Kant Metaphysical Exposition of Space Essay Example for Free

Kant Metaphysical Exposition of Space Essay Explain and asses what you think to be the best argument Kant gives as his Metaphysical Exposition of Space (B37-40) that space cannot be either and actual entity (Newtonian concept) or any independent relation among real things (Leibnizian concepti be on). In other words, is he successful in arguing that space must be (at least) a form of intuition? Do any of his arguments further show that space must be ONLY a form of intuition and not ALSO something Newtonian or Leibnizian? In his Metaphysical Exposition of Space, Kant attempts to show that the experience of space is just a form of intuition. Kant defines space as that of which we sense out side of us, in comparison to our mind, which is our inner sense. This outer sense of space, he claims, is known only to us because we have a intuitive sense of there being space in the first place. Kant asserts this argument in direct response to two other claims about the nature of space. The Newtonian concept of space holds that space is an entity existing in its own right, with objects merely being in it. The Leibnizian concept of space however holds the opposite, space doesnt really exist and is just a relation created between existing objects. Kant believes both concepts are wrong and claims that to first know about objects in space, we must have some deeper knowledge of space to put them in space. He further tries to claim that space is only a form of intuition and not just the foundation to support either of the other two concepts. Kant presents some strong points showing the faults in the other concepts and provides a reason alternative to what makes the nature of space. However his concept too, that space is known only through intuition, also isnt as strong as it should be. It appears that space may be known through intuition from an individual perspective, but on closer investigation, taking in all forms of life and evolution, where did this pre wired intuition of space have its start? Kants concept of space seems to be well grounded in some areas and not in others. Kants definition of space helps him prove that the concept of space is a form of intuition. Space, he holds, is everything that is sensed outside of us. The mind is the inner sense and everything else is in space. We then represent objects in that space, where they are interpreted as having shape, magnitude and relationships to other objects in space. But then what is this space, Kant questions? Not satisfied with the current theories of the nature of time, Kant moves to show their faults through a set of arguments. The Newtonian concept of space claims that space exists as an entity in its own right. This concept is the most user friendly, and it is similar to the common sense view that most people grow up with. That is, we experience objects around us as exist in a void of space, where that void itself can exist on its own. Objects exist in this space, which is an infinite entity. The theory claims that through our sense, sight, touch extra, we learn about the world. We learn from our senses about space and how it works. We start of in the world with no idea of space and through a trial and area type system of learning, we being to understand the nature of space and of objects in it. Space exists and we lean of its existence though life experience. Kant cannot accept the Newtonian concept of space. In his first argument, Kant claims that space is not a concept that has been drawn from our experiences. His reasoning behind this is; how can we know to put the data that we gain from our senses into a world of space if we dont know of space to begin with? That is, to know to put this sensory data into a thing called space, we must first have some idea of space. Kant does not think that it is possible to stumble across the idea of space just through trial and error. Space, he claims, must be an intuitive idea that we are born with, so we know to put the data we gain into some logical order. We cant experience space without first having some idea of it being there. We must know what we are looking for, before we can find it. Kant seems to be onto something with this argument. It does seem plausible to think that the idea of space is already programmed into our brain. For we are objects ourselves that did develop in this world. But then isnt that learning about space through experience just over a few generations. So on a longer time scale we gradually learnt how to interact with space. The intuition of space is just another characteristic that we gain from our ancestors. The species, or life, learnt about space. But this is not what Kant is trying to claim. He is claiming that it is intuition that we have always had, the entire human existence has always had. This on the biological level seems rather odd. Is it just humans that have this intuition? It doesnt seem grounded to answer this question with a yes. But then back in early beings of life, do single cell organisms also have this intuition, do they even know they exist? So Kant must mean fully developed humans, or at least fairly intelligent animals. But this still suggests that having the intuition of space is something that is developed over evolution. So in turn is something that is gain from the species evolutionary experience. It is an odd claim to say that just one day a higher level animal just suddenly experience space. Perhaps now we have some basic animal instinct of how space works, Kant does not justify how this come about. The intuition of space my have evolved, which is a from of long term experience. The Leibnizian concept claims that space is just the relationship between objects and cannot exist on its own. Unlike the Newtonian concept of space, this theory claims that space does not and could not exist without the presents of objects. Space is just an attribute of objects, without them space is not present. If there was no objects there would be no need for space and it would not be present. We see objects all around us, and in order to understand the raw data presented by our senses we dream up relationships among them which we call space. Space is not an entity in its own right, it is simple the relation between existing objects. Kant can also not accept the Leibnizian concept of space. In his second argument, Kant claims that it is possible to have space without the presents of objects. Using a thought experiment Kant tries to show that we can image an empty space, a space without objects in it. He uses the experiment as a direct attack on the Leibnizian concept that space is just an attribute of objects. Kant believes that it is possible to image empty space, free of any objects. He claims that since this is possible space must be more then just an attribute of existing objects. Kants argument here doesnt seem as strong. He just seems to state that we can imagine empty, boundless space. It seems slightly more difficult to achieve then what he makes out. At first it seems sure, we can think of empty space, but is it really empty space that we are imagining here? Maybe we can think of a void, but isnt that just the space between objects? The depths of space, are just long distances from existing objects, not empty space. It seems every time we try to think of space it is in relation to objects or boundaries. Kant tries to make the thought experiment seem simple, but on closer inspection, imagining space total separate to objects is very difficult. Space might be its own existing thing, but it is not shown through this method of reasoning. It still seems plausible that space in known by our intuition, however that intuition is just knowing to see that existing objects have the attribute, and relation to other objects, space. Kant does not strongly prove that space can exist on its own. Kant claims that space is an existing thing that we are born being aware of and nothing more. It can only be this and not a combination of intuition and the Newtonian and Leibnizian concepts of space. It cant be, for example, that space is an intuition of a simple relationship between objects, or that we intuitively need to learn of its existence through experience. Kant uses further arguments to show this. In his third argument Kant further shows that to understand space we must first have the framework set out to understand that space must exist. That is it must be known by pure intuition alone. For the Leibnizian concept to be correct, it would seem possible to think of separate spaces. That is, according to the theory, space only exists with resect to objects, or every object has its own space. It seems the concept is suggesting that there is lots of little spaces everywhere, that connect, or not connect, regarding if the objects are close or near. Kant believes that is not a very reasonable way of seeing how the world or space works. Intuitively we seem to know that there is one infinite space, that maybe divided up by objects, but is still known to be part of the one big whole of space. Kant even seems to suggest that it is impossible for our minds to imagine no space at all. Our intuition of space is so strong, our minds cannot interpret the world without it. Space cannot be intuitive and a relation between objects, Kant believes it must only be known intuitively The mind experiment Kant uses here seems much more agreeable. I does seem that we see space as one big infinite entity, in which all objects exists. The Leibnizian theory does seem to infer that there are lots of little independent spaces following the object they belong to. This seems to be a very strange way of seeing the world indeed, and one very hard to imagine. Kants argument against the Leibnizian concept is strong here, but does it prove that both space is an intuition and not at all an aspect of an object? It appears we can agree with Kant that space is not just a relation between objects, that it exists in its own right. But what is not strong is that intuition is the way we can experience and not through learning from our senses. In his forth and finally argument on the nature of space, Kant tries to show that it is not something we intuitively know to look for, but that we are already born knowing of its existence. Kant believes that it is not possible to interpret the raw data given to us by our senses into any order without first knowing to put it into space. The data would simple not make any sense. And why would just having this data spore the idea of putting into an order of space. How do we know to link that sound with that vision? Yes we learn other things about the world from experience, but this only possible by having the framework of knowing how space works in our heads to being with. All other knowledge is built on the bedrock of us knowing that things outside of us work in space. Kant claims that knowing space is through intuition alone, and through a combination of intuition and learning. Kants argument here is partly agreeable. He makes a strong point that linking to very different experience, like sight and sound, into one event, would be very difficult achieve, if at all, if they werent put into space. From a person to person basis his concept of space is quiet agreeable. If each person was to learn in their life time about how space worked, wouldnt there, by numbers, be some people they never stumble across its working, or even people taking different amounts of time to achieve this knowledge. It would seem that these people would behave very strange in the world. Babies seem to develop an idea of how space works in all about the same way and time frame. If it was up to each individual to learn, or to stumble across the truth, the world would probably be a very different place. So yes, Kant seems to be on the right track that each person is pre wire to expect a world with space, this does not however explain how and when and for what level of life this pre wiring occurred. Kants theory of intuitive space needs to be more developed. Kant finally concludes that space cant be known through trial and error, it cant be an attribute of objects, and must be known through the intuition alone. The raw data that our eyes and ears gather would be useless if our mind didnt have space to make sense of it all. But would space still exist even if it wasnt an intuition? Kant would seem to answer yes to this. So is the need to have the intuition of space to understand it just a human condition? Kants reply to this one does not seem as clear. Surely before humans there were living beings interacting in space. Did these living things need an intuition of space to survive? For humans it seems necessary that we understand the nature of space, otherwise I dont think we would be able to survive. But then if we didnt understand what our senses where telling us by putting them into the concept of space, why would we evolve senses at all? Surely we wouldnt have eyes and ears ect. If we evolved not needing or using them. So does every animal that has the same sensors as us have the same intuition of space as we do? This idea seems to be begging the question ? what came first the intuition of space, or the senses and the ability to perceive it? For one seems to be seems to be surely useless with out the other. Kants concept seems to work if we just look at a snap shot of the world functioning today, however it does not satisfy how the world got to be the way it is. Perhaps this is not goal he was wanting to achieve, but for his concept to hold these questions of evolution need to be answered. Kants claims show the faults in past concepts, however his concepts is not total solid yet either. Kant resolves some issues, but then raises some more. It seems now that we cant take for granted what we all assume that we learn about space through experience, and it seems too that space exists in its own right. Kant seems to make this clear, he does not however clearly prove that space is known by intuition alone.

Cult Conversion: Freewill Or Brainwashing? :: essays research papers fc

The controversy surrounding new religious movements seems to be foremost concerned with whether or not the members of these religions come of their own freewill or if they convert as a necessary and inevitable response to advanced coercion, or â€Å"brainwashing† techniques employed by the cult leaders. The concept of brainwashing came into popular existence in the 1950’s as the result of attempts to try and explain the behaviour of some American GI’s who defected to the Communists during the Korean War (19 Oct 1999). Many people, including some professionals, found brainwashing to be an acceptable explanation for the otherwise unexplainable behaviour. However, the brainwashing theory did nothing to explain why hundreds of other captured GI’s chose to remain true to their country even at the risk of being tortured. It could not accurately account for the behaviour of a select few GI’s when it did not offer any explanation for the behaviour of the majority. Since the 1950’s, the concept of brainwashing has faded in and out of public consciousness with a tendency to flare up again in the face of public controversy. In the 1960’s and 1970’s the brainwashing debate again took center stage, this time in an attempt to explain the behaviour of so-called radicals who left behind a â€Å"normal† life and opted instead for a â€Å"cult† existence. Although scholars of new religious movements would agree that religious groups often have substantial influence over their followers, they would also argue that the â€Å"influence exerted in "cults" is not very different from influence that is present in practically every arena of life,† (19 Oct 1999). Mainstream religions also exercise influence over their members concerning matters such as lifestyle choices, familial relations and monetary donations. Furthermore, most social scientists concede that some degree of influence is inevitable in each culture and facet of life even outside the arena of religious choice. Despite the fact that there do not appear to be any studies that conclusively provide evidence of brainwashing as a legitimate explanation for joining an NRM, and in spite of the many studies that have refuted that brainwashing defense successfully, the brainwashing theory continues to be debated regularly. The concept of brainwashing is still often relied on to account for behaviour that is otherwise culturally unjustifiable. If brainwashing is not an appropriate explanation for the conversion of people to NRM’s than what is? A common theme on the anti-cult side of the conversion debate is the argument that members are, to varying degrees, predisposed to becoming cult members.

Solution of Managerial Accounting

Chapter 5: Cost Behavior: Analysis and Use As we shall see in later chapters, the ability to predict how costs respond to changes in activity is critical for making decisions, controlling operations, and evaluating performance. Three major classifications of costs were discussed in this chapter—variable, fixed, and mixed. Mixed costs consist of variable and fixed elements and can be expressed in equation form as Y = a + bX, where X is the activity, Y is the cost, a is the fixed cost element, and b is the variable cost per unit of activity. Several methods can be used to estimate the fixed and variable cost components of a mixed cost using past records of cost and activity. If the relation between cost and activity appears to be linear based on a scatter graph plot, then the variable and fixed components of the mixed cost can be estimated using the quick-and-dirty method, the high-low method, or the least-squares regression method. The quick-and-dirty method is based on drawing a straight line and then using the slope and the intercept of the straight line to estimate the variable and fixed cost components of the mixed cost. The high-low method implicitly draws a straight line through the points of lowest activity and highest activity. In most situations, the least-squares regression method is preferred to both the quick-and-dirty and high-low methods. Computer software is widely available for using the least-squares regression method. These software applications provide a variety of useful statistics along with estimates of the intercept (fixed cost) and slope (variable cost per unit). Nevertheless, even when least-squares regression is used, the data should be plotted to confirm that the relationship is really a straight line. Managers use costs organized by behavior to help make many decisions. The contribution format income statement can aid decision making because it classifies costs by cost behavior (i. e. , variable versus fixed) rather than by the functions of production, administration, and sales. In this chapter, the following learning objectives will be covered: In this chapter, the following learning objectives will be covered: | |Understand how fixed and variable costs behave and how to use them to predict costs. | |[pic] | |[pic] | |[pic] | | | |Use a scattergraph plot to diagnose cost behavior. |[pic] | |[pic] | |[pic] | | | |Analyze a mixed cost using the high-low method. |[pic] | |[pic] | |[pic] | | | |Prepare an income statement using the contribution format. |[pic] | |[pic] | |[pic] | | | |(Appendix 5A) Analyze a mixed cost using the lea st-squares regression method. | Key terms: Account analysis  Ã‚   |A method for analyzing cost behavior in which an account is classified as either variable or fixed based on | | |the analyst's prior knowledge of how the cost in the account behaves. | |[pic] | |[pic] | |[pic] | |Activity base  Ã‚   |A measure of whatever causes the incurrence of a variable cost. For example, the total cost of X-ray film in a| | |hospital will increase as the number of X-rays taken increases. Therefore, the number of X-rays is the | | |activity base that explains the total cost of X-ray film. |[pic] | |[pic] | |[pic] | |Committed fixed costs  Ã‚   |Investments in facilities, equipment, and basic organizational structure that can't be significantly reduced | | |even for short periods of time without making fundamental changes. |[pic] | |[pic] | |[pic] | |Contribution approach  Ã‚   |An income statement format that organizes costs by their behavior. Costs are separated into variable and fixed| | |categories rather than being separated according to organizational functions. | |[pic] | |[pic] | |[pic] | |Contribution margin  Ã‚   |The amount remaining from sales revenues after all variable expenses have been deducted. |[pic] | |[pic] | |[pic] | |Cost structure  Ã‚   |The relative proportion of fixed, variable, and mixed costs in an organization. |[pic] | |[pic] | |[pic] | |Dependent variable  Ã‚   |A variable that responds to some causal factor; total cost is the dependent variable, as represented by the | | |letter Y, in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Discretionary fixed costs  Ã‚   |Those fixed costs that arise from annual decisions by management to spend on certain fixed cost items, such as| | |advertising and research. |[pic] | |[pic] | |[pic] | |Engineering approach  Ã‚   |A detailed analysis of cost behavior based on an industrial engineer's evaluation of the inputs that are | | |required t o carry out a particular activity and of the prices of those inputs. |[pic] | |[pic] | |[pic] | |High-low method  Ã‚   |A method of separating a mixed cost into its fixed and variable elements by analyzing the change in cost | | |between the high and low activity levels. |[pic] | |[pic] | |[pic] | |Independent variable  Ã‚   |A variable that acts as a causal factor; activity is the independent variable, as represented by the letter X,| | |in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Least-squares regression |A method of separating a mixed cost into its fixed and variable elements by fitting a regression line that | |method  Ã‚   |minimizes the sum of the squared errors. |[pic] | |[pic] | |[pic] | |Linear cost behavior  Ã‚   |Cost behavior is said to be linear whenever a straight line is a reasonable approximation for the relation | | |between cost and activity. |[pic] | |[pic] | |[pic] | |Mixed cost  Ã‚   |A cost that contains both variable and fixed cost ele ments. |[pic] | |[pic] | |[pic] | |Multiple regression  Ã‚   |An analytical method required when variations in a dependent variable are caused by more than one factor. |[pic] | |[pic] | |[pic] | |R 2  Ã‚   |A measure of goodness of fit in least-squares regression analysis. It is the percentage of the variation in | | |the dependent variable that is explained by variation in the independent variable. |[pic] | |[pic] | |[pic] | |Relevant range  Ã‚   |The range of activity within which assumptions about variable and fixed cost behavior are reasonably valid. |[pic] | |[pic] | |[pic] | |Step-variable cost  Ã‚   |The cost of a resource that is obtainable only in large chunks and that increases and decreases only in | | |response to fairly wide changes in activity. | Review Problem 1: Cost behavior Neptune Rentals offers a boat rental service. Consider the following costs of the company over the relevant range of 5,000 to 8,000 hours of operating time for the boats: |Hours of operating time | | |5,000 |6,000 |7,000 |8,000 | |Total costs: | | | | | |Variable costs |$20,000 |$ ? $ ? |$ ? | |Fixed costs |$1,68,000 |$ ? |$ ? |$ ? | |Total costs |$1,88,000 |$ ? |$ ? |$ ? | |Cost per hour: | | | | | |Variable cost |$ ? |$ ? |$ ? |$ ? | |Fixed cost |$ ? |$ ? |$ ? $ ? | |Total cost per hour |$ ? |$ ? |$ ? |$ ? | Required: Compute the missing amount assuring that cost behavior patterns remain same within the relevant range of 5,000 to 8,000 hours. Solution to Review Problem 1: Per Unit Variable Cost = 20,000/5,000= 4. 00 per Unit. |Hours of operating time | | |5,000hr 6,000hr |7,000hr |8,000hr | |Total Costs Variable costs |$20,000 |$24,000 |$28,000 |$32,000 | |Fixed costs |1,68,000 |1,68,000 |1,68,000 |1,68,000 | |Total costs |$1,88,000 |$1,92,000 |$1,96,000 |$2,00,000 | |Cost per hour: |$4. 0 |$4. 00 |$4. 00 |$4. 00 | |Variabl e cost | | | | | |Fixed cost |33. 60 |28. 00 |24. 00 |21. 00 | |Total cost per hour |$37. 60 |$32. 00 |$28. 00 |$25. 0 | Review problem 2: High Low Method The administrative of azalea hills hospitals would like a cost formula linking the costs involved in admitting patients to the number of patients admitted during a month. The admitting department’s costs and number of patients admitted during the immediately preceding eight month are given in the following table: |Month |number of patients |admitted dep. Costs | |May |1,800 |14,700 | |June |1,900 |15,200 | |July |1,700 |13,700 | |August |1,600 |14,000 | |September |1,500 |14,300 | |October |1,300 |13,100 | |Nov |1,100 |12,800 | |Dec |1,500 |14,600 | Required: 1. Use the high low method to establish the fixed and variable components of admitting costs. 2. Express the fixed and variable components of admitting costs as a formula in the linear equation form: Y= a+bx. Solution to Review Problem 2 1. |Number of Patients Admitted |Admitting Department cost | |High activity level (June) |$1,900 |15,200 | |Low activity level (November) |1,100 |12,800 | |Change |$800 |$2,400 | Variable cost per unit of activity: Variable Cost = 2,400 / 800 = 3 Fixed cost = Total cost – variable cost = 15,200 – (3*1,900) = 9,500 2. The cost formula expressed in the linear equation form is:Y= $9,500+$3X Problem 5-12 House of Organs, Inc purchases organs from a well-known manufacturer and sells them at the retail level. The organs sell, o n the average, for $2500 each. The average cost of an organ from the manufacturer is $1500. House of Organs, Inc has always kept careful records of its costs. The costs that the company incurs in a typical month are presented below in the form of a spreadsheet Costs |Cost Formula | |Selling: | |Advertising |$950 per month | |Delivery of organs |$60 per organ sold | |Sales salaries and commissions |$4,600 per month plus 4% interest | |Utilities |$650 per month | |Depreciation of sales facilities |$5,000 per month | |Administrative: | |Executive salaries |$13,500 per month | |Depreciation of equipment |$900 per month | |Clinical |$2,500 per month plus $40 per organ sold | |Insurance |$700 per month | During November, the company sold and delivered 60 organs. Required: 1. Prepare an income statement for November using the traditional format with costs organized by function. 2. Redo (1) above, this time using the contribution format with costs organized by behavior. Show costs and revenues on both a total and per unit basis down through contribution margin. 3. Refer to the income statement prepared in (2) above. Why might it be misleading to show the fixed costs on a per unit basis? Solution 5-12 1. House of Organs, Inc. Income Statement For the Month Ended November 30 |Sales (60 organs ? $2,500 per organ) | |$1,50,000 | |Cost of goods sold (60 organs ? 1,500 per organ) | |90,000 | |Gross margin | |60,000 | |Selling and administrative expenses: | | | |Selling expenses: | | | |Advertising |$  Ã‚  Ã‚  Ã‚  950 | | |Delivery of organs (60 organs ? $60 per organ) |3,600 | | |Sales salaries and commissions [$4,800 + (4% ? 150,000)] |10,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Total selling expenses |21,000 | | |Administra tive expenses: | | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical [$2,500 + (60 organs ? 40 per organ)] |4,900 | | |Insurance |700 | | |Total administrative expenses |20,000 | | |Total selling and administrative expenses | |41,000 | |Net operating income | |$? 19,000 | 2. House of Organs, Inc. Income Statement For the Month Ended November 30 | |Total |Per Unit | |Sales (60 organs $2,500 per organ) |$1,50,000 |$2,500 | |Variable expenses: | | | |Cost of goods sold (60 organs ? $1,500 per organ) |90,000 |1,500 | |Delivery of organs (60 organs ? $60 per organ) |3,600 |60 | |Sales commissions (4% ? $150,000) |6,000 |100 | |Clerical (60 organs ? 40 per organ) |2,400 |40 | |Total variable expenses |1,02,000 |1,700 | |Contribution margin |48,000 |$  Ã‚  800 | |Fixed expenses: | | | |Advertising |950 | | |Sales salaries |4,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical |2,500 | | |Insurance |700 | | |Total fixed expenses |29,000 | | |Net operating income |$  19,000 | | 3. Fixed costs remain constant in total but vary on a per unit basis with changes in the activity level. Problem 5-15: High-Low Method, Predicting Cost Golden Company’s total overhead costs at various levels of activity are presented below: Month |Machine-Hours |Total Overhead Costs | |March |50,000 |$1,94,000 | |April |40,000 |1,70,200 | |May |60,000 |2,17,800 | |June |70,000 |2,41,600 | Assume that the overhead costs above consist of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 40000 machine-hour level of activity is as follows: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$52,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |60,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |58,200 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $1,70,200 | The company wants to break down the maintenance cost into its basic variable and fixed cost elements. Required: 1. As shown above overhead costs in June amounted to $241600. Estimate how much of this consisted of maintenance cost. (Hint to do this, it may be helpful to first determine how much of the $241600 consisted of utilities and supervisory salaries. 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form Y=a+bx. 4. What total overhead costs would expect to be incurred at an operating activity level of 45000 machine-hours. Solution 5-15 . Maintenance cost at the 70,000 machine-hour level of activity can be isolated as follows: | |Level of Activity | | |40,000 MH |70,000 MH | |Total factory overhead cost |$1,70,200 |$2,41,600 | |Deduct: | | | |Utilities cost @ $1. 0 per MH* |52,000 |91,000 | |Supervisory salaries |60,000 |60,000 | |Total maintenance cost at the low activity level |$  58,200 |$  90,600 | |$58,200 | | | | | | | *$52,000 ? 40,000 = $1. 30 per MH 2. High-low analysis of maintenance cost: | |Maintenance Cost |Machine-Hours | |High activity level |$90,600 |70,000 | |Low activity level |58,200 |40,000 | |Change |$32,400 |30,000 | Variable cost per unit of activity: [pic] Total fixed cost: Therefore, the cost formula is $15,000 per month plus $1. 8 per machine-hour or Y = $15,000 + $1. 08X, where X represents machine-hours. 3. | |Variable Rate per Machine-Hour |Fixed Cost | |Maintenance cost |$1. 08 |$15,000 | |Utilities cost |1. 30 | | |Supervisory salaries cost | |60,000 | |Totals |$2. 8 |$75,000 | Therefore, the cost formula would be $75,000 plus $2. 38 per machine-hour, or Y = $75,000 + $2. 38X. 4. |Fixed costs |$? 75,000 | |Variable costs: $2. 38 per MH ? 45,000 MHs |1,07,100 | |Total overhead costs |$1,82,100 | Problem 5-17: High-Low Method cost of Goods Manufactured. NuWay. Inc, manufactures a single product. Selected data from the company’s cost records for two recent months are given below. |Level of Activity | | |July-Low | | |October-High | | | | |Number of units produced |9,000 | | |12,000 | |Cost of goods manufactured | | | |$2,85,000 | |Work in process inventory, beginning |3,90,000 | | | | |Work in process inventory, ending |14,000 | | |22,000 | |Direct materials cost per unit | | | |25,000 | |Direct labor cost per unit |15,000 | | | | |Manufacturing overhead cost, total |15 | |15 | | | | | |6 | | |6 | | | | | |? | |? | | | | The company’s manufacturing overhead cost consists of both variable and fixed cost elements. In order to have data available for planning, management wants to determine how much of the overhead cost is variable with units produced and how much of it is fixed per year. Required: 1. For both July and October, estimate the amount of manufacturing overhead cost added to production. The company had no under-or over applied overhead in either month. Hint: A useful way to proceed might be to construct a schedule of cost goods manufac tured. ) 2. Using the high low method of cost analysis, estimate a cost formula for manufacturing overhead. Express the variable portion of the formula in terms of a variable rate per unit of product. 3. If 9500 units were produced during a month, what would be the cost of goods manufactured? (Assume that the company’s beginning work in process inventory for the month is $16000 and that its ending work in process inventory is $19000. Also, assume that there is no under or over applied overhead cost for the month. Solution 5-17: High Low Method, COGM 1. Nu Way Inc. Schedule of Cost of Goods Manufactured |July—Low |October—High | | |9,000 Units |12,000 Units | |Direct materials cost @ $15 per unit |$1,35,000 | |$1,80,000 | | |Direct labor cost @ $6 per unit |54,000 | |72,000 | | |Manufacturing overhead cost |1,07,000 |* |1,31,000 |* | |Total manufacturing costs |2,96,000 | |3,83,000 | | |Add: Work in process, beginning |14,000 | |22,000 | | | |3,10,000 | |4,05,00 0 | | |Deduct: Work in process, ending |25,000 | |15,000 | | |Cost of goods manufactured |$2,85,000 | |$3,90,000 | | 2. | |Units Produced |Cost Observed | | |October—High level of activity |12,000 |$1,31,000 | | |July—Low level of activity |9,000 |1,07,000 | | |Change |3,000 |$  24,000 | [pic] |Total cost at the high level of activity |$1,31,000 | |Less variable cost element ($8 per unit ? 12,000 units) |96,000 | |Fixed cost element |$  Ã‚  35,000 | Therefore, the cost formula is: $35,000 per month plus $8 per unit produced, or Y = $35,000 + $8X, where X represents the number of units produced. 1. The cost of goods manufactured if 9,500 units are produced: Nu Way Inc. Schedule of Cost of Goods Manufactured |Direct materials cost (9,500 units ? $15 per unit) | |$1,42,500 | |Direct labor cost (9,500 units ? $6 per unit) | |57,000 | |Manufacturing overhead cost: | | | |Fixed portion |$35,000 | | |Variable portion (9,500 units ? 8 per unit) |76,000 |1,11,000 | |Total manufacturing costs | |3,10,500 | |Add: Work in process, beginning | |16,000 | | | |3,26,500 | |Deduct: Work in process, ending | |19,000 | |Cost of goods manufactured | |$3,07,500 | Edition 11: Problem 5-18: Marwicks pianos inc. purchase pianos from a large manf. And sells them at the retail level . the pianos cost on the average $2450 each from the mnf. Marwicks pianos inc. sell the pianos to its customers at an average price of $3125 each . the selling and adminis trative costs that the company incurs in a typical month are presented below: Costs |Cost Formula | |Selling | | |Advertising |$700 per month | |Delivery of organs |$30 per organ sold | |Sales salaries and commissions |$950 per month plus 4% interest | |Utilities |$350 per month | |Depreciation of sales facilities |$800 per month | |Administrative: | | |Executive salaries |$2,500 per month | |Depreciation of equipment |$400 per month | |Clinical |$1,000 per month plus $20 per organ sold | |Insurance |$300 per month | During august, marwicks pianos inc. sold and delivered 40 pianos REQUIRED: 1. Prepare income statement for marwicks pianos inc. for august. Use the traditional format, with cost organized by function. 2. Redo 1 above, this time using the contribution format, with cost organized by behavior. Show costs and revenues on both a total and a per unit basisdown through contribution margin. 3. Refer to the income statement you preferred in 2 above. Why might it be misleading to show the fixed costs on a per unit basis? Problem 5-19: Amfac comp. manf. A single product. The company keeps careful records of manufacturing activities from which the following inf. Have been extracted. |Level of Activity | | |March –low | | |June – high | | | | |Number of units produced |6,000 | | |9,000 | |Cost of goods manufactured | | | |$1,68,000 | |Work in process inventory, beginning |2,57,000 | | | | |Work in process inventory, ending |9,000 | | |32,000 | |Direct materials cost per unit | | |15,000 | |Direct labor cost per unit |21,000 | | | | |Manufacturing overhead cost, total |6 | | |6 | | | | | |10 | | |10 | | | | | |? | | |? | | | Required: For the both March and June, estimate the amount of manufacturing overhead cost added to production. The comp. had no under O. H . IN either month Using the high low method, estimate a cost formula for manf. O. H. expresses the variable portion of the formula in terms of a variable rate per unit of product. If 7000 units are produced during a month, what would be the cost of good manufacture? Work in process is same. Problem 5-24 High-Low Method; Predicting cost [L01, L03] Nova Company’s total overhead costs at various levels of activity are resented below: |Month |Machine-Hours |Total Overhead Costs | |April |70,000 |$1,98,000 | |May |60,000 |1,74,000 | |June |80,000 |2,22,000 | |July |90,000 |2,46,000 | Assume that total overhead costs above consist of utilities, supervisory salaries and maintenance. The breakdown of these costs at the 60,000 machine- hour level of activity is: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$48,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$21,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$1,05,000 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$1,74,000 | Nova Company’s management wants to break down the maintenance cost into its variable and fixed cost elements. Required: 1. Estimate how much of the $246,000 of overhead cost in July was maintenance cost. (Hint: to do this, it may be helpful to first determine how much of the $246,000 consisted of utilities and supervisory salaries. Think about the behavior of variable and fixed costs! ) 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form 4. Y=a + bX 5. What total over head costs would you expect to be incurred at an operating activity level of 75,000 machine-hours? ———————– Page4

University of Phoenix Nursing School How to Combine the Best of Online and Campus-based Learning 2019

Enjoy the flexibility of online nursing programs, but crave classroom discussion and interaction? Nursing school programs take place at convenient campus locations and on the Internet. The BSN program is combining the best of online and campus-based learning. Students, who choose to combine online and campus-based nursing programs, spend about one third of their time in the classroom. Nursing school classes throughout the U.S. have a small amount of students and promote classroom interaction. Some of the features of campus-based nursing education include: Hands-on classroom instruction. Dynamic classroom discussion on relevant nursing topics. Day-time, evening, and weekend nursing classes. Interaction with an experienced nursing professor. Nursing school enrollment at any time of year. Complement Classroom Learning with Online Nursing Instruction at Nursing School Approximately two-thirds of the BSN program time is spent in online nursing instruction. Online classes add a new dimension of flexibility to nursing education. Working RNs are discovering big advantages through nursing school distance classes, such as: Studying nursing class material at any time of day or night. Attending BSN program classes from anywhere in the world with an internet connection. Saving on transportation costs of commuting to a physical nursing classroom. Gaining access to interactive student nursing chat rooms. .ubb101dadc75ab5fe3ce5232da00438c6 { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .ubb101dadc75ab5fe3ce5232da00438c6:active, .ubb101dadc75ab5fe3ce5232da00438c6:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .ubb101dadc75ab5fe3ce5232da00438c6 { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .ubb101dadc75ab5fe3ce5232da00438c6 .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .ubb101dadc75ab5fe3ce5232da00438c6 .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .ubb101dadc75ab5fe3ce5232da00438c6:hover .postTitle { text-decoration: underline!important; } READ A Career in Accounting Can Really Add UpTo find the perfect combination of online and campus-based learning at a nursing school, prospective students are encouraged to search through our many schools offering Nursing degrees. Additional nursing programs at all levels are available through College-Pages.com, the leading education and career resource website. Related ArticlesOn-line education changes the way we think of college lifeSuccessfully Earn a Distance Education Master DegreeCriminal Justice Associate Degree Virginia Campuses Compliment Online Learning at the University of PhoenixAssociate of Science in Criminal Justice Connecticut Students Discover Flexible OptionsOnline Degree Programs The Pros and Cons of Enrolling in Higher Education through Distance ProgramsOnline Nursing Class Programs Employment in Long-Term Care Expected to Grow