 Units to account for659,500 Units completed624,500* Units in ending WIP (80% material, 60% conversion costs) 35,000 Units accounted for659,500 *Computed as 659,500 ? 35,000 = 624,500. Cost per Equivalent Unit Calculation MaterialLaborOverheadTrans. InTotal Cost Beginning WIP$ 925$ 60$ 115$ 3,805$ 4,905 Cost incurred during Mar. 85,700 11,350 17,000 457,950 572,000 Total$86,62511,410$17,115$461,755$576,905 Units Units completed624,500624,500624,500624,500 Equivalent units, ending WIP 28,000 21,000 21,000 35,000 Total652,500645,500645,500659,500 Cost per equivalent unit $0. 1328$0. 0177$0. 0265$0. 7002 $0. 8772 Cost Reconciliation Total cost to account for $576,905 Cost of completed units (624,500 units ( $0. 8772) $ 547,811 Cost of ending WIP Material (28,000 equivalent units ( $. 1328)$3,718 Labor (21,000 equivalent units ( $. 0177)372 Overhead (21,000 equivalent units ( $. 0265)557 Trans. in (35,000 equivalent units ( $. 7002) 24,507 29,154 Total cost accounted for$576,965 (Note: Difference of $60 due to rounding. ) P10. [LO 2, 3, 4, 5]. Mixing Department, Carnival Caramel Company- March Unit Reconciliation Units in beg. WIP (100% material, 70% conversion costs)3,000 Units started during45,000 Units to account for48,000 Units completed46,000* Units in ending WIP (100% material, 50% conversion costs) 2,000 Units accounted for48,000 *Computed as 48,000 ? 2,000 = 46,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 4,000$ 1,600$ 1,900$ 7,500 Cost incurred during March 45,440 23,310 25,830 94,580 Total$49,440$24,910$27,730$102,080 Units Units completed46,00046,00046,000 Equivalent units, ending WIP 2,000 1,000 1,000 Total48,00047,00047,000 Cost per equivalent unit$1. 3$0. 53$0. 59$2. 15 Cost Reconciliation Total cost to account for $102,080 Cost of completed units (46,000 units ( $2. 15) $98,900 Cost of ending WIP Material (2,000 equivalent units ( $1. 03)$2,060 Labor (1,000 equivalent units ( $. 53)530 Overhead (1,000 equivalent units ( $. 59) 590 3,180 Total cost accounted for$102,080 Shaping Department, Carnival Caramel Company- March Unit Reconciliation Units i n beg. WIP (80% conversion costs)4,000 Units started during46,000 Units to account for50,000 Units completed49,000* Units in ending WIP (60% conversion costs) 1,000 Units accounted for50,000 Computed as 50,000 – 1,000 = 49,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTrans. InTotal Cost Beginning WIP- $ 800$ 600$ 4,420$ 5,820 Cost incurred during March- 13,584 9,32098,900 121,804 Total- $14,384$9,920$103,320$127,624 Units Units completed49,00049,00049,000 Equivalent units, ending WIP 600 600 1,000 Total49,60049,60050,000 Cost per equivalent unit$0. 29$0. 20 $2. 07 $2. 56 Cost Reconciliation Total cost to account for $127,624 Cost of completed units (49,000 units ( $2. 56) $ 125,440 Cost of ending WIP Material$ 0 Labor (600 equivalent units ( $. 9)174 Overhead (600 equivalent units ( $. 20)120 Trans. in (1,000 equivalent units ( $2. 07)2,070 2,364 Total cost accounted for$127,804 (Note: Difference due to rounding. ) P11. [LO 3, 4, 5]. Blending Department, T ropical Sun Ltd. - May Unit Reconciliation Units in beg. WIP (80% material, 55% conversion costs)7,000 Units started during 97,000 Units to account for104,000 Units completed and transferred to bottling91,000 Units in ending WIP (65% material, 20% conversion costs) 13,000 Units accounted for104,000 *Computed as 48,000 ? 2,000 = 46,000. Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 6,900$ 8,000$ 14,900 Cost incurred during March 106,473 143,632 250,105 Total$113,373$151,632$265,005 Units Units completed and trans. out91,00091,000 Equivalent units, ending WIP 8,450 2,600 Total99,45093,600 Cost per equivalent unit$1. 14$1. 62$2. 76 Cost Reconciliation Total cost to account for $265,005 Cost of units trans. out (91,000 units ( $2. 76) $251,160 Cost of ending WIP Material (8,450 equivalent units ( $1. 14)$9,633 Conversion costs (2,600 equivalent units ( $1. 62)4,212 13,845 Total cost accounted for$265,005 P12. [LO 2, 3, 4, 5]. a. Cost incurred in January: Material = $295,000 + 750,000 + 490,250$1,535,250 Labor = $162,500 $162,500 Overhead = ($162,500 ? 25) ( $70 $455,000 Total cost of material: $1,535,250 Total cost of conversion (162,500 + 455,000): $617,500 b. MaterialConversion Total Cost Beginning WIP$ 255,000 $ 65,000$ 320,000 Cost incurred during Jan. 1,535,250 617,500 2,152,750 Total$1,790,250$682,500 $2,472,750 Units Units completed 29,000 29,000 Equivalent units (55% conversion costs) ending WIP 9,500 5,225 Total equivalent units 38,500 34,225 Cost per equivalent unit$46. 50$19. 94$66. 44 Cost of goods completed during Jan. = 29,000 ( $66. 44 = $1,926,760 . | |Materials |Conversion |Total | |Ending work in process inventory: | | | | |Equivalent units of production (materials: 9,500 units ? 100% complete; |9,500 |5,225 | | |conversion: 9,500 units ? 55% complete) | | | | |Cost per equivalent unit |$ 46. 50 |$ 19. 4 | | |Cost of ending work in process inventory |$441,750 |$104,187 |$545,937 | P13. [LO 2, 3, 4, 5]. a. Unit Rec onciliation Units in beginning WIP (40% complete)400 Units started during1,000 Units to account for1,400 Units completed1,150* Units in ending WIP (80% complete) 250 Units accounted for1,400 *Computed as 1,400 250 = 1,150. b. Cost per Equivalent Unit Calculation LaborOverhead Total Cost Beginning WIP$36,000 $6,000 $42,000 Cost incurred during March 102,780 49,000 151,780 Total$138,780$55,000 $193,780 Units Units completed 1,1501,150 Equivalent units ending WIP (80% complete) 200 200 Total equivalent units1,350 1,350 Cost per equivalent unit$102. 80$40. 74$143. 54 c. 1,150 ? $143. 54 = $165,071 d. 200 ? $143. 54= 28,708 $193,779 P14. [LO 2, 3, 4, 5]. Unit Reconciliation Units in beg. WIP (100% material, 40% conversion costs)7,000 Units started during 31,000 Units to account for38,000 Units completed32,000* Units in ending WIP (100% material, 60% conversion costs) 6,000 Units accounted for38,000 *Computed as 38,000 ? 6,000 = 32,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$7,500$3,400$ 2,200$ 13,100 Cost incurred during July 33,160 10,484 17,024 60,668 Total$40,660$13,884$19,224$73,768 Units Units completed32,00032,00032,000 Equivalent units (60% conversion cost), ending WIP6,0003,6003,600 Total38,000 35,60035,600 Cost per equivalent unit$1. 07$0. 39 $0. 54$2. 00 Cost Reconciliation Total cost to account for $73,768 Cost of completed units (32,000 units ( $2. 00) $ 64,000 Cost of ending WIP Material (6,000 equivalent units ( $1. 07)$6,420 Labor (3,600 equivalent units ( $0. 39) 1,404 Overhead (3,600 equivalent units ( $0. 54) 1,944 9,768 Total cost accounted for$73,768 P15. [LO 2, 3, 4, 5]. a. Unit Reconciliation Units in beg. WIP (100% material, 70% conversion costs)7,000 Units started during83,000 Units to account for90,000 Units completed88,000* Units in ending WIP (100% material, 80% conversion costs) 2,000 Units accounted for90,000 *Computed as 90,000 – 2,000 = 88,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$3,000$300$ 200$ 3,500 Cost incurred during Sept. 71,700 7,764 8,760 88,224 Total$74,700$8,064$8,960$91,724 Units Units completed88,00088,00088,000 Equivalent units ending WIP (80% conversion cost)2,0001,6001,600 Total90,000 89,60089,600 Cost per equivalent unit$0. 83$0. 09 $0. 10$1. 02 b. Cost of goods completed during May = 88,000 ( $1. 02 = $89,760 Cost of WIP remaining on May 31: Material (2,000 ( $0. 83) $1,660 Labor (1,600 ( 0. 09) 144 Conversion (1,600( $0. 10) 160 Total $1,964 c. Cost Reconciliation Total cost to account for $91,724 Cost of completed units (88,000 units ( $1. 02) $89,760 Cost of ending WIP 1,964 Total cost accounted for $91,724 P16. [LO 2, 3, 4, 5]. a. Compute Equivalent Units Material Conversion Units completed110,000110,000 Equivalent units (45% conversion cost), ending WIP 20,000 9,000 Total 130,000119,000 . Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 42,000 $ 340,300$ 382,300 Cost incurred during May 86,700 733,080 819,780 Total$128,700$1,073,380 $1,202,080 Equivalent units130,000119,000 Cost per equivalent unit$0. 99$9. 02$10. 01 c. Cost of goods completed during May = 110,000 ( $10. 01 = $1,101,100 d. Cost of WIP remaining on May 31: Material (20,000 ( $0. 99)$ 19,800 Conversion (9,000( $9. 02) 81,180 Total $100,980 e. Finished Goods Inventory1,101,100 Work in Process Inventory1,101,100 P17. [LO 1]. a. Work in process 144,375 Material inventory144,375 $1. 75 ( 55% ( 150,000 = 144,375) To record material used in production b. Work in process65,625 Wages payable65,625 ($1. 75 ( 25% ( 150,000 = 65,625) To record labor c. Work in process52,500 Manufacturing overhead52,500 ($1. 75 ( 20% ( 150,000 = 52,500) To record overhead applied d. Finished goods inventory262,500 Work in process262,500 (144,375 + 65,625 + 52,500 = 262,500) To record cost of units completed e. Cost of goods sold262,500 Finished goods inventory262,500 To record cost of units sold P18. You get what you measure. a. Equivalent cost per unit will be $0. 45 if production is increased to 350,000 units. Units produced 350,000 Direct material$ 17,500 (350,000 x $0. 05) Direct labor 35,000 (350,000 x $0. 10) Manufacturing overhead 105,000 Total cost$157,500 Equivalent cost per unit $0. 45 ($157,500 ? 350,000) b. Increasing the level of production from 300,000 units to 350,000 units would reduce the cost per unit to $0. 45. But, if sales stay at 300,000 units it would also increase inventory levels. The increase of 50,000 units would increase total costs by $22,500 (50,000 x $0. 45). Overall costs would increase not decrease even though gross margin per unit would look better for Jim. This is not a good idea for the company as a whole. Case 3-1, LO 1, 3, 4 TECH-TONIC SPORTS DRINK Summary Company is considering alternative accounting treatments for the cost of lost units. Introduces the topic of lost units without the need for complex calculations. Brings up the idea that management may select a specific accounting treatment to manage earnings. Questions to ask students 1. What is the situation facing the Western Beverage Company and their product Tech-Tonic Sports Drink Syrup? 2. What is the difference in reported profit for the month of April between the two approaches? . Which approach is most appropriate from a conceptual standpoint? 4. Which method will be favored by senior managers at Western Beverage? Discussion I begin the discussion by asking a student to summarize the situation facing Western Beverage. In April, this company had 300,000 spoiled (lost) units, and the company is considering two ways to treat the cost of the spoiled units. One approach is to â€Å"bury† the cost in the cost of units completed and the cost of units in process. The second approach is to calculate the cost of the spoiled units and charge this cost to cost of goods sold in April. What is the difference in reported profit for the month of April between the two approaches? Recall that 80% of the units completed were sold. Thus, 80% of the cost of units completed will be charged to cost of goods sold. This holds for both methods 1 and 2. In addition, under method 2, cost of goods sold will be increased by the charge for lost units ($879,000). Thus, the difference is $255,000 higher cost of goods sold (lower income from operations) with method 2. Method 1 (80% of cost of units completed (80% of $1,659,000)$1,327,200 Method 2 (80% of cost of units completed (80% of $879,000)$ 703,200 Plus cost of lost units 879,000 Total$1,582,200 Excess cost of goods sold under method 2$ 255,000 Which approach is most appropriate from a conceptual standpoint? The fact that the cost of the lost units does not benefit future periods suggests that the entire cost of the lost units should be expensed in April as per method 2. Which method will be favored by Senior managers at Western Beverage? This depends on the specifics of their bonus agreement. Suppose that with method 1, they will be below target earnings by $200,000. In this case they may strongly support method 2 which will let them â€Å"earn† their bonuses. However, suppose that they are already above target earnings even with method 1. In this case, they may favor method 2 since this method will make it easier to achieve the target next month (because ending Finished Goods Inventory is lower in April, Cost of Goods Sold will be lower in May with method 2). Case 3-2, LO 1, 2, 3 JENSEN PVC, INC. Summary Company is considering lowering its price below current cost per unit. Relates information produced by a process costing system to decision making. Brings up the important concept of incremental analysis. Questions to ask students 1. What is the situation facing Jensen PVC? . Would decreasing the price be a good decision? Discussion I begin the discussion by asking a student to summarize the situation facing Jensen PVC. The company produces PVC irrigation pipe and, due to weak crop prices, farmers are cutting back on irrigation projects. With the reduction in output, cost per unit ($0. 40 per foot) has increased to the point where it exce eds the current selling price ($0. 39 per foot). The next question to ask is â€Å"Does decreasing the price below current unit cost make sense? † Hopefully, a student will answer yes and take the class through the following incremental analysis. Old revenue $0. 39 ? 6,500,000 feet$2,535,000 New revenue $0. 35 ? 15,000,000 5,250,000 Incremental revenue$2,715,000 Less incremental cost 9,000,000 extra feet ? $0. 15 for material labor* 1,350,000 Incremental profit associated with decreasing price$1,365,000 * Material and labor = $0. 30 ? $0. 15 = $0. 15 in 2011 or $0. 40 ? $0. 25 = $0. 15 in 2012. Some students may argue that decreasing the price today may make future price increases more difficult. However, I’d argue that the company is having a very serious problem today and may not survive in the future unless the current price is re-calculated.