Writing a college entrance essay
Wednesday, August 26, 2020
MARKETING COMMUNICATIONS REVIEW Essay Example | Topics and Well Written Essays - 3000 words
Promoting COMMUNICATIONS REVIEW - Essay Example Out of nowhere, global promoting is an essential expertise and information for an organization to have. By methods for the quick movement of data innovation, as we as a whole know, the separation nearly doesn't exist any longer. Every single intercontinental organization need to grow worldwide showcasing methodologies. thus, to comprehend universal promoting improved, a point by point comprehension of the an assortment of stages that a business experiences to transform into an intercontinental business is required. Essentially, there are 4 phases that a business goes during before it at long last turns into an intercontinental business. These 4 phases are Domestic, International, Multinational and universal. The fifth stage might be named as Transnational. In the residential phase of a business, the main objective market of the business exists in the nation of origin. It very well may be said that the entire vision of the world for the organization is restricted to the nation of origin. In this phase of development the direction of the business is ethnocentric. The 21st century has made the restorative medical procedure business truly gainful. Almost certainly, TV unscripted TV dramas have reworked the procedure by focusing on day by day individuals and promoting it as an adjustment or a fresh start sort of understanding. Restorative occasions can be careful and non-careful. Careful strategies involve facelifts and liposuction, and are acted in a specialist's office-based capacity, an outpatient medical procedure place, or an emergency clinic. It's normally done on an outpatient premise, yet a couple of specialists may hospitalize patients for a day when utilizing generally useful sedation. Non-careful occasions incorporate Botox infusions just as Laser Resurfacing, commonly acted in a specialist's work environment in under 60 minutes. Three significant purposes behind having a corrective procedure are changing a natural quality for example a nose work, the subsequent explanation is to travel back in time and diminish the impacts of maturin g, and in conclusion body molding for example liposuction just as a bosom lift. Another explanation would have a mutilation because of a mishap or a birth deformity. Showcasing Role Definition: Marketing is the for the most part powerful weapon possible to a business; however, promoting is much of the time befuddled by methods for deals and publicizing. It is noticed that business need to value that promoting is substantially more than that. Showcasing, truth be told, has an assortment of roltes in a firm or business; at first, it interfaces the trade with its objective market, it gives the fundamental connection among the business and its clients. Besides, as promoting focus on the necessities and requirements of clients, it provides an exchange guidance and causes it to coordinate in an evolving situation. Thirdly, it offers the data the business needs so as to adjust bearing or manage its strategies by giving most recent items or changing possible items. Fourthly, promoting assists with sorting out how a business can best utilize its assets to satisfy clients and achieve benefit targets, yet the showcasing plan can truly be viewed as the 'diagram' for a business' future achievement. The goal of this paper is to show the rising requests of corrective methodology, just as how the flexibly is being met in disparate manners than simply the specialist's office. First I will clarify the
Saturday, August 22, 2020
Sexual orientation and the Environment Essay Example for Free
Sexual direction and the Environment Essay Brain science in regular day to day existence second release is an extraordinary book with bunches of incredible data. In any case, I wind up contradicting you on section four Environment and Sexual Orientation. I feel that natural components have a great deal to do with sexual direction. You posed four inquiries: is homosexuality connected with issues in a childââ¬â¢s relationship with guardians, does homosexuality include a dread or scorn of individuals of the other sex, is sexual start connected with levels of sex hormones, and as youngsters were numerous gay people misled? I imagine that those things including your condition can be a central factor in your sexual direction. Sexual direction is a suffering sexual fascination towards individuals from either our own or other sex. I think your condition plays probably the greatest job in your sexual appointment in light of the fact that your condition impacts what you do. As a youngster youââ¬â¢re youthful and naive itââ¬â¢s simply like monkey see, monkey do. Our folks influence our connections in light of the fact that our folks are the primary relationship we see and as a kid all that we see our folks do we copy. There for If we grow up around an equivalent sex relationship and you are accustomed to seeing that in your ordinary circumstance that is the thing that you are use to and you may feel like thatââ¬â¢s the manner in which you need to carry on with your life. So from what you saw as a kid caused you to decide to be in an equivalent sex relationship. I likewise feel that the sort of connections that you have with your folks additionally influences our sexuality. The relationship with your folks is one of the most impact connections that you have in your life so it can particularly have a positive or a negative impact on you. For instance you growing up having a terrible relationship with your father may leave the feeling that all men are hounds. That may make you float away from the other gender. A male could have an unpleasant relationship with his mom leaving a terrible impression of lady making him have ell sentiments towards ladies since he never encountered a decent connection with his mother. I think there are a variety of components in somebody enormous pulled in to a similar sex. Likewise somebody being defraud as a kid can make them be gay I donââ¬â¢t imagine that is the reason for each on however I do think it played a factor in certain people groups direction for living. Would that be the reason for everybody no not in any way however it would be for a few. Like hereditary impacts for instance, shared sexual direction is higher among indistinguishable twins than among congenial twins. There are likewise cerebrum contrasts for instance gay menââ¬â¢s nerve center responds as do straight womenââ¬â¢s to the smell of sex-related hormones. Likewise the motherââ¬â¢s resistant framework may assume a job in the advancement of sexual direction. Another intriguing actuality is that men who have more established siblings are to some degree bound to be gay around 33% more probable for each extra more established sibling. Adjusted pre-birth hormones presentation may prompt homosexuality in people and different creatures. Additionally right gave men with a few more seasoned natural siblings are bound to be gay, perhaps because of a maternal safe framework response. Homosexuality appears to run in families gay men have more gay family members on their motherââ¬â¢s side than on their fatherââ¬â¢s as should be obvious yes there are many things that can go into somebody getting gay. Be that as it may, my feeling that I think your condition assumes the greatest job as it accomplishes for any other individual. Your condition shapes and moles you as an individual. It probably won't be the integral factor to what makes you gay, yet I think it assumes a major job. In the circumstance . So dependent on these discoveries I would need to differ with you I particularly accept that your condition assumes a colossal job in your sexual direction. I might want to think you for your time, and I imagine that section four has brought some awesome understanding and I have taken in a great deal. You made some very valet pointââ¬â¢s thank you again for your knowledge.
Thursday, August 20, 2020
Link Between Behavioral Inhibition and Social Anxiety
Link Between Behavioral Inhibition and Social Anxiety Social Anxiety Disorder Print Link Between Behavioral Inhibition and Social Anxiety By Arlin Cuncic Arlin Cuncic, MA, is the author of Therapy in Focus: What to Expect from CBT for Social Anxiety Disorder and 7 Weeks to Reduce Anxiety. Learn about our editorial policy Arlin Cuncic Updated on February 24, 2020 Social Anxiety Disorder Overview Symptoms & Diagnosis Causes Treatment Living With In Children Sandro Di Carlo Darsa / Getty Images Behavioral Inhibition characteristics are used to determine the potential for developing anxiety by examining behaviors in children like fear, shyness, or withdrawal in new or strange situations and environments. While research on behavioral inhibition and its reliability for predicting anxiety later on in life is still in its infancy, studies completed to date suggest that this could be an important indicator that could enable earlier treatment. Social anxiety can be an overwhelming mental illness with severe negative effects. Early identification and intervention are important to improve quality of life and to prevent other conditions like depression. Onset of Social Anxiety While scientists have not identified the specific cause of anxiety disorders like social anxiety disorder (SAD), many believe that it is linked to biological, psychological, and social factors. Many people experience severe social anxiety for years without getting appropriate treatment, either because they do not seek help or because they are inaccurately diagnosed. Untreated anxiety can result in severe depression and even suicidal behaviors, so it is important to get help as early as possible. If your child is having suicidal thoughts, contact the National Suicide Prevention Lifeline at 1-800-273-8255 for support and assistance from a trained counselor. If you or your loved one are in immediate danger, call 911. For many, social anxiety begins in the teens and into young adulthood. By identifying people at an early age and giving them the opportunity for effective treatment options, the severity of social anxiety can be minimized. Behavioral Inhibition is an important aspect of childhood as it may be an early indicator of anxiety disorders and valuable for obtaining an appropriate diagnosis. Behavioral Inhibition and Social Anxiety A growing body of research indicates a connection between childhood personality styles and developing social anxiety later in life. Behavioral inhibition is a personality type that shows a tendency toward distress and nervousness in new situations. Behavioral inhibition in children includes shyness around unfamiliar people and withdrawal from new places. Early behavioral inhibition is not a guarantee of developing anxiety later on. As children grow older, many learn to respond to new situations and new people in a more rational way. However, others will continue to show anxious behaviors throughout their lives and into adulthood. Some research has started to examine how to decrease behavioral inhibition to minimize social anxiety. Caregiving strategies such as those that encourage independence, confidence, and resourcefulness in children may help overcome behavioral inhibition later on.Providing children with exposure to new social situations and activities can help them build their own social skills.Overprotective caregiving, such as giving help when it is not necessary, can increase behavioral inhibition and may reinforce anxiety in new situations. The limited research available suggests that the best way to encourage a child to be confident and not anxious is to encourage him or her to be independent and give him or her the opportunity to problem-solve for himself or herself. This may build a foundation on which the child does not need to rely on others in social situations, lessening the chances of social anxiety developing later on. Through the study of behavioral inhibition and social anxiety, therapists can intervene early to prevent anxiety from worsening to the point of inhibiting daily activities. A Word From Verywell If your child is displaying behavioral inhibition, this is not necessarily a sign of social anxiety disorder. However, it is important to monitor your childs behavior to see if it worsens. As a parent, be sure to give your child lots of opportunities to problem solve before you jump to the rescue. As your childs confidence grows, you may notice that behavioral inhibition is lessened. If behavioral inhibition seems to grow rather than lessen over time, it may be helpful to talk with your doctor about your childs behavior. At that point, you may discuss whether an assessment for anxiety is warranted and if intervention might be appropriate. Remember that early intervention is key to managing anxiety, so dont feel discouraged if your child is given a diagnosis. It is better to identify a problem at an early age before it grows into something more unmanageable during the teen years.
Sunday, May 24, 2020
Was Archaeopteryx a Bird or a Dinosaur
On the face of it, Archaeopteryx wasnt much different from any other feathered dinosaur of the Mesozoic Era: a small, sharp-toothed, two-legged, barely airworthy dino-bird that feasted on bugs and small lizards. Thanks to a conflux of historical circumstance, though, for the last century or so Archaeopteryx has persisted in the public imagination as the first true bird, even though this creature retained some distinctly reptilian characteristics--and almost certainly wasnt directly ancestral to any bird living today. (See also 10 Facts About Archaeopteryx and How Did Feathered Dinosaurs Learn to Fly?) Archaeopteryx Was Discovered Too Early to Be Fully Understood Every now and then, a fossil discovery hits the zeitgeist--that is, contemporary trends in prevailing thought--square on the head. That was the case with Archaeopteryx, the exquisitely preserved remains of which were unearthed barely two years after Charles Darwin published his masterwork, On The Origin of Species, in the mid-19th century. Simply put, evolution was in the air, and the 150-million-year-old Archaeopteryx specimens discovered in Germanys Solnhofen fossil beds appeared to capture the precise moment in the history of life when the very first birds evolved. The trouble is, all of this happened in the early 1860s, well before paleontology (or biology, for that matter) had become a fully modern science. At that time, only a handful of dinosaurs had been discovered, so there was limited scope for understanding and interpreting Archaeopteryx; for example, the vast Liaoning fossil beds in China, which have yielded numerous feathered dinosaurs of the late Cretaceous period, had yet to be excavated. None of this would have affected Archaeopteryxs standing as the first dino-bird, but it at least would have put this discovery in its proper context. Let's Weigh the Evidence: Was Archaeopteryx a Dinosaur or a Bird? Archaeopteryx is known in such detail, thanks to the dozen or so anatomically perfect Solnhofen fossils, that it offers a wealth of talking points when it comes to deciding if this creature was a dinosaur or a bird. Heres the evidence in favor of the bird interpretation: Size. Archaeopteryx adults weighed one or two pounds, max, about the size of a well-fed modern-day pigeon--and much less than the average meat-eating dinosaur. Feathers. Theres no doubt that Archaeopteryx was covered with feathers, and these feathers were structurally very similar (though not identical) to those of modern birds. Head and beak. The long, narrow, tapered head and beak of Archaeopteryx were also reminiscent of modern birds (though bear in mind that such similarities may be the result of convergent evolution). Now, the evidence in favor of the dinosaur interpretation: Tail. Archaeopteryx possessed a long, bony tail, a feature common to contemporary theropod dinosaurs but not seen in any birds, either extant or prehistoric. Teeth. Like its tail, the teeth of Archaeopteryx were similar to those of small, meat-eating dinosaurs. (Some later birds, like the Miocene Osteodontornis, did evolve tooth-like structures, but not true teeth.) Wing structure. A recent study of Archaeopteryx feathers and wings suggests that this animal was incapable of active, powered flight. (Of course, many modern birds, like penguins and chickens, cant fly either!) Some of the evidence vis-a-vis the classification of Archaeopteryx is much more ambiguous. For example, a recent study concludes that Archaeopteryx hatchlings required three years to attain adult size, a virtual eternity in the bird kingdom. What this implies is that the metabolism of Archaeopteryx wasnt classically warm-blooded; the trouble is, meat-eating dinosaurs as a whole were almost certainly endothermic, and modern birds are, as well. Make of this evidence what you will! Archaeopteryx Is Best Classified as a Transitional Form Given the evidence listed above, the most reasonable conclusion is that Archaeopteryx was a transitional form between early theropod dinosaurs and true birds (the popular term isà missing link, but a genus represented by a dozen intact fossils can hardly be classified as missing!) Even this seemingly uncontroversial theory is not without its pitfalls, however. The trouble is that Archaeopteryx lived 150 million years ago, during the late Jurassic period, whereas the dino-birds that almost certainly evolved into modern birds lived tens of millions of years later, during the early-to-late Cretaceous period. What are we to make of this? Well, evolution has a way of repeating its tricks--so its possible that populations of dinosaurs evolved into birds not once, but two or three times during the Mesozoic Era, and only one of these branches (presumably the last) persisted into our era and gave rise to modern birds. For example, we can identify at least one dead end in bird evolution: Microraptor, a mysterious, four-winged, feathered theropod that lived in early Cretaceous Asia. Since there are no four-winged birds alive today, it seems that Microraptor was an evolutionary experiment that--if youll forgive the pun--never quite took off!
Wednesday, May 13, 2020
Genetically Modified Food Essay example - 1041 Words
Genetically Modified Foods. Everywhere where you go, there are fast food companies advertising their products. You take a road trip to your familys house, and what do you see? Rest stops filled with fast food restaurants. According to Google maps, there are close to 50,000 fast food chains across the United States. (with Mcdonalds being the largest restaurant chain.) Fast food companies go above and beyond to lure you to buy their products. But what exactly is in their food? Not many people look into that. All theyre looking for is a quick fix and convenient food. But, what is this food doing to your body? How do you know what youreâ⬠¦show more contentâ⬠¦Most cattle today are being fed genetically modified corn, thanks to the Monsanto Corporation. Monsanto Corporation has been feeding the world with its genetically engineered food crops for many years. In 2001, Monsantos genetically modified crops accounted for 91% of the total area of genitcally modified crops planted worldwide. This resulted in Monsanto suing good farmers for copyright infringement. Monsantos crops would spread to neighborhood crops, and contaminate their vegetables When farmers purchase a patented seed variety, they sign an agreement that they will not save and replant seeds produced from the seed they buy from Monsanto. They CANNOT outline the rules of use, for example, they are not allowed to save any of the seed from their crop to plant the next season. Saving seed is a common practice used for thousands of years, but Monsanto forbids it, requiring farmers to buy new seeds from the company every year. This moves on to farmers feeding their cattle genetically engineered maize. In factory farms in eastern Colorado, genetically m odified corn grows next to the confined animal pens. Its DNA-altered pollen is blown over the stockyards, adding further to the contamination of theShow MoreRelatedGenetically Foods : Genetically Modified Foods1239 Words à |à 5 PagesGenetically Modified Foods ââ¬Å"70 percent of our corn farmland and 93 percent of soy farmland are planted with crops genetically engineered to resist pests and herbicides and increase crop yields. 60% of all the processed foods in the United States are genetically modified; a shocking statistic has the concern of many Americans. However, most people are uninformed about the beneficial impact that genetically modified food has on their diet. GM is the use of molecular biology technology to modify theRead MoreGenetically Modified Food : Modified Foods1165 Words à |à 5 PagesCheenne 09/21/2014 Genetically Modified Food Accompany the growing population in the world and food shortages, in order to alleviate the immediate crisis, transgenic technology began to be used in the field of food production. Genetic engineering technology as a young technology, which gives us a lot of genetically modified food and gained unprecedented gains. But science is a double-edged sword. People are concern the topic about that whether genetically modified foods is safety. It is evidentlyRead MoreGenetically And Genetically Modified Food947 Words à |à 4 PagesAs genetically modified food appeared into peopleââ¬â¢s consciousness, it had been at the center of vehement controversy. Because people lack information about genetically modified foodââ¬â¢s potential influence, they wonder whether genetically modified food is a miracle or not. Genetically modified food can solve several problems. The potential effects of genetically modified food also should be measured. However, people should not assume that genetic ally modified food only has disadvantages, but understandRead MoreGenetically And Genetically Modified Foods822 Words à |à 4 PagesGenetically Modified Foods What is it that we are eating? GMOââ¬â¢s are unnatural. Is it healthy to eat something that doesnââ¬â¢t belong in our digestive system? GMOââ¬â¢s are genetically modified food. Genetically modified foods are created by taking genes from plants and animals and inserting into our food to alter the genetic engineering. In 1984, GMOââ¬â¢s were first introduced when a plant was modified from antibiotic resistant tobacco. In 1994, genetically modifying food was approved by the FDA and theRead MoreGenetically And Genetically Modified Foods1979 Words à |à 8 Pages Genetically modified organisms are plants and animals that have been biologically engineered with the DNA of other plants, animals, bacteria, etc. Such modifications and combinations cannot occur in nature through crossbreeding or by other organic means. While commonplace in the vast majority of our marketplace, the information and nature of genetically modified foods is not as common. Information is, in fact, available on these genetically modified products, but they have to be sought out. TheRead MoreGenetically Modified Foods1101 Words à |à 4 Pages Ever wondered what has been put into everyday food and what the impact is on human health? Approximately 60-80 % of everyday food has one ingredient made from genetically modified foods. When hearing ââ¬Å"genetically modified foodâ⬠people automatically think it is only bad for health, but there is also a good impact surprisingly. The one bad thing is that people do not know what types food have been modified because the re are no labels for GMO products. Even though GMOs have a bad impact on humanRead MoreWhat Are Genetically Modified Foods?1236 Words à |à 5 PagesWhat are genetically-modified foods? The term GM foods or GMOs (genetically-modified organisms) is most commonly used to refer to crop plants created for human or animal consumption using the latest molecular biology techniques. These plants have been modified in the laboratory to enhance desired traits such as increased resistance to herbicides or improved nutritional content. The enhancement of desired traits has traditionally been undertaken through breeding, but conventional plant breeding methodsRead MoreGenetically Modified Foods1787 Words à |à 7 PagesPart 1 Genetically Modified Food ââ¬ËWith genetically modified foods I believe we have reached the thin edge of the wedge, we are messing with the building blocks of life and its scaryââ¬â¢ - Malcom Walker, Chairman and Chief Executive of Iceland Foods (Quotes from Scientists). Genetically modified organisms or GMOs are plants or animals made by splicing the gene and inserting DNA from different species of plants, animals, bacteria, and viruses. These genes would not naturally result in a cross breed.Read MoreGenetically Modified Food1213 Words à |à 5 PagesThis report evaluate about the genetically modified food that why we need this, what are its key issues and how we can overcome these issues? In the field of biotechnology, the vast development was observed in the last few decades comprising the manipulation of genetic material to generate animal and plants with certain desirable attributes. Genetically Modified/Manipulated Organisms frequently termed as GMOs, refer to organisms whose genetic material has been modified through recombinant DNA (rDNA)Read MoreGenetically Modified Foods1928 Words à |à 8 PagesAre genetically modified foods assessed differently from traditional foods? Genetically Modified Foods (GMOs) are known to cause a swarm of controversy; a lot of experts disagree with the notion that if itââ¬â¢s economically successful, then the potential health risks found in Genetically Modified Foods can be overlooked. The questions someone must ask themselves is this, can the Genetically Modified Foods be helpful? Does money matter more than your health? Ask yourself these questions. But before
Wednesday, May 6, 2020
Save Girl Child Free Essays
Nuclear Main articles: Nuclear explosion and Effects of nuclear explosions In addition to stellar nuclear explosions, a man-made nuclear weapon is a type of explosive weapon that derives its destructive force from nuclear fission or from a combination of fission and fusion. As a result, even a nuclear weapon with a small yield is significantly more powerful than the largest conventional explosives available, with a single weapon capable of completely destroying an entire city. Properties of explosions Force Explosive force is released in a direction perpendicular to the surface of the explosive. We will write a custom essay sample on Save Girl Child or any similar topic only for you Order Now If the surface is cut or shaped, the explosive forces can be focused to produce a greater local effect; this is known as a shaped charge. Velocity This article is written like a personal reflection or opinion essay rather than an encyclopedic description of the subject. Pleasehelp improve it by rewriting it in an encyclopedic style. (May 2013) The speed of the reaction is what distinguishes the explosive reaction from an ordinary combustion reaction . Unless the reaction occurs rapidly, the thermally expanded gases will be dissipated in the medium, and there will be no explosion. Again, consider a wood or coal fire. As the fire burns, there is the evolution of heat and the formation of gases, but neither is liberated rapidly enough to cause an explosion. This can be likened to the difference between the energy discharge of a battery, which is slow, and that of a flash capacitor like that in a camera flash, which releases its energy all at once. Evolution of heat The generation of heat in large quantities accompanies most explosive chemical reactions. The exceptions are called entropic explosives and include organic peroxides such as acetone peroxide[2] It is the rapid liberation of heat that causes the gaseous products of most explosive reactions to expand and generate high pressures. This rapid generation of high pressures of the released gas constitutes the explosion. The liberation of heat with insufficient rapidity will not cause an explosion. For example,à although a unit mass of coal yields five times as much heat as a unit mass of nitroglycerin, the coal cannot be used as an explosive because the rate at which it yields this heat is quite slow. In fact, a substance which burns less rapidly (i.e. slowcombustion) may actually evolve more total heat than an explosive which detonates rapidly (i.e. fast combustion). In the former, slow combustion converts more of the internal energy (i.e.chemical potential) of the burning substance into heat released to the surroundings, while in the latter, fast combustion (i.e. detonation) instead converts more internal energy into work on the surroundings (i.e. less internal energy converted into heat); c.f. heat and work (thermodynamics) are equivalent forms of energy. See Heat of Combustion for a more thorough treatment of this topic. When a chemical compound is formed from its constituents, heat may either be absorbed or released. The quantity of heat absorbed or given off during transformation is called the heat of formation. Heats of formations for solids and gases found in explosive reactions have been determined for a temperature of 25 à °C and atmospheric pressure, and are normally given in units of kilojoules per gram-molecule. A negative value indicates that heat is absorbed during the formation of the compound from its elements; such a reaction is called an endothermic reaction. In explosive technology only materials that are exothermicââ¬âthat have a net liberation of heatââ¬âare of interest. Reaction heat is measured under conditions either of constant pressure or constant volume. It is this heat of reaction that may be properly expressed as the ââ¬Å"heat of explosion.â⬠Initiation of reaction A chemical explosive is a compound or mixture which, upon the application of heat or shock, decomposes or rearranges with extreme rapidity, yielding much gas and heat. Many substances not ordinarily classed as explosives may do one, or even two, of these things. A reaction must be capable of being initiated by the application of shock, heat, or a catalyst (in the case of some explosive chemical reactions) to a small portion of the mass of the explosive material. A material in which the first three factors exist cannot be accepted as an explosive unless the reaction can be made to occur when needed. Fragmentation Fragmentation is the accumulation and projection of particles as the result of a high explosives detonation. Fragments could be part of a structure such as a magazine. High velocity, low angle fragments can travel hundreds or thousands of feet with enough energy to initiate other surrounding high explosive items, injure or kill personnel and damage vehicles or structures. Notable explosions How to cite Save Girl Child, Papers
Tuesday, May 5, 2020
Systems Life Cycle Costing Cost Management
Question: Describe about the Systems Life Cycle Costing for Cost Management? Answer: Using the FIFO method in process costing the costs incurred in the mixing department. Costs which enter the marketing department first are recorded first, which shows the FIFO method. The units are calculated: Direct Materials Conversion Costs Transferred In Units in Opening WIP 5000 liters % of completion in opening WIP in previous year % of opening WIP being completed this year Transferred units in opening WIP 3000 liters 3000 liters Units produced in January 90000 liters 1000 liters 89000 liters Units transferred in January 89000 liters 89000 liters 89000 liters Units in Closing WIP 6000 liters 6000 liters % of completion in closing WIP in this year Transferred units in closing WIP 3600 liters 3600 liters Total Units 95600 liters 95600 liters 91400 liters (Eldenburg and Wolcott, 2011) Opening WIP includes 40% of 5000 liters was completed in the prior period, which is 2000 liters. Thus, in this year the opening WIP will be 5000-2000= 3000 liters. The closing WIP includes 60% of the total closing inventory, which is 6000 liters* 60%= 3600 liters. Cost per Unit Total Costs Direct Materials Conversion Costs Opening Inventory Period Costs Total Costs Total Units 95600 liters 95600 liters Cost per unit $5 (approx) $2 (approx) (Farr, 2011) Cost Allocation Total Costs Direct Materials Conversion Costs Opening Inventory Units Produced Closing Inventory Total Allocated Cost $669,200 $478,000 $191,200 The direct material cost is calculated by multiplying the total unit with $5 and the conversion costs are calculated by multiplying the total unit with $2. The total cost allocated is $669200. This question involves the basic concept of process costing. The processing cost can be utilized to calculate the manufacturing costs of the product. In this question the manufacturing costs of the unit is calculated in context to the mixing departments. However, when the manufacturing costs of the cooking department will be done there will be some difference. It is given that no extra direct materials included in the cooking department so, the direct material will remain unchanged. The overhead costs, operations and direct labor is carried out throughout the cooking process. Thus, there will be some changes in the manufacturing costs of the cooking department (Grewal, 2011). The factors which will increase the manufacturing costs are- Direct Labor- In the cooking process, the company will require more labor to carry out the process, which will need extra labor costs. The labor costs are likely to increase the conversion costs along with the manufacturing overheads. Operations overhead- The overhead that are related to the activities, which are not directly related to the production process, is operations costs. The operations cost of the process will increase indirect cost related to the cooking department. Overhead costs- Oexpenses are likely to increase the indirect expenses, which may increase the conversion costs (Geiger, 2011). References Eldenburg, L. and Wolcott, S. (2011).Cost management. Hoboken, NJ: John Wiley. Farr, J. (2011).Systems Life Cycle Costing. Hoboken: CRC Press. Geiger, D. (2011).Cost management and control in government. [New York, N.Y.] (222 East 46th Street, New York, NY 10017): Business Expert Press. Grewal, S. (2011).Manufacturing process design and costing. London: Springer.
Subscribe to:
Posts (Atom)