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Woodside Petroleum Limited

Abstract:

Woodside petroleum limited is an Australian petroleum organization. It is a production and exploration company. It is the largest operator in Australia that provides oil and gas to overall the world. It is an independent company that provides the source of earning to thousands people of Australia. The present study shed light on the concept of materiality states of the country. The concept differentiates in the individual and aggregate sense. The present research analysis that the company needs to adopt and apply the new and digital strategies that leads to the company on the nationwide level. The examples have been given to show the items, and situations that have material effect, have significant impact on the financial position of the company. The problems are identified of the materiality in the research that includes many factors. The materiality of an item based on the judgment of the influence of the situation. Moreover, it depends upon the users of the financial knowledge and their decisions. The current study focuses on all the issues and problems of the company.

Introduction:

Woodside is an oil and gas company, which is situated in Australia and has a global presence. The company is the Australian most experienced LNG operator. It is the largest of the Australia in terms of an independent oil and gas company. Company is the developer, an explorer, supplier and producer as well.  Their mission is to become the global leader in the field of gas and oil business. The company has been operating in the Landmark Australian project, and in the North West Shelf, and it is considered one of the premier LNG facilities. The company, in 2012 has initiated the Pluto LNG Plant their o shore operating facilities. (Woodside.com.au, 2015, p. 3) Headquarter of the Woodside is in Perth Western Australia.  The company has interest in the region of Canada, and Timor-Leste and has a dedicated office in the region of Singapore to provide support its head quarter. It is also listed in the Australian Securities Exchange. The name of the company is derived from the small town of Woodside, Victoria and it was incorporated on the date 26, July in the year 1954.  CEO of the company is the peter Coleman and the company-generated revenue $4.496 billion in the year 2015. (Woodside.com.au, 2016)

Essay Body:

As per my understanding, the concept of materiality states that the accounting standard of the disclosure of a specified item as per the matching principle can be ignored if the information if disclosed or not disclosed, does not have any significant impact on the financial position of the reported company, and therefore, does not mislead the investors in any way. (Deegan, 2013)This is however, not relevant for an organization with lower margins, as the small amounts of any insignificant item may have a significant impact on the overall financial position of the company, and can mislead the investors if not disclosed, and hence is “material” for that specific company. (BHATTACHARYYA, 2012)

The concept of materiality distinguishes that some of the matters in aggregate or individual sense are significant & important for the fair representation and reporting of the financial statements, whereas there are also some matters that are insignificant. (Parminder Johal, 2014) A company needs to plan effectively the level of materiality of all items in aggregate and in individual terms and provide reasonable assurance regarding the non-material items as well. (Puncel, 2008)

As per the AASB 1031, the concept of Materiality requires organizations to disclose all material information in the financial statements. The materiality considerations affect the situations in which the question of the recording of a particular item in its individual account or its separate disclosure in the financial reports is important. (Aasb.gov.au, 2010) The AASB 1031 defines the materiality as the consideration of the information to be included in the financial statements, and the way it is presented. (Scott Henderson, 2015)This is important, because the inclusion of the information that is not material and the exclusion of the information that is material will significantly impair the usefulness of the information provided in the financial statements for the investors and other users. (Dagwell, Wines, & Lambert, 2011)

The company Woodside Petroleum has used the term material in many heads with the concept of the significant effect that specific head has or has not. Like in the 1st Quarter of 2014, Woodside mentioned the success in the bidding on the four blocks in the Myanmar Government Offshore Bid Round 2013 has a “material” position in the underexplored Rakhine Basin that is situated off North West Myanmar. (Woodside.com.au, 2015, p. 24)

Similarly, Woodside has stated in its Annual report that the Apache acquisition with the effective date 1 July 2014 is subject to approvals, and taking consent from participants of the joint ventures, and hence the transaction has no “material” impact on the 2014 financial accounts. (Woodside.com.au, 2015, p. 25) Another example is of the mention of the Wheatstone LNG project, which the company has referred to as an excellent asset with material near-term cash flow and production. (Woodside.com.au, 2015, p. 25) Moreover, the company mentioned in the Director independence head about the test of the “materiality” of the relationships and businesses based on the nature of the business and relationship and on the situation and the activities of the director. It further explains that the concept of the “Materiality” is considered from the perspective of the company and its Group members, and from the perspective of the individual and organization with which the director is affiliated and from the perspective of the director himself. Similarly, the materiality threshold for the testing of the customer or supplier is also stated. The materiality of the customer and the supplier is stated as the being the contributor of more than 2% of the Woodside consolidated gross revenue in the case of the customer, and when the Woodside is accounted for more than 2% for the supplier Gross revenue in the case of the supplier. (Woodside.com.au, 2015, p. 28)

Another example of the concept of materiality is evident in the statement of the Annual statement of Woodside where it states to have provided all the necessary information that is available to the company and is material in nature regarding the director who is standing for the election or reelection in the explanatory notes of the notice of the meeting. (Woodside.com.au, 2015, p. 28) The Company has reported in its annual report about the releasing of the financial information that was not previously released and has material impact, is made available on the website of the company. (Woodside.com.au, 2015, p. 29) Furthermore, the corporate materiality thresholds for the assessed risks are escalated to the senior levels of the management. (Woodside.com.au, 2015, p. 30) In the Notes to and forming part of the financial statements mentions in the summary of the significant accounting policies used, the changes accommodated as per the AASB 1031 2013 Materiality regulation and the AASB 2013-9 part b, Amendments to the Australia accounting standards-Materiality (Woodside.com.au, 2015, p. 42). The Notes to the financial statement shows that the company revenue has material exposure to the risk arising from the fluctuations in the commodity prices. (Woodside.com.au, 2015, p. 70)

These examples show the items, and situations that have material effect, means have significant impact on the financial position of the company.

The problems in the identification of the materiality include various factors. As per the IASB, the materiality of an item or situation is determined based on the judgment of the influence of the situation and item disclosure on the user of the financial statement. Moreover, it also depends upon the users of the financial information and their decisions nature. The companies should assume that the users of the information have adequate knowledge of the business and financial reporting system, but cannot assume them experts in this field. The management is of course is not expected to fulfill all the information requirement of the wide range of its primary users of financial information, however, the management is expected to cater with and provide all the information that can have material effect on the decisions of a wide range of the primary users of its financial information.

An example can be of the disclosure of a small business division or of small venture which is not significant at the current time abut have vast implications in the future as the management is considering to expand in this area. (Aasb.gov.au, 2016) This is evident from the bidding on the four blocks in the Myanmar Government Offshore Bid Round 2013 that Woodside reported as having a “material” position in the underexplored Rakhine Basin that is situated off North West Myanmar. (Woodside.com.au, 2015, p. 24) Moreover, the detailed information and disclosure about the immaterial transactions makes the material information very difficult to find. (Aasb.gov.au, 2016, p. 16) This is the case in the annual report of the Woodside, where the company mentioned about the effect of the transactions of the acquisition of the Apache LNG project which is listed to be effective on 1st July 2014 does not have any material effect on the 2014 financial statement of the company   (Woodside.com.au, 2015, p. 25). The IFRs does not prohibit the companies not to state the immaterial information in the financial statements, but asks to keep guard against the obscurity of the financial information because of the immaterial information. (Aasb.gov.au, 2016, p. 16) The information about the immaterial effect of the acquisition provided by the Woodside is not obscuring the material information, and is even clarifying the reason for not recording of the transaction effects on the 2014 financial statements. (Woodside.com.au, 2015, p. 25) This also provides as an example for the immateriality clause as per the IFRS that states that the management would often want to provide the investors and users with the information about the immateriality of a transaction, which may have been considered by tem as being material. (Aasb.gov.au, 2016, p. 17)

This is also evident from the Chairmen’s report in which the chairmen has stated that the fall in the oil prices, if remained like this, will reduce the company’s cash flows, and the company is subject to material changes in the environment. However, the company is committed to provide the 80% payout ratio, if no other major “material” changes are occurred in the environment. (Woodside.com.au, 2015, p. 6) Another major factor for the assessment of materiality of a situation or transaction is the qualitative and quantitative assessment. The quantitative threshold presented as a portion of the profit or net assets can be used as a measure for materiality. (Aasb.gov.au, 2016, p. 14) Like presented by the Woodside of the materiality of the supplier, it stated the threshold of materiality as 2% of revenue of the supplier is If accounted by the Woodside. Similarly, the threshold for the customer materiality accounts for more than 2% of the customer is if it is accounted for the consolidated gross revenue of the company.

The materiality concept that is used in general concept for the obligated disclosure of the requirements as per a specified process. It is similar in concept with the materiality requirement of the financial reporting. Above-mentioned factors usually referred to the materiality of the bidding process, or the materiality of an acquisition, or the materiality of the independence, or activities of a director. Now, the materiality concept in terms of the financial reporting and the issues related to it as per the AASB and IAS will be discussed. The AASB and IAS require the similar general concept of the materiality to be applied in the materiality of the financial reporting. (Aasb.gov.au, 2016, p. 9) For the financial reporting of the company, the company needs to assess the materiality of the heads on individual and aggregate basis. The materiality is assessed of the information if reported individually and if reported on aggregate basis, and depending on the results the financial information is reported based on the materiality of the item. The materiality is also concerned with the assessment in terms of the way the information is to be presented in the financial statements. The information if presented in a way that it obscures the information will be considered as a prohibition of the information disclosure and will have effect on the decisions of the users of the information. The similar requirement is needed in the presentation of the financial information in the notes to the financial statement of the company. this if also not presented in a way that it is difficult for the investor to understand it and thus have material effect on the decisions of the investors is considered as a hurdle in the disclosure of the information of the company. (Aasb.gov.au, 2016, p. 16)

The materiality thresholds, and concepts applied in the annual report of the company that is Woodside Petroleum Limited and its relation to the usefulness of this information for the decision-making by the investors and users of this financial information will be discussed in detail now. Like in the 1st Quarter of 2014, Woodside mentioned the success in the bidding on the four blocks in the Myanmar Government Offshore Bid Round 2013 has a “material” position in the underexplored Rakhine Basin that is situated off North West Myanmar. (Woodside.com.au, 2015, p. 24) This materiality assessment of the biding success of the four blocks by the company provides the investors with the useful information about the good cash flows that can be expected I the near future from this investment in the exploration sites of the Rakhine which were previously unexplored. This also provides the information to the investors that this is now an asset for the company and provides the company with the competitive edge. The investors of the company may use this information to retain the stock of the company and the potential investors of the company may use this information to buy the company stock in light of the expected cash flows. Similarly, the chairmen has stated that the fall in the oil prices, if remained like this, will reduce the company’s cash flows, and the company is subject to material changes in the environment. However, the company is committed to provide the 80% payout ratio, if no other major “material” changes are occurred in the environment. (Woodside.com.au, 2015, p. 6) This information can also aid as being the attraction for the potential investors of the company to invest in the company for gaining the dividend of the company. On the other hand, this may also act as being a concern for the investors as it shows that the oil prices have a material effect on the company financial position and the further fluctuations may affect the dividend payout ratio, even with the company’s commitment. Another example of the concept of materiality is evident in the statement of the Annual statement of Woodside where it states to have provided all the necessary information that is available to the company and is material in nature regarding the director who is standing for the election or reelection in the explanatory notes of the notice of the meeting. (Woodside.com.au, 2015, p. 28) This example provides insightful information about the election process of the board of directors adopted by the company and explains about the healthy system followed by the company. This will aid in the decision of the potential investors of the company to buy the company stock and become one of the shareholder of the company, as the company is very concerned about the choosing of the right person of the representative of the shareholders that is the directors. The Company has reported in its annual report about the releasing of the financial information that was not previously released and has material impact, is made available on the website of the company. (Woodside.com.au, 2015, p. 29) This example of the materiality release will affect the decisions of the investors depending on the nature of the information that has been released on the website, which have material effect on the company’s financial position but it were not released in the past. This information also raises concerns about the company that the past decisions of the investors were based on the in complete information as all the material information was not published by the company. Another example is of the mention of the Wheatstone LNG project, which the company has referred to as an excellent asset with material near-term cash flow and production. (Woodside.com.au, 2015, p. 25) this information will provide the investors about the expected future cash flows of the company and will cause the investors to decide to retain the company shares, and for potential investors of the company to buy the company stock attracted by the future cash flows of the company.

Conclusion:

The materiality concept as per the AASB and IAS explains the concept as an item or situation, which has an influence on the decision of the user of the financial information of the company, and thus is considered material information and hence is needed to be disclosed. The company Woodside has stated in various points in its annual report about the materiality of the processes, of the situations, transactions and various factors like suppliers, customers, directors’ activities, and oil prices, economic factors, changes in the commodities prices, and the non-interest entities, acquisitions, and successful bids. The company has explained and stated the thresholds of the materiality of the various items and situations. The company, in its annual report has also mentioned the accounting policies for the materiality of the financial information and the changes in the standards, which have been adopted in terms of the materiality of the financial information.

Bibliography:

Aasb.gov.au. (2010, February). Compiled AASB Standard AASB 1031 . Retrieved May 4, 2016, from Aasb.gov.au: http://www.aasb.gov.au/admin/file/content105/c9/AASB1031_07-04_COMPdec09_01-11.pdf

Aasb.gov.au. (2016). IFRS Practice Statement: Application of Materiality to Financial. Retrieved May 5, 2016, from Aasb.gov.au: http://www.aasb.gov.au/ADMIN/file/content105/c9/ACCED271_10-15.pdf

BHATTACHARYYA, A. K. (2012). FINANCIAL ACCOUNTING FOR BUSINESS MANAGERS. PHI Learning Pvt. Ltd.

Dagwell, R., Wines, G., & Lambert, C. (2011). Corporate Accounting in Australia. Pearson Higher Education AU.

Deegan, C. (2013). Financial Accounting Theory. McGraw-Hill Education Australia.

Parminder Johal, B. V. (2014). Unlocking Financial Accounting. Routledge.

Puncel, L. (2008). Audit Procedures. CCH.

Scott Henderson, G. P. (2015). Issues in Financial Accounting. Pearson Higher Education AU.

Woodside.com.au. (2015). FINANCIAL AND PRODUCTION RESULTS. Retrieved May 5, 2016, from Woodside.com.au: http://www.woodside.com.au/Investors-Media/Pages/financial-results.aspx#.Vyr8PtJcRHw

Woodside.com.au. (2016, May). Profile. Retrieved May 4, 2016, from Woodside.com.au: http://www.woodside.com.au/About-Us/Profile/Pages/home.aspx#.Vy1xodJ97cs

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16 year olds to vote

Introduction:

There is need to recognize the importance of casting a vote, right to caste vote is an important aspect, which should be disused, everybody in the nation or country, should have the same right, there is a need to allow the right to vote to the 16 years old. Government need to identify the importance of teenagers, they should also given the rights, support should be given to the 16 year age, voting age should be lower to 16. The young vote caster in the age of 16 and 17, will caste the meaningful vote. A research shows that, government has discussed a lot on it that the young teenagers should be allowed to caste vote or not, however, there are political issues. The right to caste vote if given to the 16 and 17 years of teenager, then they will be empowered and their knowledge will be increases, they can better take the decision, and the habit to cast votes will be developed in them in their formative years. Moreover, the teenagers in 16 years are not mature enough to decide what is good for them; they might follow their parents or the one who influence them that the vote should be given to this person.

Arguments For:

There are many advantages for the society and for the 16 and 17 teenagers, if they are allowed to caste the vote, first that voting right at 16 years old will have significance effect in our culture, the young citizen will be motivated and they will support the government that their government is accommodating and encouraging them.  When they know, they are going to caste the vote they will feel responsibility at their part, and they will pay the tax. It is also the matter of equality and fairness, when they know they are getting equal rights as others, they will not miss the chance to caste the vote (Fairvote, 2016).

The positive impact on the families will take place, when there are 16 and 17 years old at the home or households are involved in the civic life, this can turnout their parents and others, of all ages to caste the vote, the early teenagers will influence the family members and people around them. The young voter can also access that who is right person for them; it can establish the long-life habit, it van make them sound decision-makers, they needed to be involved with the civic and social matters so their quality participation should be a part of democracy.

Teaching and giving opportunities at the early ages can make them capable enough, to respect their politics, they will take part in the news, they will stay updated with everyday changing in the politics, and they will evolved with the political matters from the 16 and 17 years. Before leaving the school, they will be well aware of polices and society that what needed to be improved or changed. They will be involved with the politics for the later life, the parents and government need to engaged them in voting, the voters will be increased in this way, and right person for the state will be selected by the nation, 16 is the better age to begin with the vote. When youth will participate, it will generate the much gain from the 16 years of age. It will generate the positive impacts and can capable the voters to decide what is good for them, at the early ages (Vote16sf, 2015).

Arguments against:

According to the World health organization, the mental capacity of the teenagers are not fully developed, they just do, what they are guided to do. They brain of 16 and 17 years of age are not fully mature, there is a need of guidance to them. In the case of vote, they should not allow to give the vote due to some reasons. They can wait for two years, after the age of 18 they will be given the right, they may be deprived by the group of people, or someone may influence them to give the vote to this or that party. Anybody can target this age group easily by offering them some things they desired off, they could easily influenced, as they are not fully matured (Berry & Kippin, 2014).

The two years of life from the 16 to 18, can make them capable to understand the government, and the civic parties, children of this age group are lazy. They can learn about the government and after this, they will be mature to cast a vote, according to the choice, the children at 16 years are not much competent or capable to take decisions, they are emotional and live in a fantasy world. They want to change the world; they want to see everything, according to what they desired, they can smart in taking decisions but not as fully grown adult, like they will be in 18. At the age of 16, they are pressurized by the peer, they even do not pay attention to the households matters, they are not aware of the taxes and property, so how they could decide the political parties and the benefits.

Conclusion:

The children of 16 years of age are not mature enough as they can deprive, people and political parties can take advantage of this age group, they are not capable enough to take the decisions, and they cannot choose what is good and bad for them. However, the early teenage voters can participate with the parents in choosing the best leader, if they are given right to cast votes, then they will feel responsibility at their part, and may be try to increase their knowledge regarding political matters, voting right can make them active and involved them in civic life.

Works Cited

Berry, Richard and Sean Kippin. “Should the UK lower the voting age to 16?” (2014): 1-36.

Fairvote. Lower the Voting Age. 2016. 2 May 2016 <http://www.fairvote.org/lower_the_voting_age#why_should_we_lower_the_voting_age_to_16>.

Vote16sf. 7 reasons why 16 and 17 year olds should vote. Nov 2015. 2 May 2016 <https://vote16sf.wordpress.com/>.

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Best Manage Change

Best manage change

Managing change in any organization is a very difficult task but at the same time, if the change is managed effectively, it will reward the whole organization. At the organization, it is the duty managers for effectively manage change by being a leader who knows all the challenges that what he will face during the implementation and what he would have to do to achieve success. A good manager will know how he has to engage employees in their team and effectively leads the business so that they can effectively collaborate how to manage change. An effective change management is necessary in any organization because with the changing needs of the world. The need of people also change and business has to innovate things through the different way of working and growing which requires a strategic change in the organization (Daft & Samson, 2014). 

The successful and innovative products and services do not come easily. It is the efforts made by the whole organization through managing the structure of the business, effective communication protocols, new technology, employee engagement and many more things. And these all things are not easy to manage, the manager has to lead and sell change effectively. To manage change effectively, the manager must understand the barriers and the blockage that will occur during the change process and how he will manage those things. The managers must now that they cannot force change on the people because change is related to the emotions of the people that occur and become the reason for resistance to change. However, the managers who know how to sell change will be successful in the end through introducing new initiatives and will gain a workforce that will be more engaged and loyal. Managers can apply these steps for best managing the change in the organization (Goodman & Dingli, 2013). 

Create the vision

Vision is the first step towards achieving the goal and how managers are going to achieve this goal through a good leadership. Vision gives the idea of future and how managers are going to fill the gap between the present and the future. Change is very much an important part of any organization. The first thing is to collect the customer feedback about company’s product and services because it gives the idea to the organization that where they are going now and what is needed to be changed. There must be an effective commitment from the senior management  that how far they are Willing to go for achieving the success. And they must understand that haste makes waste so for the long term strategy they must balance out the energy (Graetz, Rimmer, Smith, & Lawrence, 2012).

Understanding how change affects people

Before implementing any change managers must understand that the change factor starts from the lower level employee. Managers must consider their employees first that how readily they are going to accept the change and how the emotional pain they will feel. Because it is important to understand these psychological issues. There are two kinds of personalities of employees. Those are “dominance and assertiveness”. The people with the dominant personalities are risk takers and they accept the change far more easily because of their shorter attention span. However, the people with the assertive personalities fear change and are very much resistance to change because of their longer attention span…managers must understand the type of the personalities in his organization so that he must know how to manage each of these personalities and who needs to get address more than the other. Managers should respect the emotional pain of the employees that are in the assertive personalities that how he is going to make them ready and engaged in the change plan (KHANNA, 2015).

Managers must understand that employee who is resistance to change mainly because they are required to do something new and to leave their old way of doing the work which causes discomfort (Synnot, 2014). They think of it as they are giving up something, not in the context of gaining something. Managers must tackle this situation by giving them the motivation that this change will also fulfill their objectives as well. People often feel alone that they are taking risk managers must ensure that if they accept the change they will be on the winning team and explain how it is possible (Pugh, 2012).

Creating motivation for employees for accepting the change

People will not accept change if they think that their current work or situation is good enough. Managers must have to motivate employees about the benefits that they will get through accepting the change. The manager must show them the required behaviors that are necessary for the new change and for motivating them managers must show employees, that how that behavior will affect their position and fulfill their objectives (Sutton, 2014). They KSA match the new way of working and how much important their skills are to the organization. Encouraging them through recognizing their worked efforts will motivate them even more. If people truly started to believe that their resources are being recognized and their human capital are essential to the organization they will embrace the change. Reward plan must be created for the employees who accept and implement change in their work it will also motivate them (Pugh, 2012).

Implementation of change at the workplace

The next step after motivating employees and understanding their differences is leading the employees to change by explaining them about WHAT the change is and WHY it is being made in the organization and most importantly HOW they are going to make it in the organization and affect them as well. 

Managers have to explain these WHAT, WHY and HOW questions related to the change. People never embrace the change fully if they are not given full information related to the change (Snell, Morris, & Bohlander, 2015).  It will also help employees by becoming more productive and will save their time if they understand it properly. Because telling the advantage of new technology that will affect them as well will be a personal win goal for them as well (Robbins, Bergman, Stagg, & Coulter, 2014).

Managers then need to explain the vision to the employees. Training and guiding must be provided to the employees at all the level of the work. Senior management must provide the resource, time and money and communication must be made by the senior management to the lower level employees as managers will feel that their managers are very much empathetic enough to provide them all the necessary requirements and in return they will also give them their hundred percent. Communication also lowers the stress and anxiety of the employees. And when the organization is restructuring jobs and refocusing the organization direction, the roles of each employee must be cleared out so that any kind of confusion must be avoided (Robbins, Cenzo, Coulter, & Woods, 2013).

To conclude one can say that managers then must model the required behavior that is expected from the employees and reward must be provided to each and every employee for accepting the change and for their work engagement. Experimental training will help employees in easily adapting the new work or how the new technology works. Teams must be made so that everyone can help each other. Managers must measure and analyze about how each employee are working and how it is affecting the outcomes of the company. The results must be displayed visually so that employees can easily track their position and what is needed and what is not needed in the process.

Reference

Daft, R. L., & Samson, D. (2014). Fundamentals of Management: Asia Pacific Edition PDF. Cengage Learning Australia.

Goodman, M., & Dingli, S. M. (2013). Creativity and Strategic Innovation Management. Routledge.

Graetz, F., Rimmer, M., Smith, A., & Lawrence, A. (2012). Managing Organisational Change, Google eBook. John Wiley & Sons.

KHANNA, R. (2015). PRODUCTION AND OPERATIONS MANAGEMENT. PHI Learning Pvt. Ltd.

Pugh, M. L. (2012). Change Management in Information Services. Ashgate Publishing.

Robbins, S. P., Bergman, R., Stagg, I., & Coulter, M. (2014). Management. Pearson Australia.

Robbins, S., Cenzo, D. D., Coulter, M., & Woods, M. (2013). Management: the Essentials. Pearson Higher Education AU.

Snell, S. A., Morris, S. S., & Bohlander, G. W. (2015). Managing Human Resources. Cengage Learning.

Sutton, A. (2014). Work Psychology in Action. Palgrave Macmillan.

Synnot, B. (2014). Change Management An Introductory Overview. Bill Synnot.

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colonization in Africa

Name:

Instructors name:

Subject:

Date:  

Essay

            The real colonization process in the America was begun in the late 15th century and early 16th century. The first group of the people was Spanish and then almost twenty groups from the Europe were involved to make settlement and started to make their dominancy while using the maximum control of the central system through animals and people in many areas of the America. The term in Europeans perspective was related as the new world for the Europeans when the Columbus was finding the way or route for the trading with another region of the world. The group from the Europe started not only the exploration in the world to make progress but also did the colonization in the America. The native people were greatly affected by the dominancy of the colonizers of Europeans in the America followed by some other colonies (Porter). The effect of the colonizers on the native people of the Americas and Africa, was that it hurt the sovereignty, economic, social and political aspects of the native people of Americas and Africa.

            The colonization in Africa was started in late 19th and early 20th century. The European was the group, which dominated the native Africans on showing the aggression in their actions and thinking, invaded the military proceedings and by putting the huge diplomatic burden on the shoulder of the societies in the regions of the Africa. However, the native people made a great struggle to stop the process of the colonization, which was an alarming indicator preventing them to live peacefully (O’Brien).

            The treatment of colonizers’ helped control of the local resources. In the middle of the 1600s, the Spanish colony had the claim of crown while occupying the huge space of western, central and North America. After that many dominant groups of the Europe, these groups maintained their areas for the purpose of the hunting and land for the agriculture. They have also the used the cultural factor to treat the Native Americans in attaining the rights of the intellectual property. The term of the intellectual property was very new to the Native Americans. However, the Europeans used the resources of cultural patterns as well to make the possessions in the intellectual property (Meyer). The local people were started to deprive from their heritage assets and the Europeans were the dominating force between the two parties. The political and social tensions were also created by the groups or tribes of Europe by changing the strategy of the alliance between the many colonies of the different states. Especially in the times of the war, the European managed the complete control in the political and social matters by using the tools of the violation of the ethical code of conducts and the extreme disruption in the social manners in that period. “In the friar’s determination to succeed in their work, it seems they acted contrary to lessons of love taught by their savior, Jesus Christ” (Porter 221).

            The treatment in the Africa by the colonizers of the European groups, were made those groups facilitated by the local resources. The Europeans used the extreme method to get the control in the economic resources, they capture the area in many regions of the Africa where they started own business practices. The resources were used in the form of human capital as the labor practices from the native African people, the land of the local people to do the businesses and trade purposes. The political dominant group was the colonizers who used the violent strategist to discard the local decision-making power and imposed their own style of the ruling in the regions of the Africa. The cultural practices were minimized by the cruelty in the behavior shown by the group of Europe ( Porter). 

            Few of the groups of the European colonizers were practicing the moral and accurate ethical practices in place where they made destination, which are the America and Africa. One of the groups of the colonizers among them was Portuguese, which were the Portuguese among those groups. This group was following the process of the colonization according to the right merits defined by the books written in the moral behaviors of the individuals. The moral practices that this group way following in the home country making few modifications in the new place where they have to settle make the same practices in the moral behavior practices (Enrique). For example, they have adopted the same legal rights, which were implemented in the dimensions of the America such as, which agriculture materials or tools must be required to follow the economic practices. “When Hacendado Felip Montano cut off the Indian water supply in the Pueblo of Santa Cruze in southern Chihuahua, the local inhabitants were forced to flee into the Mountains “and search for food like deer” (Meyer, 239). The social aspects were dealt in a way that how to give the respect in the core value, beliefs and all other practices that were the part of the social settings of the native America and Africa (Enrique)

            There is a great debate in the subject of the moral colonization practices, which could also be applied in the region of both America and Africa. There should not be any further concept of the ‘domination’ by the colonizers that affects the native people. Similarly, on the other hand, there should not be any more concept of the alien treatment to the colonizers when they entered into the country with the genuine intensions in the country (Porter). The proper sources of earnings must be provided to them; the employment opportunities must be placed for those colonizers. The quota must be enforced in the both the local and national political matters. The rational decision-making must be the need of the hour for making the ideal practices in the subject of the colonization by the non-inhabitants who try to become the responsible inhabitants in the specific country; they are trying to settle down. “We see no reason why the Indian should constitute an exception…. if the Indian cannot learn to forego such of habits as are peculiar to savage life, and such general policy of our government, then he cannot, beyond a limited period exist among us, either as a nation or as an individual” (O’Brien 71).  This model of the ethical and moral practices must apply in the perspective of every colonization practices for both the native and colonizers in the region, especially to the American and African viewpoint.

            The political and social processes were also dealt by the group or tribe in very ethical way. This group of the Europe does not involve in the process of changing the strategy of the alliance between the many colonies of the different states. Especially in the times of the war, this group managed the complete control in the political and social matters by using the tools of not violating the ethical code of conducts and not making extreme disruption in the social manners in that period (O’Brien).

            In the end, we have concluded that the real colonization process in the America was begun early 16th century and the colonization in Africa was started in late 19th century. European was the group, which dominated the native Africans and Americans on showing the treatment inhibit or facilitate control of the local resources, these groups maintained their areas for the purpose of the hunting and land for the agriculture.

Portuguese among those groups, among the group of colonizers’ conduct was the most moral. The moral practices that this group way following in the home country making few modifications in the new place where they have to settle make the same practices in the moral behavior practices. The legal rights, which the economic practices in giving respect in the core value, beliefs and all other practices that were the part of the social settings of the native America and Africa.

The rational decision-making must be the need of the hour for making the ideal practices in the subject of the colonization by the non-inhabitants who try to become the responsible inhabitants in the specific country; they are trying to settle down.

Work Cited

Enrique, David. Environmental Injustices, Political Struggles: Race, Class, and the Environmen. Duke University Press, 1998.

Meyer, Philipp. The Son. Simon and Schuster, 2013.

O’Brien, Sharon. American Indian Tribal Governments. University of Oklahoma Press, 1993.

R. Porter, Jr., Charles. Spanish Water, Anglo Water: Early Development in San Antonio. Texas A&M University Press, 2009.

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the projected rate of increase in enrollment at a new college is estimated by

The projected rate of increase in enrollment at a new college is estimated by dE/dt = 6,000(t+1)^-3/2 where E(t) is the projected enrollment in t years. If the enrollment is 3,000 now (t=0), find the projected enrollment 15 years from now.

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asked by Jess
Nov 21, 2013
dE/dt = 6,000(t+1)^-3/2
E(t) = -12000(t+1)^-1/2 + c
3000 = -12000+c
c = 15000

E(t) = 15000 – 12000/√(t+1)
E(15) = 15000 – 12000/4 = 12000

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posted by Steve
Nov 21, 2013

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demand is said to be ___________ when the quantity demanded is very responsive to changes in price.

CHAPTER 6 Supply, Demand, and Government Policies

Economists have two roles. As scientists, they develop and test theories to explain the world around them. As policy advisers, they use their theories to help change the world for the better. The focus of the preceding two chapters has been scientific. We have seen how supply and demand determine the price of a good and the quantity of the good sold. We have also seen how various events shift supply and demand and thereby change the equilibrium price and quantity. And we have developed the concept of elasticity to gauge the size of these changes.

   This chapter offers our first look at policy. Here we analyze various types of government policy using only the tools of supply and demand. As you will see, the analysis yields some surprising insights. Policies often have effects that their architects did not intend or anticipate.

   We begin by considering policies that directly control prices. For example, rent-control laws dictate a maximum rent that landlords may charge tenants. Minimum-wage laws dictate the lowest wage that firms may pay workers. Price controls are usually enacted when policymakers believe that the market price of a good or service is unfair to buyers or sellers. Yet, as we will see, these policies can generate inequities of their own.

   After discussing price controls, we consider the impact of taxes. Policymakers use taxes to raise revenue for public purposes and to influence market outcomes. Although the prevalence of taxes in our economy is obvious, their effects are not. For example, when the government levies a tax on the amount that firms pay their workers, do the firms or the workers bear the burden of the tax? The answer is not at all clear—until we apply the powerful tools of supply and demand.

6-1 Controls on Prices

To see how price controls affect market outcomes, let’s look once again at the market for ice cream. As we saw in  Chapter 4 , if ice cream is sold in a competitive market free of government regulation, the price of ice cream adjusts to balance supply and demand: At the equilibrium price, the quantity of ice cream that buyers want to buy exactly equals the quantity that sellers want to sell. To be concrete, let’s suppose that the equilibrium price is $3 per cone.

   Some people may not be happy with the outcome of this free-market process. The American Association of Ice-Cream Eaters complains that the $3 price is too high for everyone to enjoy a cone a day (their recommended daily allowance). Meanwhile, the National Organization of Ice-Cream Makers complains that the $3 price—the result of “cutthroat competition”—is too low and is depressing the incomes of its members. Each of these groups lobbies the government to pass laws that alter the market outcome by directly controlling the price of an ice-cream cone.

   Because buyers of any good always want a lower price while sellers want a higher price, the interests of the two groups conflict. If the Ice-Cream Eaters are successful in their lobbying, the government imposes a legal maximum on the price at which ice-cream cones can be sold. Because the price is not allowed to rise above this level, the legislated maximum is called a  price ceiling . By contrast, if the Ice-Cream Makers are successful, the government imposes a legal minimum on the price. Because the price cannot fall below this level, the legislated minimum is called a  price floor . Let us consider the effects of these policies in turn.

price ceiling

a legal maximum on the price at which a good can be sold

price floor

a legal minimum on the price at which a good can be sold

6-1a How Price Ceilings Affect Market Outcomes

When the government, moved by the complaints and campaign contributions of the Ice-Cream Eaters, imposes a price ceiling on the market for ice cream, two outcomes are possible. In panel (a) of  Figure 1 , the government imposes a price ceiling of $4 per cone. In this case, because the price that balances supply and demand ($3) is below the ceiling, the price ceiling is not binding. Market forces naturally move the economy to the equilibrium, and the price ceiling has no effect on the price or the quantity sold.

   Panel (b) of  Figure 1  shows the other, more interesting, possibility. In this case, the government imposes a price ceiling of $2 per cone. Because the equilibrium price of $3 is above the price ceiling, the ceiling is a binding constraint on the market. The forces of supply and demand tend to move the price toward the equilibrium price, but when the market price hits the ceiling, it cannot, by law, rise any further. Thus, the market price equals the price ceiling. At this price, the quantityof ice cream demanded (125 cones in  Figure 1 ) exceeds the quantity supplied (75 cones). There is a shortage: 50 people who want to buy ice cream at the going price are unable to do so.

FIGURE 1 A Market with a Price Ceiling

In panel (a), the government imposes a price ceiling of $4. Because the price ceiling is above the equilibrium price of $3, the price ceiling has no effect, and the market can reach the equilibrium of supply and demand. In this equilibrium, quantity supplied and quantity demanded both equal 100 cones. In panel (b), the government imposes a price ceiling of $2. Because the price ceiling is below the equilibrium price of $3, the market price equals $2. At this price, 125 cones are demanded and only 75 are supplied, so there is a shortage of 50 cones.

   In response to this shortage, some mechanism for rationing ice cream will naturally develop. The mechanism could be long lines: Buyers who are willing to arrive early and wait in line get a cone, but those unwilling to wait do not. Alternatively, sellers could ration ice-cream cones according to their own personal biases, selling them only to friends, relatives, or members of their own racial or ethnic group. Notice that even though the price ceiling was motivated by a desire to help buyers of ice cream, not all buyers benefit from the policy. Some buyers do get to pay a lower price, although they may have to wait in line to do so, but other buyers cannot get any ice cream at all.

   This example in the market for ice cream shows a general result: When the government imposes a binding price ceiling on a competitive market, a shortage of the good arises, and sellers must ration the scarce goods among the large number of potential buyers. The rationing mechanisms that develop under price ceilings are rarely desirable. Long lines are inefficient because they waste buyers’ time. Discrimination according to seller bias is both inefficient (because the good does not necessarily go to the buyer who values it most highly) and potentially unfair. By contrast, the rationing mechanism in a free, competitive market is both efficient and impersonal. When the market for ice cream reaches its equilibrium, anyone who wants to pay the market price can get a cone. Free markets ration goods with prices.

case study: Lines at the Gas Pump

As we discussed in  Chapter 5 , in 1973 the Organization of Petroleum Exporting Countries (OPEC) raised the price of crude oil in world oil markets. Because crude oil is the major input used to make gasoline, the higher oil prices reduced the supply of gasoline. Long lines at gas stations became commonplace, and motorists often had to wait for hours to buy only a few gallons of gas.

   What was responsible for the long gas lines? Most people blame OPEC. Surely, if OPEC had not raised the price of crude oil, the shortage of gasoline would not have occurred. Yet economists blame U.S. government regulations that limited the price oil companies could charge for gasoline.

    Figure 2  shows what happened. As shown in panel (a), before OPEC raised the price of crude oil, the equilibrium price of gasoline, P1, was below the price ceiling. The price regulation, therefore, had no effect. When the price of crude oil rose, however, the situation changed. The increase in the price of crude oil raised the cost of producing gasoline, and this reduced the supply of gasoline. As panel (b) shows, the supply curve shifted to the left from S1 to S2. In an unregulated market, this shift in supply would have raised the equilibrium price of gasoline from P1 to P2, and no shortage would have resulted. Instead, the price ceiling prevented the price from rising to the equilibrium level. At the price ceiling, producers were willing to sell QS, and consumers were willing to buy QD. Thus, the shift in supply caused a severe shortage at the regulated price.

FIGURE 2 The Market for Gasoline with a Price Ceiling

Panel (a) shows the gasoline market when the price ceiling is not binding because the equilibrium price, P1, is below the ceiling. Panel (b) shows the gasoline market after an increase in the price of crude oil (an input into making gasoline) shifts the supply curve to the left from S1 to S2. In an unregulated market, the price would have risen from P1 to P2. The price ceiling, however, prevents this from happening. At the binding price ceiling, consumers are willing to buy QD, but producers of gasoline are willing to sell only QS. The difference between quantity demanded and quantity supplied, QDQS, measures the gasoline shortage.

   Eventually, the laws regulating the price of gasoline were repealed. Lawmakers came to understand that they were partly responsible for the many hours Americans lost waiting in line to buy gasoline. Today, when the price of crude oil changes, the price of gasoline can adjust to bring supply and demand into equilibrium.

case study: Rent Control in the Short Run and the Long Run

One common example of a price ceiling is rent control. In many cities, the local government places a ceiling on rents that landlords may charge their tenants. The goal of this policy is to help the poor by making housing more affordable. Economists often criticize rent control, arguing that it is a highly inefficient way to help the poor raise their standard of living. One economist called rent control “the best way to destroy a city, other than bombing.”

   The adverse effects of rent control are less apparent to the general population because these effects occur over many years. In the short run, landlords have a fixed number of apartments to rent, and they cannot adjust this number quickly as market conditions change. Moreover, the number of people searching for housing in a city may not be highly responsive to rents in the short run because people take time to adjust their housing arrangements. Therefore, the short-run supply and demand for housing are relatively inelastic.

   Panel (a) of  Figure 3  shows the short-run effects of rent control on the housing market. As with any binding price ceiling, rent control causes a shortage. Yet because supply and demand are inelastic in the short run, the initial shortage caused by rent control is small. The primary effect in the short run is to reduce rents.

FIGURE 3 Rent Control in the Short Run and in the Long Run

Panel (a) shows the short-run effects of rent control: Because the supply and demand curves for apartments are relatively inelastic, the price ceiling imposed by a rent-control law causes only a small shortage of housing. Panel (b) shows the long-run effects of rent control: Because the supply and demand curves for apartments are more elastic, rent control causes a large shortage.

   The long-run story is very different because the buyers and sellers of rental housing respond more to market conditions as time passes. On the supply side, landlords respond to low rents by not building new apartments and by failing to maintain existing ones. On the demand side, low rents encourage people to find their own apartments (rather than living with their parents or sharing apartments with roommates) and induce more people to move into a city. Therefore, both supply and demand are more elastic in the long run.

   Panel (b) of  Figure 3  illustrates the housing market in the long run. When rent control depresses rents below the equilibrium level, the quantity of apartments supplied falls substantially, and the quantity of apartments demanded rises substantially. The result is a large shortage of housing.

   In cities with rent control, landlords use various mechanisms to ration housing. Some landlords keep long waiting lists. Others give a preference to tenants without children. Still others discriminate on the basis of race. Sometimes apartments are allocated to those willing to offer under-the-table payments to building superintendents. In essence, these bribes bring the total price of an apartment closer to the equilibrium price.

   To understand fully the effects of rent control, we have to remember one of the Ten Principles of Economics from  Chapter 1 : People respond to incentives. In free markets, landlords try to keep their buildings clean and safe because desirable apartments command higher prices. By contrast, when rent control creates shortages and waiting lists, landlords lose their incentive to respond to tenants’ concerns. Why should a landlord spend money to maintain and improve the property when people are waiting to get in as it is? In the end, tenants get lower rents, but they also get lower-quality housing.

   Policymakers often react to the effects of rent control by imposing additional regulations. For example, various laws make racial discrimination in housing illegal and require landlords to provide minimally adequate living conditions. These laws, however, are difficult and costly to enforce. By contrast, when rent control is eliminated and a market for housing is regulated by the forces of competition, such laws are less necessary. In a free market, the price of housing adjusts to eliminate the shortages that give rise to undesirable landlord behavior.

6-1b How Price Floors Affect Market Outcomes

To examine the effects of another kind of government price control, let’s return to the market for ice cream. Imagine now that the government is persuaded by the pleas of the National Organization of Ice-Cream Makers whose members feel the $3 equilibrium price is too low. In this case, the government might institute a price floor. Price floors, like price ceilings, are an attempt by the government to maintain prices at other than equilibrium levels. Whereas a price ceiling places a legal maximum on prices, a price floor places a legal minimum.

   When the government imposes a price floor on the ice-cream market, two outcomes are possible. If the government imposes a price floor of $2 per cone when the equilibrium price is $3, we obtain the outcome in panel (a) of  Figure 4 . In this case, because the equilibrium price is above the floor, the price floor is not binding. Market forces naturally move the economy to the equilibrium, and the price floor has no effect.

   Panel (b) of  Figure 4  shows what happens when the government imposes a price floor of $4 per cone. In this case, because the equilibrium price of $3 is below the floor, the price floor is a binding constraint on the market. The forces of supply and demand tend to move the price toward the equilibrium price, but when the market price hits the floor, it can fall no further. The market price equals the price floor. At this floor, the quantity of ice cream supplied (120 cones) exceeds the quantity demanded (80 cones). Some people who want to sell ice cream at the going price are unable to. Thus, a binding price floor causes a surplus.

FIGURE 4 A Market with a Price Floor

In panel (a), the government imposes a price floor of $2. Because this is below the equilibrium price of $3, the price floor has no effect. The market price adjusts to balance supply and demand. At the equilibrium, quantity supplied and quantity demanded both equal 100 cones. In panel (b), the government imposes a price floor of $4, which is above the equilibrium price of $3. Therefore, the market price equals $4. Because 120 cones are supplied at this price and only 80 are demanded, there is a surplus of 40 cones.

   Just as the shortages resulting from price ceilings can lead to undesirable rationing mechanisms, so can the surpluses resulting from price floors. The sellers who appeal to the personal biases of the buyers, perhaps due to racial or familial ties, may be better able to sell their goods than those who do not. By contrast, in a free market, the price serves as the rationing mechanism, and sellers can sell all they want at the equilibrium price.

case study: The Minimum Wage

An important example of a price floor is the minimum wage. Minimum- wage laws dictate the lowest price for labor that any employer may pay. The U.S. Congress first instituted a minimum wage with the Fair Labor Standards Act of 1938 to ensure workers a minimally adequate standard of living. In 2012, the minimum wage according to federal law was $7.25 per hour. (Some states mandate minimum wages above the federal level.) Most European nations have minimum-wage laws as well, sometimes significantly higher than in the United States. For example, average income in France is 27 percent lower than it is in the United States, but the French minimum wage is 9.40 euros per hour, which is about $12 per hour.

   To examine the effects of a minimum wage, we must consider the market for labor. Panel (a) of Figure 5  shows the labor market, which, like all markets, is subject to the forces of supply and demand. Workers determine the supply of labor, and firms determine the demand. If the government doesn’t intervene, the wage normally adjusts to balance labor supply and labor demand.

   Panel (b) of  Figure 5  shows the labor market with a minimum wage. If the minimum wage is above the equilibrium level, as it is here, the quantity of labor supplied exceeds the quantity demanded. The result is unemployment. Thus, the minimum wage raises the incomes of those workers who have jobs, but it lowers the incomes of workers who cannot find jobs.

   To fully understand the minimum wage, keep in mind that the economy contains not a single labor market but many labor markets for different types of workers. The impact of the minimum wage depends on the skill and experience of the worker. Highly skilled and experienced workers are not affected because their equilibrium wages are well above the minimum. For these workers, the minimum wage is not binding.

   The minimum wage has its greatest impact on the market for teenage labor. The equilibrium wages of teenagers are low because teenagers are among the least skilled and least experienced members of the labor force. In addition, teenagers are often willing to accept a lower wage in exchange for on-the-job training. (Some teenagers are willing to work as “interns” for no pay at all. Because internships pay nothing, however, the minimum wage does not apply to them. If it did, these jobs might not exist.) As a result, the minimum wage is binding more often for teenagers than for other members of the labor force.

FIGURE 5 How the Minimum Wage Affects the Labor Market

Panel (a) shows a labor market in which the wage adjusts to balance labor supply and labor demand. Panel (b) shows the impact of a binding minimum wage. Because the minimum wage is a price floor, it causes a surplus: The quantity of labor supplied exceeds the quantity demanded. The result is unemployment.

   Many economists have studied how minimum-wage laws affect the teenage labor market. These researchers compare the changes in the minimum wage over time with the changes in teenage employment. Although there is some debate about how much the minimum wage affects employment, the typical study finds that a 10 percent increase in the minimum wage depresses teenage employment between 1 and 3 percent. In interpreting this estimate, note that a 10 percent increase in the minimum wage does not raise the average wage of teenagers by 10 percent. A change in the law does not directly affect those teenagers who are already paid well above the minimum, and enforcement of minimum-wage laws is not perfect. Thus, the estimated drop in employment of 1 to 3 percent is significant.

   In addition to altering the quantity of labor demanded, the minimum wage alters the quantity supplied. Because the minimum wage raises the wage that teenagers can earn, it increases the number of teenagers who choose to look for jobs. Studies have found that a higher minimum wage influences which teenagers are employed. When the minimum wage rises, some teenagers who are still attending high school choose to drop out and take jobs. These new dropouts displace other teenagers who had already dropped out of school and who now become unemployed.

   The minimum wage is a frequent topic of debate. Economists are about evenly divided on the issue. In a 2006 survey of Ph.D. economists, 47 percent favored eliminating the minimum wage, while 14 percent would maintain it at its current level and 38 percent would increase it.

   Advocates of the minimum wage view the policy as one way to raise the income of the working poor. They correctly point out that workers who earn the minimum wage can afford only a meager standard of living. In 2012, for instance, when the minimum wage was $7.25 per hour, two adults working 40 hours a week for every week of the year at minimum-wage jobs had a total annual income of only $30,160, which was less than two-thirds of the median family income in the United States. Many advocates of the minimum wage admit that it has some adverse effects, including unemployment, but they believe that these effects are small and that, all things considered, a higher minimum wage makes the poor better off.

   Opponents of the minimum wage contend that it is not the best way to combat poverty. They note that a high minimum wage causes unemployment, encourages teenagers to drop out of school, and prevents some unskilled workers from getting the on-the-job training they need. Moreover, opponents of the minimum wage point out that it is a poorly targeted policy. Not all minimum-wage workers are heads of households trying to help their families escape poverty. In fact, fewer than a third of minimum-wage earners are in families with incomes below the poverty line. Many are teenagers from middle-class homes working at part-time jobs for extra spending money.

6-1c Evaluating Price Controls

One of the Ten Principles of Economics discussed in  Chapter 1  is that markets are usually a good way to organize economic activity. This principle explains why economists usually oppose price ceilings and price floors. To economists, prices are not the outcome of some haphazard process. Prices, they contend, are the result of the millions of business and consumer decisions that lie behind the supply and demand curves. Prices have the crucial job of balancing supply and demand and, thereby, coordinating economic activity. When policymakers set prices by legal decree, they obscure the signals that normally guide the allocation of society’s resources.

IN THE NEWS: Venezuela versus the Market

This is what happens when political leaders replace market prices with their own.

With Venezuelan Food Shortages, Some Blame Price Controls

By William Neuman

CARACAS , Venezuela — By 6:30 a.m., a full hour and a half before the store would open, about two dozen people were already in line. They waited patiently, not for the latest iPhone, but for something far more basic: groceries.

   “Whatever I can get,” said Katherine Huga, 23, a mother of two, describing her shopping list. She gave a shrug of resignation. “You buy what they have.”

   Venezuela is one of the world’s top oil producers at a time of soaring energy prices, yet shortages of staples like milk, meat and toilet paper are a chronic part of life here, often turning grocery shopping into a hit or miss proposition.

   Some residents arrange their calendars around the once-a-week deliveries made to government-subsidized stores like this one, lining up before dawn to buy a single frozen chicken before the stock runs out. Or a couple of bags of flour. Or a bottle of cooking oil.

   The shortages affect both the poor and the well-off, in surprising ways. A supermarket in the upscale La Castellana neighborhood recently had plenty of chicken and cheese—even quail eggs—but not a single roll of toilet paper. Only a few bags of coffee remained on a bottom shelf.

   Asked where a shopper could get milk on a day when that, too, was out of stock, a manager said with sarcasm, “At Chávez’s house.”

   At the heart of the debate is President Hugo Chávez’s socialist-inspired government, which imposes strict price controls that are intended to make a range of foods and other goods more affordable for the poor. They are often the very products that are the hardest to find.

   “Venezuela is too rich a country to have this,” Nery Reyes, 55, a restaurant worker, said outside a government-subsidized store in the working-class Santa Rosalía neighborhood. “I’m wasting my day here standing in line to buy one chicken and some rice.”

   Venezuela was long one of the most prosperous countries in the region, with sophisticated manufacturing, vibrant agriculture and strong businesses, making it hard for many residents to accept such widespread scarcities. But amid the prosperity, the gap between rich and poor was extreme, a problem that Mr. Chávez and his ministers say they are trying to eliminate.

   They blame unfettered capitalism for the country’s economic ills and argue that controls are needed to keep prices in check in a country where inflation rose to 27.6 percent last year, one of the highest rates in the world. They say companies cause shortages on purpose, holding products off the market to push up prices. This month, the government required price cuts on fruit juice, toothpaste, disposable diapers and more than a dozen other products.

   “We are not asking them to lose money, just that they make money in a rational way, that they don’t rob the people,” Mr. Chávez said recently.

   But many economists call it a classic case of a government causing a problem rather than solving it. Prices are set so low, they say, that companies and producers cannot make a profit. So farmers grow less food, manufacturers cut back production and retailers stock less inventory. Moreover, some of the shortages are in industries, like dairy and coffee, where the government has seized private companies and is now running them, saying it is in the national interest.

   In January, according to a scarcity index compiled by the Central Bank of Venezuela, the difficulty of finding basic goods on store shelves was at its worst level since 2008. While that measure has eased considerably, many products can still be hard to come by.

   Datanálisis, a polling firm that regularly tracks scarcities, said that powdered milk, a staple here, could not be found in 42 percent of the stores its researchers visited in early March. Liquid milk can be even harder to find.

   Other products in short supply last month, according to Datanálisis, included beef, chicken, vegetable oil and sugar. The polling firm also says that the problem is most extreme in the government-subsidized stores that were created to provide affordable food to the poor….

   Francisco Rodríguez, an economist with Bank of America Merrill Lynch who studies the Venezuelan economy, said the government might score some political points with the new round of price controls. But over time, he argued, they will spell trouble for the economy.

   “In the medium to long term, this is going to be a disaster,” Mr. Rodriguez said.

   The price controls also mean that products missing from store shelves usually show up on the black market at much higher prices, a source of outrage for many. For government supporters, that is proof of speculation. Others say it is the consequence of a misguided policy….

   If there is one product that Venezuela should be able to produce in abundance it is coffee, a major crop here for centuries. Until 2009, Venezuela was a coffee exporter, but it began importing large amounts of it three years ago to make up for a decline in production.

   Farmers and coffee roasters say the problem is simple: retail price controls keep prices close to or below what it costs farmers to grow and harvest the coffee. As a result, many do not invest in new plantings or fertilizer, or they cut back on the amount of land used to grow coffee. Making matters worse, the recent harvest was poor in many areas.

   A group representing small- to medium-size roasters said last month that there was no domestic coffee left on the wholesale market—the earliest time of year that industry leaders could remember such supplies running out. The group announced a deal with the government to buy imported beans to keep coffee on store shelves.

   Similar problems have played out with other agricultural products under price controls, like lags in production and rising imports for beef, milk and corn.

   Waiting in line to buy chicken and other staples, Jenny Montero, 30, recalled how she could not find cooking oil last fall and had to switch from the fried food she prefers to soups and stews.

   “It was good for me,” she said drily, pushing her 14-month-old daughter in a stroller. “I lost several pounds.”

Source: New York Times, April 20, 2012.

   Another one of the Ten Principles of Economics is that governments can sometimes improve market outcomes. Indeed, policymakers are led to control prices because they view the market’s outcome as unfair. Price controls are often aimed at helping the poor. For instance, rent-control laws try to make housing affordable for everyone, and minimum-wage laws try to help people escape poverty.

   Yet price controls often hurt those they are trying to help. Rent control may keep rents low, but it also discourages landlords from maintaining their buildings and makes housing hard to find. Minimum-wage laws may raise the incomes of some workers, but they also cause other workers to be unemployed.

   Helping those in need can be accomplished in ways other than controlling prices. For instance, the government can make housing more affordable by paying a fraction of the rent for poor families. Unlike rent control, such rent subsidies do not reduce the quantity of housing supplied and, therefore, do not lead to housing shortages. Similarly, wage subsidies raise the living standards of the working poor without discouraging firms from hiring them. An example of a wage subsidy is the earned income tax credit, a government program that supplements the incomes of low-wage workers.

   Although these alternative policies are often better than price controls, they are not perfect. Rent and wage subsidies cost the government money and, therefore, require higher taxes. As we see in the next section, taxation has costs of its own.

Quick Quiz Define price ceiling and price floor and give an example of each. Which leads to a shortage? Which leads to a surplus? Why?

6-2 Taxes

All governments—from the federal government in Washington, D.C., to the local governments in small towns—use taxes to raise revenue for public projects, such as roads, schools, and national defense. Because taxes are such an important policy instrument, and because they affect our lives in many ways, we return to the study of taxes several times throughout this book. In this section, we begin our study of how taxes affect the economy.

   To set the stage for our analysis, imagine that a local government decides to hold an annual ice-cream celebration—with a parade, fireworks, and speeches by town officials. To raise revenue to pay for the event, the town decides to place a $0.50 tax on the sale of ice-cream cones. When the plan is announced, our two lobbying groups swing into action. The American Association of Ice-Cream Eaters claims that consumers of ice cream are having trouble making ends meet, and it argues that sellers of ice cream should pay the tax. The National Organization of Ice-Cream Makers claims that its members are struggling to survive in a competitive market, and it argues that buyersof ice cream should pay the tax. The town mayor, hoping to reach a compromise, suggests that half the tax be paid by the buyers and half be paid by the sellers.

   To analyze these proposals, we need to address a simple but subtle question: When the government levies a tax on a good, who actually bears the burden of the tax? The people buying the good? The people selling the good? Or if buyers and sellers share the tax burden, what determines how the burden is divided? Can the government simply legislate the division of the burden, as the mayor is suggesting, or is the division determined by more fundamental market forces? The term tax incidence  refers to how the burden of a tax is distributed among the various people who make up the economy. As we will see, some surprising lessons about tax incidence can be learned by applying the tools of supply and demand.

tax incidence

the manner in which the burden of a tax is shared among participants in a market

6-2a How Taxes on Sellers Affect Market Outcomes

We begin by considering a tax levied on sellers of a good. Suppose the local government passes a law requiring sellers of ice-cream cones to send $0.50 to the government for each cone they sell. How does this law affect the buyers and sellers of ice cream? To answer this question, we can follow the three steps in  Chapter 4  for analyzing supply and demand: (1) We decide whether the law affects the supply curve or demand curve. (2) We decide which way the curve shifts. (3) We examine how the shift affects the equilibrium price and quantity.

Step One The immediate impact of the tax is on the sellers of ice cream. Because the tax is not levied on buyers, the quantity of ice cream demanded at any given price is the same; thus, the demand curve does not change. By contrast, the tax on sellers makes the ice-cream business less profitable at any given price, so it shifts the supply curve.

Step Two Because the tax on sellers raises the cost of producing and selling ice cream, it reduces the quantity supplied at every price. The supply curve shifts to the left (or, equivalently, upward).

   In addition to determining the direction in which the supply curve moves, we can also be precise about the size of the shift. For any market price of ice cream, the effective price to sellers—the amount they get to keep after paying the tax—is $0.50 lower. For example, if the market price of a cone happened to be $2.00, the effective price received by sellers would be $1.50. Whatever the market price, sellers will supply a quantity of ice cream as if the price were $0.50 lower than it is. Put differently, to induce sellers to supply any given quantity, the market price must now be $0.50 higher to compensate for the effect of the tax. Thus, as shown in  Figure 6 , the supply curve shiftsupward from S1 to S2 by the exact size of the tax ($0.50).

FIGURE 6 A Tax on Sellers

When a tax of $0.50 is levied on sellers, the supply curve shifts up by $0.50 from S1 to S2. The equilibrium quantity falls from 100 to 90 cones. The price that buyers pay rises from $3.00 to $3.30. The price that sellers receive (after paying the tax) falls from $3.00 to $2.80. Even though the tax is levied on sellers, buyers and sellers share the burden of the tax.

Step Three Having determined how the supply curve shifts, we can now compare the initial and the new equilibriums.  Figure 6  shows that the equilibrium price of ice cream rises from $3.00 to $3.30, and the equilibrium quantity falls from 100 to 90 cones. Because sellers sell less and buyers buy less in the new equilibrium, the tax reduces the size of the ice-cream market.

Implications We can now return to the question of tax incidence: Who pays the tax? Although sellers send the entire tax to the government, buyers and sellers share the burden. Because the market price rises from $3.00 to $3.30 when the tax is introduced, buyers pay $0.30 more for each ice-cream cone than they did without the tax. Thus, the tax makes buyers worse off. Sellers get a higher price ($3.30) from buyers than they did previously, but what they get to keep after paying the tax is only $2.80 ($3.30 − $0.50 = $2.80), compared with $3.00 before the tax was implemented. Thus, the tax also makes sellers worse off.

   To sum up, this analysis yields two lessons:

· • Taxes discourage market activity. When a good is taxed, the quantity of the good sold is smaller in the new equilibrium.

· • Buyers and sellers share the burden of taxes. In the new equilibrium, buyers pay more for the good, and sellers receive less.

6-2b How Taxes on Buyers Affect Market Outcomes

Now consider a tax levied on buyers of a good. Suppose that our local government passes a law requiring buyers of ice-cream cones to send $0.50 to the government for each ice-cream cone they buy. What are the effects of this law? Again, we apply our three steps.

Step One The initial impact of the tax is on the demand for ice cream. The supply curve is not affected because, for any given price of ice cream, sellers have the same incentive to provide ice cream to the market. By contrast, buyers now have to pay a tax to the government (as well as the price to the sellers) whenever they buy ice cream. Thus, the tax shifts the demand curve for ice cream.

Step Two We next determine the direction of the shift. Because the tax on buyers makes buying ice cream less attractive, buyers demand a smaller quantity of ice cream at every price. As a result, the demand curve shifts to the left (or, equivalently, downward), as shown in  Figure 7 .

   Once again, we can be precise about the size of the shift. Because of the $0.50 tax levied on buyers, the effective price to buyers is now $0.50 higher than the market price (whatever the market price happens to be). For example, if the market price of a cone happened to be $2.00, the effective price to buyers would be $2.50. Because buyers look at their total cost including the tax, they demand a quantity of ice cream as if the market price were $0.50 higher than it actually is. In other words, to induce buyers to demand any given quantity, the market price must now be $0.50 lower to make up for the effect of the tax. Thus, the tax shifts the demand curve downward from D1to D2 by the exact size of the tax ($0.50).

Step Three Having determined how the demand curve shifts, we can now see the effect of the tax by comparing the initial equilibrium and the new equilibrium. You can see in  Figure 7  that the equilibrium price of ice cream falls from $3.00 to $2.80, and the equilibrium quantity falls from 100 to 90 cones. Once again, the tax on ice cream reduces the size of the ice-cream market. And once again, buyers and sellers share the burden of the tax. Sellers get a lower price for their product; buyers pay a lower market price to sellers than they did previously, but the effective price (including the tax buyers have to pay) rises from $3.00 to $3.30.

FIGURE 7 A Tax on Buyers

When a tax of $0.50 is levied on buyers, the demand curve shifts down by $0.50 from D1 to D2. The equilibrium quantity falls from 100 to 90 cones. The price that sellers receive falls from $3.00 to $2.80. The price that buyers pay (including the tax) rises from $3.00 to $3.30. Even though the tax is levied on buyers, buyers and sellers share the burden of the tax.

Implications If you compare  Figures 6  and  7 , you will notice a surprising conclusion: Taxes levied on sellers and taxes levied on buyers are equivalent. In both cases, the tax places a wedge between the price that buyers pay and the price that sellers receive. The wedge between the buyers’ price and the sellers’ price is the same, regardless of whether the tax is levied on buyers or sellers. In either case, the wedge shifts the relative position of the supply and demand curves. In the new equilibrium, buyers and sellers share the burden of the tax. The only difference between a tax levied on sellers and a tax levied on buyers is who sends the money to the government.

   The equivalence of these two taxes is easy to understand if we imagine that the government collects the $0.50 ice-cream tax in a bowl on the counter of each ice-cream store. When the government levies the tax on sellers, the seller is required to place $0.50 in the bowl after the sale of each cone. When the government levies the tax on buyers, the buyer is required to place $0.50 in the bowl every time a cone is bought. Whether the $0.50 goes directly from the buyer’s pocket into the bowl, or indirectly from the buyer’s pocket into the seller’s hand and then into the bowl, does not matter. Once the market reaches its new equilibrium, buyers and sellers share the burden, regardless of how the tax is levied.

case study: Can Congress Distribute the Burden of a Payroll Tax?

If you have ever received a paycheck, you probably noticed that taxes were deducted from the amount you earned. One of these taxes is called FICA, an acronym for the Federal Insurance Contributions Act. The federal government uses the revenue from the FICA tax to pay for Social Security and Medicare, the income support and healthcare programs for the elderly. FICA is an example of a payroll tax, which is a tax on the wages that firms pay their workers. In 2013, the total FICA tax for the typical worker was 15.3 percent of earnings.

   Who do you think bears the burden of this payroll tax—firms or workers? When Congress passed this legislation, it tried to mandate a division of the tax burden. According to the law, half of the tax is paid by firms, and half is paid by workers. That is, half of the tax is paid out of firms’ revenues, and half is deducted from workers’ paychecks. The amount that shows up as a deduction on your pay stub is the worker contribution.

   Our analysis of tax incidence, however, shows that lawmakers cannot so easily dictate the distribution of a tax burden. To illustrate, we can analyze a payroll tax as merely a tax on a good, where the good is labor and the price is the wage. The key feature of the payroll tax is that it places a wedge between the wage that firms pay and the wage that workers receive.  Figure 8  shows the outcome. When a payroll tax is enacted, the wage received by workers falls, and the wage paid by firms rises. In the end, workers and firms share the burden of the tax, much as the legislation requires. Yet this division of the tax burden between workers and firms has nothing to do with the legislated division: The division of the burden in  Figure 8  is not necessarily 50-50, and the same outcome would prevail if the law levied the entire tax on workers or if it levied the entire tax on firms.

   This example shows that the most basic lesson of tax incidence is often overlooked in public debate. Lawmakers can decide whether a tax comes from the buyer’s pocket or from the seller’s, but they cannot legislate the true burden of a tax. Rather, tax incidence depends on the forces of supply and demand.

FIGURE 8 A Payroll Tax

A payroll tax places a wedge between the wage that workers receive and the wage that firms pay. Comparing wages with and without the tax, you can see that workers and firms share the tax burden. This division of the tax burden between workers and firms does not depend on whether the government levies the tax on workers, levies the tax on firms, or divides the tax equally between the two groups.

6-2c Elasticity and Tax Incidence

When a good is taxed, buyers and sellers of the good share the burden of the tax. But how exactly is the tax burden divided? Only rarely will it be shared equally. To see how the burden is divided, consider the impact of taxation in the two markets in  Figure 9 . In both cases, the figure shows the initial demand curve, the initial supply curve, and a tax that drives a wedge between the amount paid by buyers and the amount received by sellers. (Not drawn in either panel of the figure is the new supply or demand curve. Which curve shifts depends on whether the tax is levied on buyers or sellers. As we have seen, this is irrelevant for the incidence of the tax.) The difference in the two panels is the relative elasticity of supply and demand.

   Panel (a) of  Figure 9  shows a tax in a market with very elastic supply and relatively inelastic demand. That is, sellers are very responsive to changes in the price of the good (so the supply curve is relatively flat), whereas buyers are not very responsive (so the demand curve is relatively steep). When a tax is imposed on a market with these elasticities, the price received by sellers does not fall much, so sellers bear only a small burden. By contrast, the price paid by buyers rises substantially, indicating that buyers bear most of the burden of the tax.

   Panel (b) of  Figure 9  shows a tax in a market with relatively inelastic supply and very elastic demand. In this case, sellers are not very responsive to changes in the price (so the supply curve is steeper), whereas buyers are very responsive (so the demand curve is flatter). The figure shows that when a tax is imposed, the price paid by buyers does not rise much, but the price received by sellers falls substantially. Thus, sellers bear most of the burden of the tax.

   The two panels of  Figure 9  show a general lesson about how the burden of a tax is divided: A tax burden falls more heavily on the side of the market that is less elastic. Why is this true? In essence, the elasticity measures the willingness of buyers or sellers to leave the market when conditions become unfavorable. A small elasticity of demand means that buyers do not have good alternatives to consuming this particular good. A small elasticity of supply means that sellers do not have good alternatives to producing this particular good. When the good is taxed, the side of the market with fewer good alternatives is less willing to leave the market and must, therefore, bear more of the burden of the tax.

FIGURE 9 How the Burden of a Tax Is Divided

In panel (a), the supply curve is elastic, and the demand curve is inelastic. In this case, the price received by sellers falls only slightly, while the price paid by buyers rises substantially. Thus, buyers bear most of the burden of the tax. In panel (b), the supply curve is inelastic, and the demand curve is elastic. In this case, the price received by sellers falls substantially, while the price paid by buyers rises only slightly. Thus, sellers bear most of the burden of the tax.

   We can apply this logic to the payroll tax discussed in the previous case study. Most labor economists believe that the supply of labor is much less elastic than the demand. This means that workers, rather than firms, bear most of the burden of the payroll tax. In other words, the distribution of the tax burden is far from the 50-50 split that lawmakers intended.

case study: Who Pays the Luxury Tax?

In 1990, Congress adopted a new luxury tax on items such as yachts, private airplanes, furs, jewelry, and expensive cars. The goal of the tax was to raise revenue from those who could most easily afford to pay. Because only the rich could afford to buy such extravagances, taxing luxuries seemed a logical way of taxing the rich.

   Yet, when the forces of supply and demand took over, the outcome was quite different from the one Congress intended. Consider, for example, the market for yachts. The demand for yachts is quite elastic. A millionaire can easily not buy a yacht; he can use the money to buy a bigger house, take a European vacation, or leave a larger bequest to his heirs. By contrast, the supply of yachts is relatively inelastic, at least in the short run. Yacht factories are not easily converted to alternative uses, and workers who build yachts are not eager to change careers in response to changing market conditions.

   Our analysis makes a clear prediction in this case. With elastic demand and inelastic supply, the burden of a tax falls largely on the suppliers. That is, a tax on yachts places a burden largely on the firms and workers who build yachts because they end up getting a significantly lower price for their product. The workers, however, are not wealthy. Thus, the burden of a luxury tax falls more on the middle class than on the rich.

   The mistaken assumptions about the incidence of the luxury tax quickly became apparent after the tax went into effect. Suppliers of luxuries made their congressional representatives well aware of the economic hardship they experienced, and Congress repealed most of the luxury tax in 1993.

“If this boat were any more expensive, we’d be playing golf.”

Quick Quiz In a supply-and-demand diagram, show how a tax on car buyers of $1,000 per car affects the quantity of cars sold and the price of cars. In another diagram, show how a tax on car sellers of $1,000 per car affects the quantity of cars sold and the price of cars. In both of your diagrams, show the change in the price paid by car buyers and the change in the price received by car sellers.

6-3 Conclusion

The economy is governed by two kinds of laws: the laws of supply and demand and the laws enacted by governments. In this chapter, we have begun to see how these laws interact. Price controls and taxes are common in various markets in the economy, and their effects are frequently debated in the press and among policymakers. Even a little bit of economic knowledge can go a long way toward understanding and evaluating these policies.

   In subsequent chapters, we analyze many government policies in greater detail. We examine the effects of taxation more fully and consider a broader range of policies than we considered here. Yet the basic lessons of this chapter will not change: When analyzing government policies, supply and demand are the first and most useful tools of analysis.

Summary

· • A price ceiling is a legal maximum on the price of a good or service. An example is rent control. If the price ceiling is below the equilibrium price, then the price ceiling is binding, and the quantity demanded exceeds the quantity supplied. Because of the resulting shortage, sellers must in some way ration the good or service among buyers.

· • A price floor is a legal minimum on the price of a good or service. An example is the minimum wage. If the price floor is above the equilibrium price, then the price floor is binding, and the quantity supplied exceeds the quantity demanded. Because of the resulting surplus, buyers’ demands for the good or service must in some way be rationed among sellers.

· • When the government levies a tax on a good, the equilibrium quantity of the good falls. That is, a tax on a market shrinks the size of the market.

· • A tax on a good places a wedge between the price paid by buyers and the price received by sellers. When the market moves to the new equilibrium, buyers pay more for the good and sellers receive less for it. In this sense, buyers and sellers share the tax burden. The incidence of a tax (that is, the division of the tax burden) does not depend on whether the tax is levied on buyers or sellers.

· • The incidence of a tax depends on the price elasticities of supply and demand. Most of the burden falls on the side of the market that is less elastic because that side of the market cannot respond as easily to the tax by changing the quantity bought or sold.

Key Concepts

price ceiling p. 112

price floor p. 112

tax incidence p. 122

Questions for Review

· 1. Give an example of a price ceiling and an example of a price floor.

· 2. Which causes a shortage of a good—a price ceiling or a price floor? Justify your answer with a graph.

· 3. What mechanisms allocate resources when the price of a good is not allowed to bring supply and demand into equilibrium?

· 4. Explain why economists usually oppose controls on prices.

· 5. Suppose the government removes a tax on buyers of a good and levies a tax of the same size on sellers of the good. How does this change in tax policy affect the price that buyers pay sellers for this good, the amount buyers are out of pocket (including any tax payments they make), the amount sellers receive (net of any tax payments they make), and the quantity of the good sold?

· 6. How does a tax on a good affect the price paid by buyers, the price received by sellers, and the quantity sold?

· 7. What determines how the burden of a tax is divided between buyers and sellers? Why?

Quick Check Multiple Choice

· 1. When the government imposes a binding price floor, it causes

· a. the supply curve to shift to the left.

· b. the demand curve to shift to the right.

· c. a shortage of the good to develop.

· d. a surplus of the good to develop.

· 2. In a market with a binding price ceiling, an increase in the ceiling will ___________ the quantity supplied, ___________ the quantity demanded, and reduce the ___________.

· a. increase, decrease, surplus

· b. decrease, increase, surplus

· c. increase, decrease, shortage

· d. decrease, increase, shortage

· 3. A $1 per unit tax levied on consumers of a good is equivalent to

· a. a $1 per unit tax levied on producers of the good.

· b. a $1 per unit subsidy paid to producers of the good.

· c. a price floor that raises the good’s price by $1 per unit.

· d. a price ceiling that raises the good’s price by $1 per unit.

· 4. Which of the following would increase quantity supplied, decrease quantity demanded, and increase the price that consumers pay?

· a. the imposition of a binding price floor

· b. the removal of a binding price floor

· c. the passage of a tax levied on producers

· d. the repeal of a tax levied on producers

· 5. Which of the following would increase quantity supplied, increase quantity demanded, and decrease the price that consumers pay?

· a. the imposition of a binding price floor

· b. the removal of a binding price floor

· c. the passage of a tax levied on producers

· d. the repeal of a tax levied on producers

· 6. When a good is taxed, the burden of the tax falls mainly on consumers if

· a. the tax is levied on consumers.

· b. the tax is levied on producers.

· c. supply is inelastic, and demand is elastic.

· d. supply is elastic, and demand is inelastic.

Problems and Applications

· 1. Lovers of classical music persuade Congress to impose a price ceiling of $40 per concert ticket. As a result of this policy, do more or fewer people attend classical music concerts? Explain.

· 2. The government has decided that the free-market price of cheese is too low.

· a. Suppose the government imposes a binding price floor in the cheese market. Draw a supply-and-demand diagram to show the effect of this policy on the price of cheese and the quantity of cheese sold. Is there a shortage or surplus of cheese?

· b. Producers of cheese complain that the price floor has reduced their total revenue. Is this possible? Explain.

· c. In response to cheese producers’ complaints, the government agrees to purchase all the surplus cheese at the price floor. Compared to the basic price floor, who benefits from this new policy? Who loses?

· 3. A recent study found that the demand and supply schedules for Frisbees are as follows:

Price per FrisbeeQuantity DemandedQuantity Supplied
$111 million Frisbees15 million Frisbees
10212
949
866
783
6101

· a. What are the equilibrium price and quantity of Frisbees?

· b. Frisbee manufacturers persuade the government that Frisbee production improves scientists’ understanding of aerodynamics and thus is important for national security. A concerned Congress votes to impose a price floor $2 above the equilibrium price. What is the new market price? How many Frisbees are sold?

· c. Irate college students march on Washington and demand a reduction in the price of Frisbees. An even more concerned Congress votes to repeal the price floor and impose a price ceiling $1 below the former price floor. What is the new market price? How many Frisbees are sold?

· 4. Suppose the federal government requires beer drinkers to pay a $2 tax on each case of beer purchased. (In fact, both the federal and state governments impose beer taxes of some sort.)

· a. Draw a supply-and-demand diagram of the market for beer without the tax. Show the price paid by consumers, the price received by producers, and the quantity of beer sold. What is the difference between the price paid by consumers and the price received by producers?

· b. Now draw a supply-and-demand diagram for the beer market with the tax. Show the price paid by consumers, the price received by producers, and the quantity of beer sold. What is the difference between the price paid by consumers and the price received by producers? Has the quantity of beer sold increased or decreased?

· 5. A senator wants to raise tax revenue and make workers better off. A staff member proposes raising the payroll tax paid by firms and using part of the extra revenue to reduce the payroll tax paid by workers. Would this accomplish the senator’s goal? Explain.

· 6. If the government places a $500 tax on luxury cars, will the price paid by consumers rise by more than $500, less than $500, or exactly $500? Explain.

· 7. Congress and the president decide that the United States should reduce air pollution by reducing its use of gasoline. They impose a $0.50 tax on each gallon of gasoline sold.

· a. Should they impose this tax on producers or consumers? Explain carefully using a supply-and-demand diagram.

· b. If the demand for gasoline were more elastic, would this tax be more effective or less effective in reducing the quantity of gasoline consumed? Explain with both words and a diagram.

· c. Are consumers of gasoline helped or hurt by this tax? Why?

· d. Are workers in the oil industry helped or hurt by this tax? Why?

· 8. A case study in this chapter discusses the federal minimum-wage law.

· a. Suppose the minimum wage is above the equilibrium wage in the market for unskilled labor. Using a supply-and-demand diagram of the market for unskilled labor, show the market wage, the number of workers who are employed, and the number of workers who are unemployed. Also show the total wage payments to unskilled workers.

· b. Now suppose the secretary of labor proposes an increase in the minimum wage. What effect would this increase have on employment? Does the change in employment depend on the elasticity of demand, the elasticity of supply, both elasticities, or neither?

· c. What effect would this increase in the minimum wage have on unemployment? Does the change in unemployment depend on the elasticity of demand, the elasticity of supply, both elasticities, or neither?

· d. If the demand for unskilled labor were inelastic, would the proposed increase in the minimum wage raise or lower total wage payments to unskilled workers? Would your answer change if the demand for unskilled labor were elastic?

· 9. At Fenway Park, home of the Boston Red Sox, seating is limited to 39,000. Hence, the number of tickets issued is fixed at that figure. Seeing a golden opportunity to raise revenue, the City of Boston levies a per ticket tax of $5 to be paid by the ticket buyer. Boston sports fans, a famously civic-minded lot, dutifully send in the $5 per ticket. Draw a well-labeled graph showing the impact of the tax. On whom does the tax burden fall—the team’s owners, the fans, or both? Why?

· 10. A subsidy is the opposite of a tax. With a $0.50 tax on the buyers of ice-cream cones, the government collects $0.50 for each cone purchased; with a $0.50 subsidy for the buyers of ice-cream cones, the government pays buyers $0.50 for each cone purchased.

· a. Show the effect of a $0.50 per cone subsidy on the demand curve for ice-cream cones, the effective price paid by consumers, the effective price received by sellers, and the quantity of cones sold.

· b. Do consumers gain or lose from this policy? Do producers gain or lose? Does the government gain or lose?

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what is δhrxn∘ for the following chemical reaction? co2(g)+2koh(s)→h2o(g)+k2co3(s)

What is the standard enthalpy of reaction for the following chemical reaction?

CO2(g) + 2KOH(s) –> H2O(g) + K2CO3 (s)

Express your answers numerically in kJ.

0 0 401
asked by Sarah
Sep 23, 2008
Please note that we don’t do students’ homework for them. Our tutors try to give you the information to help you complete your assignment on your own. If there’s not a tutor with this specialty online right now, be sure to go back into your textbook or use a good search engine. http://hanlib.sou.edu/searchtools/

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Writeacher
Sep 23, 2008
You need to look these values up, individually, in a set of tables. Then
delta H rxn = delta H products – delta H reactants.

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posted by DrBob222
Sep 23, 2008
-148.9

1 0
posted by yuritzy
Nov 24, 2008

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like cell ____, a worksheet group can contain adjacent or nonadjacent sheets.

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Prentice Hall is an imprint of

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I S B N – 1 3 : 9 7 8 – 0 – 1 3 – 7 0 3 2 5 7 – 0http://www.pearsonhighered.com

Contents in Brief

Common Features Chapter 1 Common Features ot Office 2010 2

More Skills 26

Word Chapter 1 Create Documents with Word 2010 30

More Skills 54 Chapter 2 Format and Organize Text 64

More Skills 88 Chapter 3 Work with Graphics, Tabs, and Tables 98

More Skills 122 Chapter 4 Apply Special Text, Paragraph and

Document Formats 132 More Skills 156

Excel Chapter 1 Create Workbooks with Excel 2010 166

More Skills 190

Chapter 2 Create Charts 200 More Skills 224

Chapter 3 Manage Multiple Worksheets 234 More Skills 258

Chapter 4 Use Excel Functions and Tables 268 More Skills 292

Access Chapter 1 Work with Databases and

Create Tables 302 More Skills 326

Chapter 2 M a n a g e Datasheets and Create Queries 336 More Skills 360

Chapter 3 Create Forms 370 More Skills 394

Chapter 4 Create Reports 404 More Skills 428

PowerPoint Chapter 1 Getting Started with PowerPoint 2010 438

More Skills 462 Chapter 2 Format a Presentation 472

More Skills 496 Chapter 3 Enhance Presentations with Graphics 506

More Skills 530 Chapter 4 Present Data Using Tables, Charts,

and Animation 540 More Skills 564

Integrated Projects Chapter 1 Integrating Word, Excel, A c c e s s ,

and PowerPoint 574 More Skills 598

Chapter 2 More Integrated Projects for Word, Excel, A c c e s s , and PowerPoint 610 More Skills 634

Glossary 646

Index 654

Contents in Brief iii

Table of Contents

C o m m o n Fea tu res C h a p t e r 1 C o m m o n F e a t u r e s of Office 2 0 1 0 2

Skill 1 Start Word and Navigate the Word Window 6 Skill 2 Start Excel and PowerPoint and Work with

Multiple Windows 8 Skill 3 Save Files in New Folders 10 Skill 4 Print and Save Documents 12 Skill 5 Open Student Data Files and Save Copies

Using Save As 14 Skill 6 Type and Edit Text 16 Skill 7 Cut, Copy, and Paste Text 18 Skill 8 Format Text and Paragraphs 20 Skill 9 Use the Ribbon 22

Skill 10 Use Shortcut Menus and Dialog Boxes 24

More Skills More Skills 11 Capture Screens with the Snipping

Tool 26 More Skills 12 Use Microsoft Office Help 26 More Skills 13 Organize Files 26 More Skills 14 Save Documents to Windows Live 26

W o r d C h a p t e r 1 C r e a t e D o c u m e n t s with Word 2 0 1 0 3 0

Skill 1 Create New Documents and Enter Text 34 Skill 2 Edit Text and Use Keyboard Shortcuts 36 Skill 3 Select Text 38 Skill 4 Insert Text from Other Documents 40 Skill 5 Change Fonts, Font Sizes, and Font Styles 42 Skill 6 Insert and Work with Graphics 44 Skill 7 Check Spelling and Grammar 46 Skill 8 Use the Thesaurus and Set Proofing Options 48 Skill 9 Create Document Footers 50

Skill 10 Work with the Print Page and Save Documents in Other Formats 52

More Skills More Skills 11 Split and Arrange Windows 54 More Skills 12 Insert Symbols 54 More Skills 13 Use Collect and Paste to Create a

Document 54 More Skills 14 Insert Screen Shots into Documents 54

C h a p t e r 2 Format a n d O r g a n i z e Text 6 4 Skill 1 Set Document Margins 68 Skill 2 Align Text and Set Indents 70 Skill 3 Modify Line and Paragraph Spacing 72 Skill 4 Format Text Using Format Painter 74 Skill 5 Find and Replace Text 76 Skill 6 Create Bulleted and Numbered Lists 78 Skill 7 Insert and Format Headers and Footers 80 Skill 8 Insert and Modify Footnotes 82 Skill 9 Add Citations 84

Skill 10 Create Bibliographies 86

More Skills More Skills 11 Record AutoCorrect Entries 88 More Skills 12 Use AutoFormat to Create

Numbered Lists 88 More Skills 13 Format and Customize Lists 88 More Skills 14 Manage Document Properties 88

C h a p t e r 3 Work with G r a p h i c s , Tabs , a n d T a b l e s 9 8

Skill 1 Insert Pictures from Files 102 Skill 2 Resize and Move Pictures 104 Skill 3 Format Pictures Using Styles and

Artistic Effects 106 Skill 4 Set Tab Stops 108 Skill 5 Enter Text with Tab Stops 110 Skill 6 Apply Table Styles 112 Skill 7 Create Tables 114 Skill 8 Add Rows and Columns to Tables H6 Skill 9 Format Text in Table Cells 118

Skill 10 Format Tables 120

iv Table of Contents

More Skills More Skills 11 Insert Text Boxes 122 More Skills 12 Format with WordArt 122 More Skills 13 Create Tables from Existing Lists 122 More Skills 14 Insert Drop Caps 122

C h a p t e r 4 A p p l y S p e c i a l T e x t , P a r a g r a p h , a n d D o c u m e n t F o r m a t s 1 3 2

Skill 1 Create Multiple-Column Text 136 Skill 2 Insert a Column Break 138 Skill 3 Apply and Format Text Effects 140 Skill 4 Use and Create Quick Styles 142 Skill 5 Add Borders and Shading to Paragraphs

and Pages 144 Skill 6 Insert and Format Clip Art Graphics 146 Skill 7 Insert SmartArt Graphics 148 Skill 8 Format SmartArt Graphics 150 Skill 9 Create Labels Using Mail Merge 152

Skill 10 Preview and Print Mail Merge Documents 154

More Skil ls More Skills 11 More Skills 12 More Skills 13 More Skills 14

Create Resumes from Templates 156 Create Outlines 156 Prepare Documents for Distribution 156 Preview and Save Documents as Web Pages 156

Exce l C h a p t e r 1 C r e a t e W o r k b o o k s w i t h

Exce l 2 0 1 0 Skill 1 Create and Save New Workbooks Skill 2 Enter Worksheet Data and Merge and

Center Titles Skill 3 Construct Addition and

Subtraction Formulas Skill 4 Construct Multiplication and

Division Formulas Skill 5 Adjust Column Widths and Apply Cell Styles Skill 6 Use the SUM Function Skill 7 Copy Formulas and Functions

Using the Fill Handle

1 6 6 170

Skill 8 Format, Edit, and Check the Spelling of Data 184 Skill 9 Create Footers and Change Page Settings 186

Skill 10 Display and Print Formulas and Scale Worksheets for Printing

More Skil ls More Skills 11

More Skills 12 More Skills 13 More Skills 14

Create New Workbooks from Templates Use Range Names in Formulas Change Themes Manage Document Properties

C h a p t e r 2 Skill 1 Skill 2

Skill 3 Skill 4 Skill 5 Skill 6 Skill 7

Skill 8

Skill 9 Skill 10

C r e a t e C h a r t s Open Existing Workbooks and Align Text Construct and Copy Formulas Containing Absolute Cell References Format Numbers Create Column Charts Format Column Charts Create Pie Charts and Chart Sheets Apply 3-D Effects and Rotate Pie Chart Slices Explode and Color Pie Slices, and Insert Text Boxes Update Charts and Insert WordArt Prepare Chart Sheets for Printing

More Ski l ls More Skills 11 More Skills 12 More Skills 13

Insert and Edit Comments Change Chart Types Copy Excel Data to Word Documents

More Skills 14 Fill Series Data into Worksheet Cells

188

190 190 190 190

2 0 0 204

206 208 210 212 214

216

218 220 222

224 224

224

224

172 C h a p t e r 3 M a n a g e M u l t i p l e W o r k s h e e t s 2 3 4

172 Skill 1 Work with Sheet Tabs 238

174 Skill 2 Enter and Format Dates 240 174 Skill 3 Clear Cell Contents and Formats 242

176 Skill 4 Move, Copy, Paste, and Paste Options 244

178 Skill 5 Work with Grouped Worksheets 246

180 Skill 6 Use Multiple Math Operators in a Formula 248 Skill 7 Format Grouped Worksheets 250

182 Skill 8 Insert and Move Worksheets 252

Table of Contents v

Skill 9 Construct Formulas That Refer to Cells in Other Worksheets 254

Skill 10 Create Clustered Bar Charts 256

More Skills More Skills 11 Create Organization Charts 258 More Skills 12 Create Line Charts 258 More Skills 13 Set and Clear Print Areas 258 More Skills 14 Insert Hyperlinks 258

C h a p t e r 4 U s e Exce l F u n c t i o n s a n d T a b l e s 2 6 8 Skill 1 Use the SUM and AVERAGE Functions 272 Skill 2 Use the MIN and MAX Functions 274 Skill 3 Move Ranges with Functions,

Add Borders, and Rotate Text 276 Skill 4 Use the IF Function 278 Skill 5 Apply Conditional Formatting with

Custom Formats, Data Bars, and Sparklines 280 Skill 6 Use Find and Replace and Insert

the NOW Function 282 Skill 7 Freeze and Unfreeze Panes 284 Skill 8 Create and Sort Excel Tables 286 Skill 9 Use the Search Filter in Excel Tables 288

Skill 10 Convert Tables to Ranges, Hide Rows and Columns, and Format Large Worksheets 290

More Skills More Skills 11 Apply Conditional Color Scales

with Top and Bottom Rules 292 More Skills 12 Use the Payment (PMT) Function 292 More Skills 13 Create PivotTable Reports 292 More Skills 14 Use Goal Seek 292

A c c e s s C h a p t e r 1 Work with D a t a b a s e s

a n d C r e a t e T a b l e s 3 0 2 Skill 1 Open and Organize Existing Databases 306 Skill 2 Enter and Edit Table Data 308 Skill 3 Create Forms and Enter Data 310 Skill 4 Filter Data in Queries 312 Skill 5 Create, Preview, and Print Reports 314 Skill 6 Create Databases and Tables 316

vi Table of Contents

Skill 7 Change Data Types and Other Field Properties 318

Skill 8 Create Tables in Design View 320 Skill 9 Relate Tables 322

Skill 10 Enter Data in Related Tables 324

More Skills More Skills 11 Compact and Repair Databases 326 More Skills 12 Import Data from Excel 326 More Skills 13 Work with the Attachment Data

Type 326 More Skills 14 Work with the Hyperlink

and Yes/No Data Types 326

C h a p t e r 2 M a n a g e D a t a s h e e t s a n d C r e a t e Q u e r i e s 3 3 6

Skill 1 Find and Replace Data 340 Skill 2 Filter and Sort Datasheets 342 Skill 3 Use the Simple Query Wizard 344 Skill 4 Format Datasheets 346 Skill 5 Add Date and Time Criteria 348 Skill 6 Create Queries in Design View 350 Skill 7 Add Calculated Fields to Queries 352 Skill 8 Work with Logical Criteria 354 Skill 9 Add Wildcards to Query Criteria 356

Skill 10 Group and Total Queries 358

More Skills More Skills 11 Export Queries to Other Fie Formats 360 More Skills 12 Find Duplicate Records 360 More Skills 13 Find Unmatched Records 360 More Skills 14 Create Crosstab Queries 360

C h a p t e r 3 C r e a t e Forms 3 7 0 Skill 1 Use the Form Wizard 374 Skill 2 Format Forms in Layout View 376 Skill 3 Use Forms to Modify Data 378 Skill 4 Use the Blank Form Tool 380 Skill 5 Customize Form Layouts 382 Skill 6 Add Input Masks 384 Skill 7 Apply Conditional Formatting 386 Skill 8 Create One-to-Many Forms 388 Skill 9 Enter Data Using One-to-Many Forms 390

Skill 10 Create Forms from Queries 392

More Skills More Skills 11 Validate Fields 394 More Skills 12 Add Combo Boxes to Forms 394 More Skills 13 Create Multiple Item Forms 394 More Skills 14 Create Macros 394

C h a p t e r 4 C r e a t e R e p o r t s 4 0 4 Skill 1 Create Reports and Apply Themes 408 Skill 2 Modify Report Layouts 410 Skill 3 Prepare Reports for Printing 412 Skill 4 Use the Blank Report Tool 414 Skill 5 Group and Sort Reports 416 Skill 6 Format and Filter Reports 418 Skill 7 Create Label Reports 420 Skill 8 Use the Report Wizard 422 Skill 9 Modify Layouts in Design View 424

Skill 10 Add Totals and Labels to Reports 426

More Skills More Skills 11 Export Reports to Word 428 More Skills 12 Export Reports to HTML Documents 428 More Skills 13 Create Parameter Queries 428 More Skills 14 Create Reports for Parameter Queries 428

PowerPo in t C h a p t e r 1 G e t t i n g S t a r t e d w i t h

P o w e r P o i n t 2 0 1 0 4 3 8 Skill 1 Open, View, and Save Presentations 442 Skill 2 Edit and Replace Text in Normal View 444 Skill 3 Format Slide Text 446 Skill 4 Check Spelling and Use the Thesaurus 448 Skill 5 Insert Slides and Modify Slide Layouts 450 Skill 6 Insert and Format Pictures 452 Skill 7 Organize Slides Using Slide Sorter View 454 Skill 8 Apply Slide Transitions and View Slide Shows 456 Skill 9 Insert Headers and Footers

and Print Presentation Handouts 458 Skill 10 Add Notes Pages and Print Notes 460

More Skil ls More Skills 11 Type Text in the Outline Tab 462 More Skills 12 Use Keyboard Shortcuts 462

More Skills 13 Move and Delete Slides in Normal View 462

More Skills 14 Design Presentations for Audience and Location 462

C h a p t e r 2 F o r m a t a P r e s e n t a t i o n 4 7 2 Skill 1 Create New Presentations 476 Skill 2 Change Presentation Themes 478 Skill 3 Apply Font and Color Themes 480 Skill 4 Format Slide Backgrounds with Styles 482 Skill 5 Format Slide Backgrounds with Pictures

and Textures 484 Skill 6 Format Text with WordArt 486 Skill 7 Change Character Spacing and Font Color 488 Skill 8 Modify Bulleted and Numbered Lists 490 Skill 9 Move and Copy Text and Objects 492

Skill 10 Use Format Painter and Clear All Formatting Commands 494

More Skil ls More Skills 11 Edit Slide Master 496 More Skills 12 Save and Apply Presentation

Template 496 More Skills 13 Create Slides from Microsoft Word

Outline 496 More Skills 14 Design Presentations with Contrast 496

C h a p t e r 3 E n h a n c e P r e s e n t a t i o n s w i t h G r a p h i c s 5 0 6

Skill 1 Insert Slides from Other Presentations 510 Skill 2 Insert, Size, and Move Clip Art 512 Skill 3 Modify Picture Shapes, Borders, and Effects 514 Skill 4 Insert, Size, and Move Shapes 516 Ski l l5 Add Text to Shapes and Insert Text Boxes 518 Skill 6 Apply Gradient Fills and Group

and Align Graphics 520 Skill 7 Convert Text to SmartArt Graphics

and Add Shapes 522 Skill 8 Modify SmartArt Layouts, Colors, and Styles 524 Skill 9 Insert Video Files 526

Skill 10 Apply Video Styles and Adjust Videos 528

More Skil ls More Skills 11 Compress Pictures 530

Table of Contents vii

More Skills 12 Save Groups as Picture Files 530 More Skills 13 Change Object Order 530 More Skills 14 Design Presentations Using

Appropriate Graphics 530

C h a p t e r 4 P r e s e n t D a t a U s i n g T a b l e s , C h a r t s , a n d A n i m a t i o n 5 4 0

Skill 1 Insert Tables 544 Skill 2 Modify Table Layouts 546 Skill 3 Apply Table Styles 548 Skill 4 Insert Column Charts 550 Skill 5 Edit and Format Charts 552 Skill 6 Insert Pie Charts 554 Skill 7 Apply Animation Entrance

and Emphasis Effects 556 Skill 8 Modify Animation Timing

and Use Animation Painter 558 Skill 9 Remove Animation and Modify Duration 560

Skill 10 Navigate Slide Shows 562

More Ski l ls More Skills 11 Prepare Presentations to be Viewed

Using Office PowerPoint Viewer 564 More Skills 12 Insert Hyperlinks in a Presentation 564 More Skills 13 Create Photo Albums 564 More Skills 14 Design Presentations with

Appropriate Animation 564

I n t e g r a t e d Pro jec ts C h a p t e r 1 I n t e g r a t i n g W o r d , E x c e l , A c c e s s ,

a n d P o w e r P o i n t 5 7 4 Skill 1 Move Text between Word Documents 578 Skill 2 Apply Heading Styles in Word 580 Skill 3 Create a PowerPoint Presentation

from a Word Document 582 Skill 4 Insert and Modify a Shape in PowerPoint 584 Skill 5 Import a Word Table into

an Excel Workbook 586 Skill 6 Insert a Shape from PowerPoint into Word

and Excel 588 Skill 7 Create and Work with an Excel Table 590

viii Table of Contents

Skill 8 Link Data between Office Applications Using O L E

Skill 9 Create Envelopes Using Data from Access Skill 10 Create Name Tags Using Data in Excel

More Ski l ls More Skills 11 Insert Subtotals in Excel and

Link Data to a Word Document More Skills 12 Insert Slides from Another

Presentation More Skills 13 Move and Copy Excel Worksheets

and Consolidate Data More Skills 14 Compare Shared Excel Workbooks

C h a p t e r 2

Skill 1 Skill 2 Skill 3 Skill 4

Skill 5

Skill 6 Skill 7

Skill 8 Skill 9

M o r e I n t e g r a t e d P r o j e c t s f o r W o r d , E x c e l , A c c e s s , a n d P o w e r P o i n t Create an Access Append Query Export Data from Access into Excel Create an Excel PivotTable Report Create External References between Excel Workbooks Insert a SmartArt Organization Chart into PowerPoint Insert an Excel PivotTable into PowerPoint Insert a PowerPoint Outline in Word and Create a Cover Page and Table of Contents Link and Embed Data from Excel into Word Export Data from Access to an R T F File and Insert the File into Word Insert Objects from PowerPoint into Word Skill 10

kills More Skills 11 Create an Excel PivotChart

and Link the PivotChart to Word More Skills 12 Create a Hyperlink between

PowerPoint, Word, and Excel Files More Skills 13 Insert a Total Row in an Excel Table

and Link the Table to PowerPoint More Skills 14 Compare Word Documents

Glossary

592 594 596

598

598

598 598

6 1 0 614 616 618

620

622 624

626 628

630 632

634

634

634 634

646

Index 654

About the Authors Kris Townsend is an Information Systems instructor at Spokane Falls Community College in Spokane, Washington. Kris earned a bachelor’s degree in both Education and Business, and a master’s degree in Education. He has also worked as a public school teacher and as a systems analyst. Kris enjoys working with wood, snowboarding, and camping. He commutes to work by bike and enjoys long road rides in the Palouse country south of Spokane.

1

Robert L. Ferrett recently retired as the Director of the Center for Instructional Computing at Eastern Michigan University, where he provided computer training and support to faculty. He has authored or co-authored more than 70 books on Access, PowerPoint, Excel, Publisher, WordPerfect, Windows, and Word. He has been designing, developing, and delivering computer workshops for more than two decades.

Catherine Hain is an instructor at Central New Mexico Community College in Albuquerque, New Mexico. She teaches computer applications classes in the Business and Information Technology School, both in the classroom and through the distance learning office. Catherine holds a bachelor’s degree in Management and Marketing and a master’s degree in Business Administration.

f t Alicia Vargas is an Associate Professor of Business Information Technology at Pasadena City College in California. She holds a bachelor’s and a master’s degree in Business Education from California State University, Los Angeles and has authored numerous textbooks and training materials on Microsoft Word, Microsoft Excel, and Microsoft PowerPoint.

A Special Thank You Pearson Prentice Hall gratefully acknowledges the contribution made by Shelley Gaskin to the first edition publication of this series—Skills for Success with Office 2007. The series has truly benefited from her dedication toward developing a textbook that aims to help students and instructors.We thank her for her continued support of this series.

About the Authors ix

Contributors We’d like to thank the following people for their work on Skills for Success:

Instructor Resource Authors Erich Adickes Parkland College Sharon Behrens Northeast Wisconsin Technical College Julie Boyles Portland Community College Barbara Edington St. Francis College Ranida Harris Indiana University Southeast Beth Hendrick Lake Sumter Community College Susan Holland Southeast Community College—Nebraska Andrea Leinbach Harrisburg Area Community College Yvonne Leonard Coastal Carolina Community College

Technical Editors Lisa Bucki Kelly Carling Hilda W i r t h Federico Jacksonville University Tom Lightner Missouri State University Elizabeth Lockley Joyce Nielsen

Reviewers Darrell Abbey Cascadia Community College Bridget I . Archer Oakton Community College Laura Aagard Sierra College John Alcorcha MTI College Barry Andrews Miami Dade College Natalie Andrews Miami Dade College Wilma Andrews Virginia Commonwealth University School

of Business Bridget Archer Oakton Community College Tahir Aziz J. Sargeant Reynolds Greg Balinger Miami Dade College Terry Bass University of Massachusetts, Lowell Lisa Beach Santa Rosa Junior College Rocky Belcher Sinclair Community College Nannette Biby Miami Dade College David Billings Guilford Technical Community College Brenda K. Br i t t Fayetteville Technical Community College Alisa Brown Pulaski Technical College Eric Cameron Passaic Community College

x Contributors

Trina Maurer Anthony Nowakowski Ernest Gines Stacey Gee Hollins John Purcell Ann Rowlette Amanda Shelton Steve St. John Joyce Thompson Karen Wisniewski

Georgia Virtual Technical College Buffalo State College Tarrant County College—Southeast St. Louis Community College—Meramec Castleton State College Liberty University J. Sargeant Reynolds Tulsa Community College Lehigh Carbon Community College County College of Morris

Janet Pickard Linda Pogue Steve Rubin Eric Sabbah Jan Snyder Mara Zebest

Chattanooga State Tech Community College Northwest Arkansas Community College California State University—Monterey Bay

Gene Carbonaro Trey Cherry Kim Childs Pualine Chohonis Lennie Coper Tara Cipriano Paulette Comet

Gail W . Cope Susana Contreras de Finch Chris Corbin Janis Cox Tomi Crawford Martin Cronlund Jennifer Day Ralph DeArazoza Carol Decker Loorna DeDuluc Caroline Delcourt

Long Beach City College Edgecombe Community College Bethany University Miami Dade College Miami Dade College Gateway Technical College Community College of Baltimore

Coun ty—Ca to nsville Sinclair Community College College of Southern Nevada Miami Dade College Tri-County Technical College Miami Dade College Anne Arundel Community College Sinclair Community College Miami Dade College Montgomery College Miami Dade College Black Hawk College

Contributors continued

Michael Discello Kevin Duggan Barbara Edington Donna Ehrhart Hilda Wirth Federico Tushnelda Fernandez Arlene Flerchinger Hedy Fossenkemper Kent Foster Penny Foster-Shiver Arlene Franklin George Gabb Barbara Garrell Deb Geoghan Jessica Gilmore Victor Giol Melinda Glander Linda Glassburn Deb Gross Rachelle Hall Marie Hartlein Diane Hartman Betsy Headrick Patrick Healy

Lindsay Henning Kermelle Hensley Diana Hill Rachel Hinton Mary Carole Hollingsworth Stacey Gee Hollins Bill Holmes Steve Holtz Margaret M. Hvatum Joan Ivey Dr. Dianna D. Johnson Kay Johnston Warren T. Jones, Sr. Sally Kaskocsak Renuka Kumar Kathy McKee Hazel Kates Gerald Kearns

Pittsburgh Technical Institute Midlands Technical Community College St. Francis College Genesee Community College Jacksonville University Miami Dade College Chattanooga State Tech Community College Paradise Valley Community College Withrop University Anne Arundel Community College Bucks County Community College Miami Dade College Delaware County Community College Bucks County Community College Highline Community College Miami Dade College Northmetro Technical College Cuyahoga Community College, West Ohio State University Glendale Community College Montgomery County Community College Utah Valley State College Chattanooga State Northern Virginia Community

College—Woodbridge Yavapai College Columbus Technical College Chesapeake College Broome Community College GA Perimeter St. Louis Community College—Meramec Chandler-Gilbert Community College University of Minnesota Duluth St. Louis Community College Lanier Technical College North Metro Technical College Columbia Basin College University of Alabama at Birmingham Sinclair Community College Community College of Baltimore County North Metro Technical College Miami Dade College Forsyth Technical Community College

Charles Kellermann

John Kidd Chris Kinnard Kelli Kleindorfer Kurt Kominek Dianne Kotokoff Cynthia Krebs Jean Lacoste Gene Laugh rey David LeBron Kaiyang Liang Linda Lindaman Felix Lopez Nicki Maines Cindy Manning Patri Mays Norma McKenzie Lee McKinley Sandy McCormack Eric Meyer Kathryn Miller

Gloria A. Morgan Kathy Morris Linda Moulton Ryan Murphy Stephanie Murre Wolf Jackie Myers Dell Najera

Scott Nason Paula Neal Bethanne Newman Eloise Newsome

Karen Nunan Ellen Orr Carol Ottaway Denise Passero Americus Pavese James Gordon Patterson Cindra Phillips

Northern Virginia Community College—Woodbridge

Tarrant County Community College Miami Dade College American Institute of Business NE State Tech Community College Lanier Technical College Utah Valley University Virginia Tech Northern Oklahoma College Miami Dade College Miami Dade College Black Hawk College Miami Dade College Mesa Community College Big Sandy Community and Technical College Paradise Valley Community College El Paso Community College GA Perimeter Monroe Community College Miami Dade College Big Sandy Community and Technical College,

Pike Ville Campus Monroe Community College University of Alabama, Tuscaloosa Montgomery County Community College Sinclair Community College Moraine Park Technical College Sinclair Community College El Paso Community College, Valle Verde

Campus Rowan Cabarrus Community College Sinclair Community College Paradise Valley Community College Northern Virginia Community

College—Woodbridge Northeast State Technical Community College Seminole Community College Chemeketa Community College Fulton-Montgomery Community College Community College of Baltimore County Paradise Valley Community College Clark State CC

Contributors

Contributors continued

Janet Pickard Chattanooga State Tech Community College Diane Stark Phoenix College Floyd Pittman Miami Dade College Neil Stenlund Northern Virginia Community College Melissa Prinzing Sierra College Linda Stoudemayer Lamar Institute of Technology Pat Rahmlow Montgomery County Community College Pamela Stovall Forsyth Technical Community College Mary Rasley Lehigh Carbon Community College Linda Switzer Highline Community College Scott Rosen Santa Rosa Junior College Margaret Taylor College of Southern Nevada Ann Rowlette Liberty University Martha Taylor Sinclair Community College Kamaljeet Sanghera George Mason University Michael M. Taylor Seattle Central Community College June Scott County College of Morris Roseann Thomas Fayetteville Tech Community College Janet Sebesy Cuyahoga Community College Ingrid Thompson-Sellers GA Perimeter Jennifer Sedelmeyer Broome Community College Daniel Thomson Keiser University Kelly SellAnne Arundel Community College Astrid Hoy Todd Guilford Technical Community College Teresa Sept College of Southern Idaho Barb Tollinger Sinclair Community College Pat Serrano Scottsdale Community College Cathy Urbanski Chandler Gilbert Community College Amanda Shelton J. Sargeant Reynolds Sue Van Boven Paradise Valley Community College Gary Sibbits St. Louis Community College—Meramec Philip Vavalides Guildford Technical Community College Janet Siert Ellsworth Community College Pete Vetere Montgomery County Community College— Robert Sindt Johnson County Community College West Campus Karen Smith Technical College of the Lowcountry Asteria Villegas Monroe College Robert Smolenski Delaware County Community College Michael Walton Miami Dade College Robert Sindt Johnson County Community College Teri Weston Harford Community College Gary R. Smith Paradise Valley Community College Julie Wheeler Sinclair Community College Patricia Snyder Midlands Technical College Debbie Wood Western Piedmont Community College Pamela Sorensen Santa Rosa Junior College Thomas Yip Passaic Community College Eric Stadnik Santa Rosa Junior College Lindy Young Sierra Community College Mark Stanchfield Rochester Community and Technical College Matt Zullo Wake Technical Community College

xii Contributors

I n s t r u c t o r s – Y o u a s k e d for it s o h e r e it is!

A M i c r o s o f t ® O f f i c e t e x t b o o k t h a t r e c o g n i z e s h o w s t u d e n t s l e a r n t o d a y –

Skills for Success with Microsoft

1 Office 2010 Volume 1

10 X 8.5 F o r m a t – Easy for students to read and type at the same time by simply propping the book up on the desk in front of their monitor

Clear ly Out l ined Sk i l l s – Each skill is presented in a single two-page spread so that students can easily follow along

Numbered S t e p s and Bul le ted Tex t – Students don’t read long paragraphs or text, but they will read information presented concisely

Easy-to-Find S t u d e n t Da ta Fi les – Visual key shows students how to locate and interact with their data files

S t a r t H e r e – Students know exactly where to start and what their starting file will look like

C H A P T E R

G e t t i n g S t a r t e d w i t h W i n d o w s 7 » YOU BK WINDOW 7 ro «CRK M I »F-JF IOM?«L« LOF RUINR-V.*™ PFLNJMN MO»»T*N>WN

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chapter, you will be

S k i l l s L is t – A visual snapshot of what skills they will complete in the chapter

O u t c o m e – Shows students up front what their completed project will look like

You will tdvo your filoi a t :

T J H N M I M H7_S«II| ‘ ‘

S e q u e n t i a l P a g i n a t i o n – Saves you and your students time in locating topics and assignments I

VISUAL WALK-THROUGH XIII

Skills for Success l ock – Tells how much time students

need to complete the chapter

Introduct ion

• KM US TUNTNW *IR*I fie, 01 FGWRN INTO 4 «IR J .: -I—. IT…. I AIULT :;I N..I..: .:

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t Written for T o d a y ‘ s S t u d e n t s – skills are taught with numbered steps and bulleted text so students are less likely to skip valuable information T w o – P a g e S p r e a d s – Each skill is

presented on a two-page spread to help students keep up their momentum

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D a t a Files Are a S n a p – Students can now find their files easier than ever before with this visual map

C o l o r e d Text – Clearly shows what a student types

Hands-On – Students start actually working on their skills from Step 1

D o n e ! – Students always know when they’ve completed a skill

XIV VISUAL WALK-THROUGH

Skills for S u c c e s s

UorsSkJh © U M l d t o m i o C k g c n n f M

End-o f -Chapte r M a t e r i a l – Several levels of assessment so you can assign the material that best fits your students’ needs

M o r e S k i l l s – Additional skills included online

K e y T e r m s O n l i n e H e l p Sk i l ls

Midi .. – .! -.. I – :T.

O n l i n e P r o j e c t – Students practice using Microsoft Help online to help prepare them for using the applications on their own

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Visual Walk-Through xv

Skills for S u c c e s s

Al l V i d e o s

a n d I n s t r u c t o r m a t e r i a l s

a v a i l a b l e o n t h e I R C D

Instructor Mater ia ls

I n s t r u c t o r ‘ s M a n u a l – Teaching tips and additional resources for each chapter

A s s i g n m e n t S h e e t s – Lists all the assignments for the chapter, you just add in the course information, due dates and points. Providing these to students ensures they will know what is due and when

S c r i p t e d L e c t u r e s – Classroom lectures prepared for you

A n n o t a t e d S o l u t i o n F i l e s – Coupled with the scoring rubrics, these create a grading and scoring system that makes grading so much easier for you

P o w e r P o i n t L e c t u r e s – PowerPoint presentations for each chapter

P r e p a r e d E x a m s – Exams for each chapter and for each application

S c o r i n g R u b r i c s – Can be used either by students to check their work or by you as a quick check-off for the items that need to be corrected

S y l l a b u s T e m p l a t e s – for 8-week, 12-week, and 16-week courses

T e s t B a n k – Includes a variety of test questions for each chapter

C o m p a n i o n W e b S i t e – Online content such as the More Skills Projects, Online Study Guide, Glossary, and Student Data Files are all at www.pearsonhighered.com/skills

xvi Visual Walk-Throughhttp://www.pearsonhighered.com/skills

with M ic roso f t

Office 2010 V O L U M E 1

C H A P T E R J Common Features of Office 2010 • The programs in Microsoft Office 2010—Word, Excel, PowerPoint, and Access—share common

tools that you use in a consistent, easy-to-learn manner.

• Common tasks include opening and saving files, entering and formatting text, and printing your work.

Your starting screen will look like this: SKILLS SKILLS 1 – 1 0 TRAINING Umt Insert Pjgt 1

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A t t h e e n d o f t h i s chapter , y o u w i l l be a b l e t o :

Skill 1 Start Word and Navigate the Word Window Skill 2 Start Excel and PowerPoint and Work with

Multiple Windows Skill 3 Save Files in New Folders Skill 4 Print and Save Documents Skill 5 Open Student Data Files and Save Copies

Using Save As Skill 6 Type and Edit Text Skill 7 Cut, Copy, and Paste Text Skill 8 Format Text and Paragraphs Skill 9 Use the Ribbon Skill 10 Use Shortcut Menus and Dialog Boxes

MORE SKILLS

More Skills 11 Capture Screens with the Snipping Tool More Skills 12 Use Microsoft Office Help More Skills 13 Organize Files More Skills 14 Save Documents to Windows Live

2 C O M M O N FEATURES OF OFFICE 2 0 1 0 | C O M M O N FEATURES C H A P T E R 1

Outcome Using the skills listed to the left will enable you to create documents similar to this:

Visit Aspen Falls! A s p e n F a l l s o v e r l o o k s t h e P a c i f i c O c e a n

a n d is s u r r o u n d e d b y m a n y v i n e y a r d s a n d

w i n e r i e s . O c e a n r e c r e a t i o n is a c c e s s e d

p r i m a r i l y a t D u r a n g o C o u n t y P a r k . T h e

A s p e n L a k e R e c r e a t i o n A r e a p r o v i d e s y e a r

r o u n d f r e s h w a t e r r e c r e a t i o n a n d is t h e

c i t y ‘ s l a r g e s t p a r k .

Local Attractions • W i n e C o u n t r y

o W i n e Tas t ing Tou rs

o Winer ies

• W o r d s w o r t h Fel lowship Museum of A r t

• Du rango C o u n t y M u s e u m of H is to ry

• Conven t ion Center

• A r t Galleries

• Gl ider T o u r s

Aspen Fallc Annual Events • Annua l Starving Artists Sidewalk Sale

• A n n u a l W i n e Festival

• C inco de Mayo

• Vintage Car S h o w

• Her i tage D a y Parade

• Harvest Days

• A m a t e u r Bike Races

• Farmer ‘s Market

• Aspen Lake Nature Cruises

• Aspen Falls T r ia th lon

• Tas te of Aspen Falls

• W i n t e r Blues Festival

Contact Y o u r N a m e for more informat ion.

Common Features of Office 2010

You will save your files as: Lastname_Firstname_cfO 1 _Visit 1 Lastname_Firstname_cfO l_Visit2 Lastname_Firstname_cf01_Visit3

Common Features Chapter 1 | Common Features of Office 2010 3

In t h i s c h a p t e r , y o u w i l l c r e a t e d o c u m e n t s f o r t h e A s p e n F a l l s C i t y

H a l l , w h i c h p r o v i d e s e s s e n t i a l s e r v i c e s f o r t h e c i t i z e n s a n d v i s i t o r s o f

A s p e n F a l l s , C a l i f o r n i a .

C o m m o n Features of Of f ice 2 0 1 0 • Microsoft Office is the most common software used to create and share

personal and business documents.

• Microsoft Office is a suite o f several programs—Word, PowerPoint, Excel, Access, and others—that each have a special purpose.

• Because of the consistent design and layout o f Microsoft Office, when you learn to use one Microsoft Office program, you can use most o f those skil ls when working wi th the other Microsoft Office programs.

• T h e files you create w i t h Microsoft Office need to be named and saved in locations where they can be easily found when you need them.

C o m m o n F e a t u r e s o f O f f i c e 2 0 1 0 | C o m m o n F e a t u r e s C h a p t e r 1

Time to complete all 10 skills – 50 to 90 minutes

Find your student data files here:

Student data files needed for this chapter:

« cf01_Visit

• cf01_Visit_Events

cfOl Visit River

C O M M O N FEATURES C H A P T E R 1 | C O M M O N FEATURES OF OFFICE 2 0 1 0 5

• The Word 2010 program can be launched by clicking the Start button, and then locating and clicking the Microsoft Word 2010 command.

• When you start Word, a new blank document displays in which you can type text.

1. In the lower left corner of the desktop, click the Start button © .

2 . In the lower left corner of the Start menu, click the All Programs command, and then compare your screen with Figure 1 . –

The Microsoft Office folder is located in the All Programs folder. If you have several programs installed on your computer, you may need to scroll to see the Microsoft Office folder.

3 . Click the Microsoft Office folder, and then compare your screen with Figure 2. –

Below the Microsoft Office folder, commands that open various Office 2010 programs display.

4 . From the Start menu, under the Microsoft Office folder, click Microsoft Word 2010, and then wait a few moments for the Microsoft Word window to display.

5 . If necessary, in the upper right corner of the Microsoft Word window, click the Maximize button B| .

• C o n t i n u e t o t h e n e x t p a g e t o c o m p l e t e t h e s

6 Common Features of Office 2010 | Common Features Chapter 1

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SKILL 1: Start Word and Navigate the Word Window

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On the Ribbon’s Home tab, in the Paragraph group, click the Show/Hide button H until it displays in gold indicating that it is active. Compare your screen with Figure 3 .

Above the blank Word document, the Quick Access Toolbar and Ribbon display. At the top of the Ribbon, a row of tab names display. Each Ribbon tab has buttons that you click to perform actions. The buttons are organized into groups that display their names along the bottom of the Ribbon.

In the document, the insertion point— a vertical line that indicates where text will be inserted when you start typing—flashes near the top left corner.

The Show/Hide button is a toggle button— a button used to turn a feature both on and off. The paragraph mark (f) indicates the end of a paragraph and will not print.

In the document, type your first and last names. As you type, notice that the insertion point and paragraph mark move to the right.

On the Home tab, in the Styles group, point to—but do not click—the Heading 1 thumbnail to show the Live Preview—a feature that displays the result of a formatting change if you select it.

Click the Heading 1 thumbnail to apply the formatting change as shown in Figure 4. If the Word Navigation Pane displays on the left side of the Word window, click its Close [*] button.

You have completed Skill 1 of 10

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Common Features Chapter 1 | Common Features of Office 2010 7

• When you open more than one Office program, each program displays in its own window.

• When you want to work with a program in a different window, you need to make it the active window.

1 . Click the Start button © , and then compare your screen with F i g u r e 1.

Your computer may be configured in such a way that you can open Office programs without opening the All Programs folder. The Office 2010 program commands may display as shortcuts in the Start menu’s pinned programs area or the recently used programs area. Your computer’s taskbar or desktop may also display icons that start each program.

2 . From the Start menu, locate and then click Microsoft Excel 2010. Depending on your computer, you may need to double-click—not single click—to launch Excel. Compare your screen with F i g u r e 2 . If necessary, click the Maximize – button mm\<

A new blank worksheet displays in a new window. The first cell—the box formed by the intersection of a row and column—is active as indicated by the thick, black border surrounding the cell. When you type in Excel, the text is entered into the active cell.

The Quick Access Toolbar displays above the spreadsheet. The Excel Ribbon has its own tabs and groups that you use to work with an Excel spreadsheet. Many of these tabs, groups, and buttons are similar to those found in Word.

On the taskbar, two buttons display—one for Word and one for Excel.

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d i s p l a y e d

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3 . From the Start menu <PJ, locate and then click Microsoft PowerPoint 2010.

— Compare your screen with F i g u r e 3 . If necessary, Maximize N = M the Presentation 1 – Microsoft PowerPoint window.

A new, blank presentation opens in a new window. The PowerPoint window contains a slide in which you can type text. PowerPoint slides are designed to be displayed as you talk in front of a group of people.

4. In the upper right corner of the PowerPoint window, click the Close button fcgaj.

5. On the taskbar, click the Word button to make it the active window. With the insertion point flashing to the right of your name, press [Enter], and then type Skills for Success Common Features Chapter

6 . In the upper right corner of the Document 1 – Microsoft Word window, click the Minimize button

The Word window no longer displays, but its button is still available on the taskbar.

7 . With the Excel window active, in the first cell—cell A l — t y p e your first name. Press [Tab], and then type your last name.

Press (Enter), type =TODAY() and then press (Enter) to calculate the current date and to display it in the cell.

In the Excel window, click the Restore Down button |jSU and then compare your screen with F i g u r e 4.

The window remains open, but it no longer fills the entire screen. The Maximize button replaced the Restore Down button.

Y o u h a v e c o m p l e t e d S k i l l 2 o f 1 0

8 .

9 .

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• SKILL 3: Sav<

• A new document or spreadsheet is stored in the computer ‘s temporary memory (RAM) until you save it to your hard drive or USB flash drive.

1 . If you are saving your work on a USB flash drive, insert the USB flash drive into the computer now. If the Windows Explorer button [3 flashes on the taskbar, right-click the button, and then on the Jump List, click Close window.

2 . On the taskbar, click the Word button to make it the active window. On the Quick Access Toolbar, click the Save button [y].

For new documents, the first time you click the Save button, the Save As dialog box opens so that you can name the file.

3 . If you are to save your work on a USB drive, in the Navigation pane scroll down to display the list of drives, and then click your USB flash drive as shown in F i g u r e 1 . If you are saving your work to another location, in the Navigation pane, locate and then click that folder or drive.

4. On the Save As dialog box toolbar, click the New folder button, and then immedi­ ately type Common Features Chapter 1

5 . Press [En te r ] to accept the folder name, and then press [En te r ] again to open the new folder as shown in F i g u r e 2 .

The new folder is created and then opened in the Save As dialog box file list.

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6. In the Save As dialog box, click in the File name box one time to highlight all of the existing text.

7. With the text in the File name box still highlighted, type Lastname_Firstname_ cfOl_Visitl

– 8 . Compare your screen with F i g u r e 3 , and then click Save.

After the document is saved, the name of the file displays on the title bar at the top of the window.

9 . On the taskbar, click the Windows Explorer button \^\. In the folder window Navigation pane, open [ft] the drive on which you are saving your work, and then click the Common Features Chapter 1 folder. Verify that Lastname_Firstname_ cpl_Visitl displays in file list.

1 0 . On the taskbar, click the Excel button to make it the active window. On the Excel Quick Access Toolbar, click the Save button § ] .

1 1 . In the Save As dialog box Navigation pane, open 0 the drive where you are saving your work, and then click the Common Features Chapter 1 folder to display its file list.

The Word file may not display because the Save As box typically displays only files created by the program you are using. Here, only Excel files will typically display.

1 2 . Click in the File name box, replace the existing value with Lastname_Firstname_ cf01_Visit2 and then click the Save button.

1 3 . On the taskbar, click the Windows Explorer button, and then compare your screen with F i g u r e 4.

Y o u h a v e c o m p l e t e d S k i l l 3 o f 1 0

F i g u r e 4

C o m m o n F e a t u r e s C h a p t e r 1 | C o m m o n F e a t u r e s o f O f f i c e 2 0 1 0 1 1

• SKILL 4: Print an.

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1 . O n t h e t a s k b a r , c l i c k t h e Excel b u t t o n , a n d t h e n c l i c k t h e Maximize |Uey b u t t o n .

2 . O n t h e R i b b o n , c l i c k t h e View tab, a n d t h e n i n t h e Workbook Views group, c l i c k t h e Page Layout b u t t o n . C o m p a r e y o u r s c r e e n w i t h F i g u r e 1 .

The worksheet displays the cells, the margins, and the edges of the paper as they will be positioned when you print. The cell references—the numbers on the left side and the letters across the top of a spreadsheet that address each cell—will not print.

O n t h e R i b b o n , c l i c k t h e Page Layout tab. I n t h e Page Setup group, c l i c k t h e Margins b u t t o n , a n d t h e n i n t h e Margins g a l l e r y , c l i c k Wide.

C l i c k t h e File tab, a n d t h e n o n t h e l e f t s i d e o f t h e B a c k s t a g e , c l i c k Print. C o m p a r e y o u r s c r e e n w i t h F i g u r e 2.

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8 .

9 .

6. Check with your Course Assignment Sheet or Course Syllabus, or consult with your instructor to determine whether you are to print your work for this chapter. If you are to print your work, at the top left corner of the Print Settings section, click the Print button. If you printed the spreadsheet, retrieve the printout from the printer.

7. On the File tab, click Save.

Because you have already named the file, the Save As dialog box does not display.

O n the File tab, click Exit to close the spreadsheet and exit Excel.

In the Word document, verify that the insertion point is in the second line of text. If not, on the taskbar, click the Word button to make it the active window.

10. On the Home tab, in the Styles group, click the Heading 2 thumbnail. Compare your screen with Figure 3.

11. On the File tab, click Print to display the Print tab. If you are printing your work for this chapter, click the Print button, and then retrieve your printout from the printer.

12. On the File tab, click Exit, and then com- pare your screen with Figure 4.

When you close a window with changes that have not yet been saved, a message will remind you to save your work.

13. Read the displayed message, and then click Save.

• You hove completed Skill 4 of 10

Figure 4 C o m m o n F e a t u r e s C h a p t e r 1 | C o m m o n F e a t u r e s o f O f f i c e 2010 1 3

• This book often instructs you to open a student data file so that you do not need to start the project with a blank document.

• The student data files are located on the student CD that came with this book. Your instructor may have provided an alternate location.

• You use Save As to create a copy of the stu­ dent data file onto your own storage device.

1 . If necessary, insert the student CD that came with this text. If the AutoPlay dialog box displays, click Close U a 4 .

2 . Using the skills practiced earlier, start Microsoft Word 2010.

3 . In the Documentl – Microsoft Word window, click the File tab, and then click Open.

4 . In the Open dialog box Navigation pane, scroll down and then, if necessary, open \V\ Computer. In the list of drives, click the CD/DVD drive to display the contents of the student CD. If your instructor has provided a different location, navigate to that location instead of using the student CD.

5. In the file list, double-click the 01_ student_data_files folder, double-click the 01_common_features folder, and then double-click the chapter_01 folder. Compare your screen with F i g u r e 1 . –

6. In the file list, click cf01_Visit, and then click the Open button. Compare your screen with F i g u r e 2 .

If you opened the file from the student CD, the title bar indicates that the document is in read-only mode—a mode where you cannot save your changes.

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7. If the document opens in Protected View, click the Enable Editing button.

Protected View is a view applied to documents downloaded from the Internet that allows you to decide if the content is safe before working with the document.

8 . Click the File tab, and then click Save As.

Because this file has already been saved with a name in a specific location, you need to use Save As to create a copy with a new name and location.

9. In the Save As dialog box Navigation pane, navigate to the C o m m o n Features Chapter 1 folder that you created previ­ ously—open 0 the drive on which you are saving your work, and then click the C o m m o n Features Chapter 1 folder.

1 0 . In the File n a m e box, replace the existing value with Lastname_Firstname_cf01_ Visit3 Be sure to use your own first and last names.

1 1 . Compare your screen with F i g u r e 3, and then click the Save button.

1 2 . On the title bar, notice the new file name displays and [Read-Only] no longer displays.

1 3 . On the taskbar, click the Windows Explorer button. Verify that the three files you have saved in this chapter display as shown in F i g u r e 4.

1 4 . In the Windows Explorer window, navigate to the s tudent CD, and then display the chapter_01 file list.

1 5 . Notice that the original student data file—cf01_Visit—is still located in the chapter_01 folder, and then Close the Windows Explorer window.

Y o u h o v e c o m p l e t e d S k i l l 5 o f 1 0

F i g u r e 4

C o m m o n F e a t u r e s C h a p t e r 1 | C o m m o n F e a t u r e s o f O f f i c e 2 0 1 0 1 5

• To edit is to insert text, delete text, or replace text in an Office document, spreadsheet, or presentation.

• To edit text, you need to position the insertion point at the desired location or select the text you want to replace.

1 . With the W o r d document as the active window, in the first line, click to the left of the word Aspen. Press (Bksp) 12 times to delete the words the City of. Be sure there is one space between each word as shown in F i g u r e 1 .

The Backspace key deletes one letter at a time moving from right to left.

2 . In the second line of the document, click to the left of the words The City of Aspen Falls. Press [ D e l e t e ] 12 times to delete the phrase The City of.

The Delete key deletes one letter at a time moving from left to right.

3 . In the line Area Attractions, double-click the word Area to select it. Type l o c a l and then compare your screen with F i g u r e 2 . —

When a word is selected, it is replaced by whatever you type next.

• Continue to the next page to complete the skill ̂

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SKILL 6: Type and Edit Text

4. Place the pointer approximately 1 inch to the left of the line Convention Center. When the [21 pointer displays as shown in

— F i g u r e 3, click one time.

Placing the pointer in the Selection bar and then clicking is a way to select an entire line with a single click. After selecting text, the Mini toolbar—a toolbar with common formatting buttons—may display briefly as you move the mouse.

5. With the entire line still selected, press [Delete) to delete the line.

6. On the Quick Access Toolbar, click the Undo button @ one time. Notice the Convention Center line displays again.

When you perform an incorrect action, clicking the Undo button often returns your document to its previous state.

7. At the end of the last line—Glider Tours— click between the last word and the para­ graph formatting mark (If). Press [Enter] to insert a new line.

8 . With the insertion point in the new line, type Contact Your Name for more information. Be sure to use your first and last names in place of Your and Name.

M Compare your screen with F i g u r e 4. 9. On the Quick Access Toolbar, click

Save Q .

When a document has already been saved with the desired name, click the Save button—the Save As dialog box is not needed.

M I N I T O O L B A R ( T H I S

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P O I N T E R I N

S E L E C T I O N B A R

F I G U R E 3

• Y o u h a v e c o m p l e t e d S k i l l 6 o f 1 0

N E W L I N E I N S E R T E D

F I G U R E 4

C o m m o n F e a t u r e s C h a p t e r 1 | C O M M O N F E A T U R E S O F O F F I C E 2 0 1 0 1 7

»• The copy command places a copy of the selected text or object in the Clipboard— a temporary storage area that holds text or an object that has been cut or copied.

• You can move text by moving it to and from the Clipboard or by dragging the text.

1 . Click the File tab, and then click Open. In the Open dialog box, if necessary, navigate to the student files and display the contents of the chapter_01 folder. Click cft)l_Visit_Events, and then click Open.

2. On the right side of the Ribbon’s Home tab, in the Editing group, click the Select button, and then click Select All. Compare your screen with F i g u r e 1.

3 . With all of the document text selected, on the left side of the Home tab, in the Clipboard group, click the Copy button 0.

4 . In the upper right corner of the Word window, click Close l U o j . You do not need to save changes—you will not turn in this student data file.

5. In Lastname_Firstname_cf01_Visit3, click to place the insertion point to the left of the line that starts Contact Your Name.

6. On the Home tab, in the Clipboard group, point to—but do not click—the Paste button. Compare your screen with F i g u r e 2 .

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The Paste button has two parts—the upper half is the Paste button, and the lower half is the Paste button arrow. When you click the Paste button arrow, a list of paste options display.

Continue to the next page to complete the skill ^

18 C o m m o n F e a t u r e s o f O f f i c e 2 0 1 0 | C o m m o n F e a t u r e s C h a p t e r 1

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7. Click the upper half of the Paste but ton to paste the selected text. Compare your

— screen with F i g u r e 3.

When you paste, you insert a copy of the text or object stored in the Clipboard and the Paste Options button displays near the pasted text.

Press [Esc] to hide the Paste Options button.

Scroll up to display the line Winter Blues Festival. Place the \T\ pointer to the left of the W, and then drag down and to the right to select two lines—Winter Blues Festival and Taste of Aspen Falls.

To drag is to move the mouse while holding down the left mouse button and then to release it at the appropriate time.

1 0 . On the Home tab, in the Clipboard group, click the Cut button 0.

The ait command removes the selected text or object and stores it in the Clipboard.

1 1 . Click to place the insertion point to the left of Contact Your Name, and then in the Clipboard group, click the Paste button to insert the text.

1 2 . Drag to select the text Taste of Aspen Falls, including the paragraph mark.

1 3 . With the [§] pointer, drag the selected text to the left of Winter Blues Festival. When the [¥] pointer displays to the left of Winter as shown in F i g u r e 4, release the mouse button.

1 4 . On the Quick Access Toolbar, click Save m.

• You have completed Skill 7 of 10

F i g u r e 4

C o m m o n F e a t u r e s C h a p t e r 1 | C o m m o n F e a t u r e s o f O f f i c e 2 0 1 0 1 9

• To format is to change the appearance of the text—for example, changing the text color to red.

> Before formatting text, you first need to select the text that will be formatted.

»• Once text is selected, you can apply formatting using the Ribbon or the Mini toolbar.

1 . Scroll to the top of the document, and then click anywhere in the first line, Visit Aspen Falls.

2. O n the Home tab, in the Styles group, click the Heading 1 thumbnail .

When no text is selected, the Heading 1 style is applied to the entire paragraph.

3 . Click in the paragraph, Local Attractions, and then in the Styles group, click the Heading 2 thumbnail . Click in the paragraph, Aspen Falls Annual Events, and then apply the Heading 2 style. Compare your screen with Figure 1.

4 . Drag to select the text Visit Aspen Falls! Immediately point to—but do not click— the Mini toolbar to display it as shown in Figure 2. If necessary, right-click the — selected text to display the Mini toolbar.

C o n t i n u e t o t h e n e x t p a g e t o c o m p l e t e t h e s k i l l >

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2 0 C o m m o n F e a t u r e s o f O f f i c e 2 0 1 0 | C o m m o n F e a t u r e s C h a p t e r 1

SKILL 8: F< and Paragraphs

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I n c r e a s e I n d e n t

b u t t o n

I n d e n t e d b u l l e t s

F i g u r e 4

5. On the Mini toolbar, click the Font Size arrow I” •[, and then from the list, click 28 to increase the size of the selected text.

6. Place the pointer approximately 1 inch to the left of the line Wine Country. When the SQ pointer displays, drag straight down. When all the lines between and including Wine Country and Glider Tours are selected, release the left mouse button.

7. On the Ribbon, in the Paragraph group, click the Bullets button IB-I and then compare your screen with F i g u r e 3.

8 . Click to the left of Annual Starving Artists Sidewalk Sale. Scroll down to display the bottom of the page. Press and hold [ S h i f t ] while clicking to the right of Winter Blues Festival to select all of the text between and including Annual Starving Artists Sidewalk Sale and Winter Blues Festival.

9. In the Paragraph group, click the Bullets button |B’L

1 0 . Scroll to the top of the document. Use either technique just practiced to select Wine Tasting Tours and Wineries.

1 1 . In the Paragraph group, click the Increase Indent button [*] one time. Compare your screen with F i g u r e 4.

1 2 . On the Quick Access Toolbar, click Save [H].

• Y o u h o v e c o m p l e t e d S k i l l 8 o f 1 0

C o m m o n F e a t u r e s C h a p t e r 1 | C o m m o n F e a t u r e s o f O f f i c e 2 0 1 0 2 1http://Visit-Aspen-Falls.ilhttp://An-Geaer.il*http://vvmar.eshttp://ao-cv.eehttp://e-aAnnuaiWini-Ftitlva.lt

• SKILL 9: Use the Ribbon

• Each Ribbon tab contains commands organized into groups. Some tabs display only when a certain type of object is selected—a graphic, for example.

1. Press and hold [ C t r l ] , and then press [Homel to place the insertion point at the begin­ ning of the document.

2 . On the Ribbon, to the right of the Home tab, click the Insert tab. In the Illustrations group, click the Picture button.

3. In the Insert Picture dialog box, navigate as needed to display the contents of the student files in the chapter_01 folder. Click cf01_Visit_River, and then click the Insert button. Compare your screen with F i g u r e 1.

When a picture is selected, the Format tab displays below Picture Tools. On the Format tab, in the Picture Styles group, a gallery— a visual display of choices from which you can choose—displays thumbnails. The entire gallery can be seen by clicking the More button to the right and below the first row of thumbnails.

4. On the Format tab, in the Picture Styles group, click the More button 0 to display the Picture Styles gallery. In the gallery, point to the fourth thumbnail in the first row—Drop Shadow Rectangle—to display the ScreenTip as shown in F i g u r e 2 .

Picture Tools Format tab

Picture Styles gallery

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A ScreenTip is informational text that displays when you point to commands or thumbnails on the Ribbon.

5. Click the Drop Shadow Rectangle thumbnail to apply the picture style.

• Continue to the next page to complete the skill •

22 Common Features of Office 2010 | Common Features Chapter l

Live Preview of Drop Shadow

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• a g t l t ‘ l WalHi: 3/117

F I G U R E 3

K E Y T I P S F O R

H O M E T A B

K E Y T I P F O R I T A L I C

B U T T O N

F I G U R E 4

6. On the Format tab, in the Arrange group, click the Wrap Text button, and then from the list of choices, click Square.

7. Point to the picture, and then with the \%\ pointer, drag the picture to the right side of the page as shown in F I G U R E 3.

8. Click a blank area of the page, and then notice the Picture Tools Format tab no longer displays.

9. On the Page Layout tab, in the Themes group, click the Themes button.

1 0 . In the Themes gallery, point to—but do not click—each of the thumbnails to dis­ play the Live Preview of each theme. When you are done, click the Civic thumbnail .

1 1 . On the View tab, in the Zoom group, click the One Page button to display the entire page on the screen. If necessary, adjust the position of the picture.

1 2 . On the View tab, in the Zoom group, click the 100% button.

1 3 . Select the text Visit Aspen Falls! without selecting the paragraph mark. Press [W] to display KeyTips—keys that you can press to access each Ribbon tab and most com­ mands on each tab. Release [Ait], and then press (TT) one time to display the Home tab. Compare your screen with F I G U R E 4 .

With KeyTips displayed on the Home tab, pressing [T] is the same as clicking the Italic button 0. In this manner, you select Ribbon commands without using the mouse.

1 4 . Press (T) to apply the Italic format to the selected text.

1 5 . Save (5] the document.

• You have completed Skill 9 of 10

C O M M O N F E A T U R E S C H A P T E R 1 | C O M M O N F E A T U R E S O F O F F I C E 2 0 1 0 2 3http://Ho.milhttp://VisitAspenFalls.1Ifile://-/-ineyatC3

• Commands can be accessed in dialog boxes—boxes where you can select multiple settings.

• You can also access commands by right-clicking objects in a document.

1. In the paragraph that starts Aspen Falls overlooks the Pacific Ocean, triple-click— click three times fairly quickly without moving the mouse—to highlight the entire paragraph.

2. O n the Home tab, in the lower right cor­ ner of the Font group, point to the Font Dialog Box Launcher [|] as shown in F i g u r e 1.

The [1] buttons at the lower right corner of most groups open a dialog box with choices that may not be available on the Ribbon.

3 . Click the Font Dialog Box Launcher [s] to open the Font dialog box.

4. In the Font dialog box, click the Advanced tab. Click the Spacing arrow, and then click Expanded.

5. To the right of the Spacing box, click the By spin box up arrow three times to display 1.3 pt. Compare your screen with F i g u r e 2, and then click OK to close the dialog box and apply the changes.

• Continue to the next page to complete the skill

C o m m o n F e a t u r e s o f O f f i c e 2 0 1 0 | C o m m o n F e a t u r e s C h a p t e r 1

F o n t D i a l o g B o x

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p r e v i e w

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S p i n b o x a r r o w s

P a r a g r a p h

s e l e c t e d

F i g u r e 2

Use Shortcut Menus and Dialog Boxes

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Figure 3

Paragraph dialog box

Spacing before value changed

Spacing after value typed

Figure 4

6. With the paragraph still selected, right-click—click the paragraph with the right mouse but ton—and then

— compare your screen with Figure 3. When you right-click selected text, the Mini toolbar and a shortcut menu display. A shortcut menu displays a list of commands related to the type of object that you right-click.

From the displayed shortcut menu, click the Paragraph command. Alternately, on the Home tab, click the Paragraph Dialog Box Launcher.

7.

8.

9.

10.

11.

In the Paragraph dialog box, under Spacing, click the Before spin up arrow three times to display 18 pt.

In the After box, highlight the existing value, and then type 15 Compare your screen with Figure 4, and then click OK.

If your instructor asks you to print your work, click the File tab, click Print, and then click the Print button.

Click Save [5], click the File tab, and then click Exit.

Done! You have completed Skill 10 of 10, and your document is complete!

C O M M O N F E A T U R E S C H A P T E R 1 | C O M M O N F E A T U R E S O F O F F I C E 2010 2 5

T h e fo l lowing M o r e Skills a re located at www.pearsonhighered.com/skills

M o r e S k i l l s Q C a p t u r e S c r e e n s w i t h t h e S n i p p i n g T o o l

S O M E O F THE W O R K THAT Y O U D O IN THIS B O O K C A N N O T B E G R A D E D

W I T H O U T S H O W I N G Y O U R C O M P U T E R SCREENS TO THE GRADER. Y O U C A N

U S E THE S N I P P I N G TOOL TO CREATE PICTURES O F YOUR SCREENS. S N I P FILES

CAN B E P R I N T E D OR S U B M I T T E D ELECTRONICALLY.

I N M O R E SKILLS 1 1 , Y O U WILL U S E THE S N I P P I N G TOOL TO CREATE A

PICTURE O F YOUR SCREEN A N D THEN C O P Y THE PICTURE I N T O A W O R D

D O C U M E N T .

T O B E G I N , O P E N Y O U R W E B BROWSER, NAVIGATE TO

W W W . P E A R S O N H I G H E R E D . C O M / S K I L L S , LOCATE THE N A M E O F YOUR

TEXTBOOK, A N D THEN FOLLOW THE INSTRUCTIONS O N THE W E B S I T E .

M o r e S k i l l s ^ U s e M i c r o s o f t O f f i c e H e l p

M I C R O S O F T O F F I C E 2 0 1 0 H A S A H E L P S Y S T E M I N W H I C H Y O U CAN

SEARCH FOR ARTICLES THAT S H O W Y O U H O W TO A C C O M P L I S H TASKS.

I N M O R E SKILLS 1 2 , Y O U WILL U S E THE O F F I C E 2 0 1 0 H E L P S Y S T E M

TO V I E W A N ARTICLE O N H O W TO C U S T O M I Z E THE H E L P W I N D O W .

T O B E G I N , O P E N Y O U R W E B BROWSER, NAVIGATE TO

W W W . P E A R S O N H I G H E R E D . C O M / S K I L L S , LOCATE THE N A M E O F YOUR

TEXTBOOK, A N D THEN FOLLOW THE INSTRUCTIONS O N THE W E B S I T E .

M o r e S k i l l s ^ O r g a n i z e F i l e s

O V E R T I M E , Y O U M A Y CREATE H U N D R E D S O F FILES U S I N G MICROSOFT

OFFICE. T O FIND Y O U R FILES W H E N Y O U N E E D T H E M , T H E Y N E E D TO B E

WELL-ORGANIZED. Y O U C A N ORGANIZE Y O U R C O M P U T E R FILES B Y CAREFULLY

N A M I N G T H E M A N D B Y PLACING T H E M INTO FOLDERS.

I N M O R E SKILLS 1 3 , Y O U WILL CREATE, DELETE, A N D R E N A M E FOLDERS.

Y O U WILL T H E N C O P Y , DELETE, A N D M O V E FILES INTO THE FOLDERS THAT Y O U

CREATED.

T O B E G I N , O P E N Y O U R W E B BROWSER, NAVIGATE TO

W W W . P E A R S O N H I G H E R E D . C O M / S K I L L S , LOCATE THE N A M E O F Y O U R

TEXTBOOK, A N D THEN FOLLOW THE INSTRUCTIONS O N THE W E B S I T E .

M o r e S k i l l s S a v e D o c u m e n t s t o W i n d o w s L i v e

I F Y O U R C O M P U T E R IS C O N N E C T E D TO THE INTERNET, Y O U C A N SAVE

YOUR O F F I C E D O C U M E N T S TO A DRIVE AVAILABLE TO Y O U FREE O F CHARGE

THROUGH W I N D O W S L I V E . Y O U C A N THEN O P E N THE FILES F R O M OTHER

LOCATIONS S U C H AS H O M E , SCHOOL, OR W O R K .

I N M O R E SKILLS 1 4 , Y O U WILL SAVE A M E M O TO W I N D O W S L I V E .

T O B E G I N , O P E N Y O U R W E B BROWSER, NAVIGATE TO

W W W . P E A R S O N H I G H E R E D . C O M / S K I L L S , LOCATE THE N A M E O F YOUR

TEXTBOOK, A N D T H E N FOLLOW THE INSTRUCTIONS O N THE W E B S I T E .

C O M M O N FEATURES OF OFFICE 2 0 1 0 | C O M M O N FEATURES C H A P T E R 1http://www.pearsonhighered.com/skillshttp://www.pearsonhighered.com/skillshttp://www.pearsonhttp://highered.com/skillshttp://www.pearsonhighered.com/skillshttp://www.pearsonhighered.com/skills

K e y T e r m s

Cell 8

Cell reference 12

Clipboard 18

Copy 18

Cut 19

Dialog box 24

Drag 19

Edit 16

Format 20

Gallery 22

Grid line 12

Insertion point 7

KeyTip 23

Live Preview 7

Mini toolbar 17

Page Layout view 12

Paste 19

Protected View 15

RAM 10

Read-only mode 14

Right-click 25

ScreenTip 22

Shortcut menu 25

Toggle button 7

Triple-click 24

O n l i n e H e l p Sk i l l s

1. Start f J Word. In the upper right corner o f the Word window, click the Help button [©]. In the Help window, click the Maximize h&H button.

2. Click in the search box, type Create a document and then click the Search button. In the search results, click Create a document.

3. Read the article’s introduction, and then below What do you want to do, click Start a document from a template. Compare your screen wi th Figure 1.

4. Read the Start a document from a template section to see i f you can answer the following: What types o f documents are available as templates? On the New tab, under Available Templates, what are the two general locations that you can find templates?

Common Features Chapter 1 | Common Features of Office 2010

Matching Match each term in the second column with its correct definition in the first column by writing the letter of the term on the blank line in front of the correct definition.

Categories
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a _________ forecast predicts the future cash inflows and outflows in future periods.

SM-App-5e.pdf

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Appendix 851

Appendix Capital Investment Decisions: An Overview

Solutions to Review Questions

A-1. The timing is important because cash received earlier has a greater economic value than cash received later. There is an opportunity cost and risk involved by having funds tied up in capital investment projects. Determining the amount is important in estimating the future cash flows. The timing and amount together are used to determine the economic value of the project.

A-2. The time value of money merely states that cash received earlier has a greater value than cash received later because the dollar received today can be earning interest between now and later.

A-3. Revenues represent the accounting measure of inflows to the firm. Revenues might be recognized when, before, or after cash is received. Revenues are recognized based on generally accepted accounting principles.

A-4. Expenses represent the accounting measure of outflows from the firm. Expenses are matched with revenues and, therefore, might be recognized when, before, or after cash is spent.

A-5. Depreciation is an accounting measure of the use of a capital asset and is not a cash flow. The tax shield on depreciation is the savings in taxes associated with the depreciation expense recorded for tax purposes and is a cash flow.

©The McGraw-Hill Companies, Inc., 2017 852 Fundamentals of Cost Accounting

Solutions to Critical Analysis and Discussion Questions

A-6. To determine which, if either, project should be approved, the net present value of each project should be determined. Once the timing and amount of cash flows has been determined, they should be discounted to the present by determining and applying appropriate discount rates. Any project with a positive net present value could be justified and the project with the greater net present value should be approved under normal circumstances.

A-7. The four types of cash flows are:

(1) investment cash flows, (2) periodic operating flows,

(3) depreciation tax shield, and

(4) disinvestment flows. We consider them separately because each type of flow results from different activities and gives rise to different tax consequences.

A-8. No. Depreciation is not a cash flow item. However, the tax shield which arises from depreciation deductions for tax purposes is a cash flow item and is included.

A-9. The total amount depreciated over the life of the machine (and, therefore, often the tax savings associated with that depreciation) is the same regardless of the depreciation method used. However, for capital investment decisions, the timing of the savings is important because it affects the net present value of the depreciation tax shield.

A-10. Although the working capital might be assumed to be returned to the firm at the end of the project, the firm does not have the use of those funds during that time. Therefore, the present value of the working capital returned is less than the present value of the working capital contributed.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Appendix 853

A-11. The net present value analysis for a new plant considered in this appendix considers the cash flows from the entire life of the plant and compares the present value of those cash flows to the initial investment in the plant. Accounting measures of income use a measure of plant cost (depreciation), which is an allocation of the plant cost to the individual years. This allocation often does not depend on the actual usage of the plant. Therefore, plants that are built with the intention of growing output to future demand will have insufficient cash inflows in the first year to cover the depreciation cost. Accounting income, therefore will be low (or negative)..

©The McGraw-Hill Companies, Inc., 2017 854 Fundamentals of Cost Accounting

Solutions to Exercises

A-12. (20 min.) Present Value of Cash Flows: Star City.

a. At 20% Time Year 0 1 2 3 4 5

Net cash flow ………. ($200,000 ) $20,000 $50,000 $80,000 $80,000 $100,000 PV factor (20%) …… 1.000 .833 .694 .579 .482 .402 Present values …….. ($200,000 ) $16,660 $34,700 $46,320 $38,560 $ 40,200 Net PV of project …. ($ 23,560 )

b. At 12% Time Year 0 1 2 3 4 5

Net cash flow ………. ($200,000 ) $20,000 $50,000 $80,000 $80,000 $100,000 PV factor (12%) …… 1.000 .893 .797 .712 .636 .567 Present values …….. ($200,000 ) $17,860 $39,850 $56,960 $50,880 $ 56,700 Net PV of project …. $ 22,250

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Appendix 855

A-13. (25 min.) Present Value of Cash Flows: Rush Corporation.

a.

Year

Depreciation Tax Shield

at 40% PV Factor

(8%) Present

Value 1 $120,000 $ 48,000 .926 $ 44,448 2 210,000 84,000 .857 71,988 3 90,000 36,000 .794 28,584 4 90,000 36,000 .735 26,460 5 90,000 36,000 .681 24,516 $600,000 $240,000 $195,996

The present value of the tax shield is $195,996.

b.

Year

Depreciation Tax Shield

at 40% PV Factor

(8%) Present

Value 1 $120,000 $ 48,000 .926 $ 44,448 2 120,000 48,000 .857 41,136 3 120,000 48,000 .794 38,112 4 120,000 48,000 .735 35,280 5 120,000 48,000 .681 32,688 $600,000 $240,000 $191,664

The present value of the tax shield is $191,664. Note the total depreciation taken is the same under straight-line and accelerated, but the timing under accelerated methods increase the present value of the tax shield over the straight-line method.

In part b, we can also use the annuity table (Exhibit A.9), because the annual cash flows are equal. The present value is $191,664 (= $48,000 x 3.993).

©The McGraw-Hill Companies, Inc., 2017 856 Fundamentals of Cost Accounting

A-14. (30 min.) Present Value Analysis in Nonprofit Organizations: Johnson Research Organization.

Year 0 1 2 3 4 5 6 7

Investment flows …………….. $(6,000,000 ) Periodic operating flows: Annual cash savings ……. $1,400,000 $1,400,000 $1,400,000 $1,400,000 $1,400,000 $1,400,000 $1,400,000 Additional cash outflow … (200,000) (200,000) (200,000) (200,000) (200,000) (200,000) (200,000) Disinvestment flows …….. 400,000 Net annual cash flow …… $(6,000,000 ) $1,200,000 $1,200,000 $1,200,000 $1,200,000 $1,200,000 $1,200,000 $1,600,000 PV factor 10% ……………. 1.000 .909 .826 .751 .683 .621 .564 .513 Present value …………….. $(6,000,000 ) $1,090,800 $ 991,200 $ 901,200 $ 819,600 $ 745,200 $ 676,800 $ 820,800 Net present value ……….. $45,600

Yes, the organization should buy the equipment. It is important to note, though, that the net present value is small relative to the investment and so the decision is sensitive to our estimates of the cash flows.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Appendix 857

Solutions to Problems

A-15. (35 min.) Compute Net Present Value; Compare to Accounting Income: Lucas Company.

a. Accounting income each year will be $500. The total over four years is $2,000.

For each year, accounting income is calculated as follows:

Cash flows …………………… (Cash revenues – cash expenses) $3,000 Depreciation ………………… ($10,000 ÷ 4 years) 2,500 Accounting income ……….. $ 500

b.

The present value of cash flows is (four years @ 10%):

($10,000) x 1.000 + ($3,000 x 3.170) = ($490).

c. The total accounting income is positive ($2,000) over the four years, but the net present value is negative (–$490). The difference arises, because accounting income does not consider the time value of money in depreciating the investment.

©The McGraw-Hill Companies, Inc., 2017 858 Fundamentals of Cost Accounting

A-16. (35 min.) Sensitivity Analysis in Capital Investment Decisions: Square Manufacturing.

The schedule of cash flows is ($000 omitted):

Year

Best Case Expected

Worst Case

0 ($9,000 ) ($9,000 ) ($9,000 ) 1 0 0 0 2 0 0 0 3 0 0 0 4 6,000 4,200 1,800 5 6,000 4,200 1,800 6 6,000 4,200 1,800 7 6,000 4,200 1,800

Net Present Value @ 14% $ 2,802 a ($ 738 )b ($5,460 )c

Note: In the following calculations, the present value factors are from Exhibit A.8. If you use Excel or a financial calculator, the net present values might differ slightly. a$2,802 = $(9,000) + ($6,000 x (0.592 + 0.519 + 0.456 + 0.400)) b$(738) = $(9,000) + ($4,200 x (0.592 + 0.519 + 0.456 + 0.400)) c$(5,460) = $(9,000) + ($1,800 x (0.592 + 0.519 + 0.456 + 0.400))

Under the expected scenario, the project has a negative net present value. Therefore, it would probably be rejected. However, under the best case, the project’s net present value is positive, which may make it suitable if there are additional reasons to believe this scenario is more likely or if the company is willing to take the risk on the project for other reasons.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Appendix 859

A-17. (40 min.) Compute Net Present Value: Dungan Corporation.

a. Equipment removal net of tax effects = $3,000 = $5,000 x (1 – 40%). b. Depreciation schedule:

Year

Depreciation

Tax Shield at 40%

Present Value Factor (16%)

Present Value

1 $ 40,000 $16,000 .862 $13,792 2 70,000 28,000 .743 20,804 3 30,000 12,000 .641 7,692 4 30,000 12,000 .552 6,624 5 30,000 12,000 .476 5,712

Totals $200,000 $80,000 $54,624

c. Forgone tax benefits: $4,000 = ($100,000 ÷ 10 years) x 40%

d. Gain from salvage of new equipment:

$36,000 = $60,000 x (1 – 40%) e. Tax benefit arising from loss on old equipment:

$24,000 = ($100,000 book value – $40,000 salvage value) x .40 tax rate

f. Differential cash flows (years 1 – 10): $19,800 = [($30,000 + $48,000) – ($25,000 + $20,000)] x (1 – 40%)

©The McGraw-Hill Companies, Inc., 2017 860 Fundamentals of Cost Accounting

A-17. (continued)

g. Year 0 1 2 3 4 5 6 7 8 9 10

Investment flows: Equipment cost …… $(200,000 ) Removal …………….. (3,000 ) Salvage of old

equipment ……….

40,000

Tax benefit—sale of old equipment

24,000

Periodic operating flows ……………….

$19,800

$19,800

$19,800

$19,800

$19,800

$19,800

$19,800

$19,800

$19,800

$19,800

Tax shield from depreciation: New equipment:

Year 1 …………….. 16,000 Year 2 …………….. 28,000 Years 3–5 ……….. 12,000 12,000 12,000 Old equipment

(forgone) ………..

(4,000 )

(4,000

)

(4,000

)

(4,000

)

(4,000

)

(4,000

)

(4,000

)

(4,000

)

(4,000

)

(4,000

)

Disinvestment: Proceeds of

disposal …………..

60,000

Tax on gain ………… (24,000 ) Total cash flows ……. $(139,000 ) $31,800 $43,800 $27,800 $27,800 $27,800 $15,800 $15,800 $15,800 $15,800 $51,800 PV factor at 16% …… .862 .743 .641 .552 .476 .410 .354 .305 .263 .227 Present values ……… $(139,000 ) $27,412 $32,543 $17,820 $15,346 $13,233 $ 6,478 $ 5,593 $4,819 $ 4,155 $11,759 Net present value ….. $ 158

SM-Ch01-5e.pdf

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 1

1 Cost Accounting: Information for Decision Making

Solutions to Review Questions

1-1. Among the goals of an organization, a central one is to create and increase value. Cost accounting systems are designed to provide information to decision makers in the organization with the information they need to accomplish this goal. Therefore, the designers of the cost accounting system need to understand how value is created in the organization in order to design systems for their particular organization.

1-2. Financial accounting is designed to provide information about the firm to external users. External users include investors, creditors, government authorities, regulators, customers, competitors, suppliers, labor unions, and so on. Cost accounting systems are designed to provide information to internal users (managers).

This difference is important, because it affects the design of the systems. Financial accounting systems are based on standards or rules. This allows the user to compare the results of different firms. Managerial accounting systems do not require rules. Each firm is free to develop managerial accounting systems that best serve the needs of the decision makers (managers).

1-3. B Providing cost information for financial reporting A Identifying the best store in a chain

C Determining which plant to use for production

1-4. The value chain is the set of activities that transforms raw resources into the goods and services end users purchase and consume. The supply chain includes the set of firms and individuals that sells goods and services to the firm. The distribution chain is the set of firms and individuals that buys and distributes goods and services from the firm.

©The McGraw-Hill Companies, Inc., 2017 2 Fundamentals of Cost Accounting

1-5. The customers of cost accounting are managers, from plant managers to the CEO.

1-6. Value-added activities are activities that customers perceive as adding utility to the goods or services they purchase. Nonvalue-added activities do not add value to the goods or services. By classifying costs this way, the cost accounting system can help the manager identify areas (processes) that can be improved, lowering costs and adding value to the organization.

1-7. Answers will vary, but should include some of the following:

Title

Major Responsibilities and Major Duties

Chief financial officer (CFO) ………  Manages entire finance and accounting function

Treasurer ………………………………..  Manages liquid assets  Conducts business with banks and other

financial institutions  Oversees public issues of stock and debt

Controller ………………………………..  Plans and designs information and incentive systems

Internal auditor ………………………..  Ensures compliance with laws, regulations, and

company policies and procedures  Provides consulting and auditing services within

the firm

Cost accountant ………………………  Records, measures, estimates, and analyzes costs

 Works with financial and operational manager to provide relevant information for decisions

1-8. No. Sarbanes-Oxley is a law and violations of it are legal issues. Codes of ethics are necessary to help accountants and managers identify situations that might develop into ethical conflicts, understand what they could do in these situations, and to learn what to do when they believe that an ethical violation has occurred.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 3

Solutions to Critical Analysis and Discussion Questions

1-9. We would not agree. The role of accountants is to help manage the organization. Part of that role is to report results. Another part is to design systems that assist other managers in making decisions to improve performance. This role requires that accountants understand how value is created in their organizations.

1-10. The calculation of cost depends on the decision being made. Therefore, the first question to ask is, “What decision (or decisions) are you trying to make?”

1-11. Costs that you could ask to be reimbursed might include the fuel, a share of the maintenance costs, “wear and tear,” or depreciation, and insurance. To avoid disagreements, it would be necessary to negotiate an agreement (even if only informally) between you and your friend considering all factors. For example, you might agree that she should pay for the gas and any other supplies (e.g., oil) needed on the trip.

If you are going along, you might change the agreement so that you split these costs. Alternatively, you might say that because you are going anyway, she can ride along for nothing.

1-12.

Although it is not the “job” of accounting to determine strategy, accounting provides important information to those who do determine strategy. If the cost accounting system provides inaccurate information, the firm may end up with an unintended strategy, because managers are making decisions based on faulty information.

1-13. Executive performance evaluation systems are designed for a specific company’s needs. The systems should be flexible to adapt to the circumstances that exist in that company. A common set of accounting principles would tend to reduce flexibility and usefulness of these systems. As long as all parties know the accounting basis used by the system, the exact rules can be designed in whatever manner the parties deem appropriate.

©The McGraw-Hill Companies, Inc., 2017 4 Fundamentals of Cost Accounting

1-14. Although not-for-profit organizations are not seeking to make a profit, they must remain financially viable to accomplish their missions. Cost accounting information can help managers of not-for-profit organizations by highlighting the costs of various activities, identifying sources of revenue, and measuring performance of managers. In terms of organizational survival, cost accounting information can be just as (or more) important for a not-for-profit as for a for-profit firm.

1-15. Airlines are characterized by the need to own a substantial amount of capacity costs. Managers at airlines require very sophisticated load management information that predicts the number of passengers flying on a particular route on a particular day. If they set a single price that would cover their costs given a certain number of passengers, they risk flying with empty seats. Once the plane takes off, they cannot sell the seat. Therefore, they need a flexible pricing system. Such a system requires detailed cost information about passengers and aircraft.

The costs are unlikely to be much different among passengers. The variable costs are relatively low (per passenger) and may include food and beverage, some baggage handling cost, some ticket processing costs, and, depending on the plane, a (very) small amount of fuel.

1-16. The cost accounting issues for Nabisco are the same as for Carmen’s Cookies in the sense that managers at Nabisco want the same kind of information as Carmen: what are the costs of cookies, who is performing the best, and so on. The cost accounting issues are different in the size and complexity of the operations at Nabisco compared to Carmen’s Cookies.

1-17. In decision-making, managers or supervisors may wish to take actions that they believe will increase the firm’s value that are difficult to justify given available information. Often, these situations arise when managers are using their intuition and their experience to identify new business opportunities and cannot point to data that support their views. For example, a marketing manager might view investment in a new advertising campaign as necessary for remaining competitive even though it appears to increase costs. Because the accountant does not have expertise in this area, she cannot verify the information the marketing manager is using.

In a few cases, however, a marketing manager may wish to pursue a project because of personal reasons (for example, because he was the champion of the product), and hopes to have an economic analysis to justify additional advertising support. In these situations, care must be taken to ascertain the economic merits of the plan, and, if the plan cannot be justified on economic grounds, the manager must make the case for the project on another basis.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 5

The final responsibility for the decision rests with the manager. Therefore, plans that cannot be justified on a cost analysis basis may still be adopted at the discretion of operating management. The controller should be clear that the project is justified on a basis other than (easily measured) costs.

In the control area, the accountant is charged with the responsibility of making certain that plans are executed in an optimal and efficient manner. In some cases this may be viewed as placing restrictions on management actions. Under these circumstances the marketing manager may view the accounting function as placing too great a constraint on him while the accountant may view the marketing manager as attempting to circumvent the rules.

1-18. This is a tricky question. The problem is that if each firm tries to minimize its own cost, some of the necessary processes might not be done satisfactorily. For example, if every firm decides not to hold inventory as a way to lower costs, customers might not be able to obtain products in a timely manner and look elsewhere. The goal is to increase value, not minimize costs.

1-19. The purpose of bonuses is to provide incentives to managers to “work harder” when the owner (or, for example, the CEO) cannot observe the manager’s efforts. As we will see, all performance incentive systems have the potential for abuse. However, eliminating them also eliminates the benefits of bonus plans. The firm needs to balance the costs of potential abuses with the benefits from better decision-making by managers.

1-20. The cost accountant provides information to decision makers in the firm. He or she needs to provide the best information possible, given the costs. As information technology improves, the cost of information falls and the quality of information the cost accountant can provide improves.

1-21. Studying cost accounting will most likely increase Carmen’s chances of success with her store. As illustrated in the chapter, she has a better idea of the costs of her business and the financial status of its different operations. Of course, it cannot guarantee success. A successful business depends on many things, including identifying the right products, efficient operations, and good marketing. Cost accounting helps managers make better decisions about these aspects, but cannot forecast trends or overcome bad managerial decision-making.

©The McGraw-Hill Companies, Inc., 2017 6 Fundamentals of Cost Accounting

1-22. There are two types of costs the airline or hotel incur with such upgrades. One type of cost results from the incremental resources that are a part of the upgraded service (perhaps a free meal on the airline or the costs of cleaning a larger room). These costs will be shown in the accounting records. In addition to these “direct” costs, there are “opportunity” costs. These costs arise when customers purchase a economy airline fare or smaller room in the hopes of an upgrade. If these customers would have purchased a first-class airfare or a more expensive room, this represents a lost opportunity. These opportunity costs will not be recorded in the accounting records.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 7

Solutions to Exercises

1-23. (10 Min.) Value Chain and Classification of Costs: Apple, Inc.

Cost Stage in the Value Chain Programmer costs for a new operating system. 4. Research & Development Costs to ship computers to customers. 6. Distribution Call center costs for support calls. 3. Customer Service Salaries for employees working on new product designs.

5. Design

Costs to purchase advertising in university stores. 1. Marketing Costs of memory chips to make computers. 2. Production

1-24. (5 Min.) Supply Chain and Supply Chain Costs: Coastal Cabinets. It is important that costs are minimized in the supply chain. Because it is cheaper for Coastal Cabinets to carry the inventory, the resolution should result in Coastal Cabinets carrying the inventory. You might suggest that the two firms share the inventory savings through price discounts or other contractual agreements.

1-25. (10 Min.) Accounting Systems: McDonald’s. Decision Maker System

a. Investor* ………………………… Financial (F) b. Marketing manager …………. Cost (C)

c. Competitor* ……………………. Financial (F)

d. Labor organization* …………. Financial (F) e. Advertising manager ……….. Cost (C)

*Note that all these decision makers might like information from the cost accounting system, but they would be unlikely to be given access to this information.

1-26. (10 Min.) Accounting Systems: Ford Motor Company. Answers will vary, but examples include the following.

Manager Example Decision

a. Plant manager ………………….. How to layout the plant. b. Purchasing manager …………. Which supplier to use.

c. Quality supervisor ……………… Where to focus quality improvement efforts.

d. Personnel manager …………… Where to recruit workers e. Maintenance supervisor ……. Whether to repair or replace a machine

©The McGraw-Hill Companies, Inc., 2017 8 Fundamentals of Cost Accounting

1-27. (10 min.) Cost Data for Managerial Purposes: Delta Airlines. a. Differential costs are costs that would change, which are the labor costs in this

situation. Other costs would presumably not be affected by the change in labor. Other issues include the quality and dependability of the new approach.

Differential costs next year are $0.60 (= $2.00 – $1.40) calculated as follows:

Labor Cost Old Method New Method Next year $2.00 $1.40 [= (1 – .30) x $2.00]

b. Management would use the information to help decide whether to use the new

method. Management would also want to know the effect of quality (lost bags, delays in delivering bags to the baggage claim, etc.).

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 9

1-28. (20 Min.) Cost Data for Managerial Purposes: Betty’s Fashions.

Considering the following costs as differential shows that closing the City Division will lower profits for the chain.

Betty’s Fashions, City Division Divisional Income Statement

Differential Revenues and Costs For the Year Ending January 31

Sales revenue …………………………………….. $ 8,600,000 Differentiala Costs Advertising ………………………………………. 350,000 Differentialb Cost of goods sold ……………………………. 4,300,000 Differentiala Divisional administrative salaries ………… 580,000 Differential Selling costs (sales commissions) ………. 1,160,000 Differentiala Rent ……………………………………………….. 1,470,000 Differential Share of corporate administration ……….. –0– Not differential Total costs ……………………………………… $ 7,860,000 Net differential gain before income tax ……. $ 740,000 Tax expense at 40% rate ……………………… 296,000 Differential

Net differential gain from store ……………….. $ 444,000

a These revenues and costs are differential if the sales (and the associated cost of sales) will be lost to the chain. If customers go to other stores in the chain when the City Division is closed, these revenues and costs will not be differential.

b If some of the advertising is “brand” advertising that benefits all stores, some of the advertising costs may not be differential.

©The McGraw-Hill Companies, Inc., 2017 10 Fundamentals of Cost Accounting

1-29. (20 Min.) Cost Data for Managerial Purposes: State University Business School.

Considering the following costs as differential shows that dropping the BBA degree will lower profits for the school.

State University Business School Degree Income Statement

Differential Revenues and Costs For the Academic Year Ending June 30

Revenue …………………………………………….. $ 6,000,000 Differentiala Costs Advertising – BBA program …………………. 225,000 Differentialb Faculty salaries ………………………………… 3,060,000 Differentiala Degree operating costs ……………………… 390,000 Differentiala Building maintenance ………………………… 555,000 Differentiala Classroom costs ……………………………….. 1,275,000 Differentiala Allocated school administration costs ….. –0– Not differential Total costs ……………………………………… $ 5,505,000 Net differential gain from BBA program ……. $ 495,000

a These revenues and costs are differential to the school, but might not be to the university if students will transfer to other programs and if the faculty and buildings will continue to be maintained by the university.

b If some of the advertising is “brand” advertising that benefits all programs, some of the advertising costs may not be differential.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 11

1-30. (20 Min.) Cost Data for Managerial Purposes: State University Business School.

a. The following differential analysis shows that the combined contribution of the BBA program will be positive.

State University Business School Degree Income Statement

Differential Revenues and Costs, BBA Programs For the Academic Year Ending June 30

Revenue …………………………………………… $ 6,000,000 x 2 $12,000,000 Costs Advertising – BBA program ……………….. 225,000 + (225,000 x 3) 900,000 Faculty salaries ………………………………. 3,060,000 x 2 6,120,000 Degree operating costs ……………………. 390,000 x 1.5 585,000 Building maintenance ………………………. unchanged 555,000 Classroom costs ……………………………… unchanged 1,275,000 Classroom rental ……………………………… given 300,000 Differential school administration costs .. given 30,000 Total costs ……………………………………. $9,765,000 Net gain from BBA programs ……………….. $ 2,235,000

b. The Dean should consider whether there are sufficient applicants with necessary qualifications. Similarly, the Dean should ensure that there is sufficient faculty to expand the program to this extent.

©The McGraw-Hill Companies, Inc., 2017 12 Fundamentals of Cost Accounting

1-31. (20 Min.) Cost Data for Managerial Purposes––Budgeting

1-32. Trends in Cost Accounting Answers will vary.

a. Activity-based costing might be used in the Design component to help designers identify designs that will lead to less costly production requirements.

b. Benchmarking might be used in Purchasing to ensure the firm is not paying too much for inputs.

c. Cost of quality might be used in Customer Service to monitor the costs associated with producing defective units.

d. Customer relationship management might be used in Marketing to identify profitable customers.

e. Lean accounting might be used in production to help identify and avoid waste.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 13

1-33. Trends in Cost Accounting

Title

Responsibility 5 CFO Signs off on financial statements. 3 Treasurer Determines where to invest cash balances. 4 Controller Maintains accounting records. 1 Internal auditor Ensures procurement rules are followed. 2 Cost accountant Evaluates costs of products.

1-34. (15 Min.) Ethics and Channel Stuffing: Continental Condiments. a. As a management accountant, Maria has a responsibility to perform her professional

duties with competence in accordance with relevant laws and regulations. Channel stuffing borders on illegal activity, especially if it is done to defraud investors by presenting results that are not achieved. As a professional, she must communicate both favorable and unfavorable information in an objective and fair manner. Thus, she cannot simply ignore the fact that the managers are engaging in this behavior.

b. Maria should first follow Continental’s established policy on the resolution of ethical conflict (assuming there is one!). If there isn’t an established policy Maria should confront the next higher level of management that she believes is not involved in the marketing scheme. This could be the Controller or the CFO. If the matter remains unresolved she should take the issue to the Audit Committee and the Board of Directors. Perhaps Maria should seek a confidential discussion with an objective advisor, such as her personal attorney. When all levels of internal review have been exhausted without satisfactory results, Maria should resign and submit an informative memorandum to the chairman of the Board of Directors.

©The McGraw-Hill Companies, Inc., 2017 14 Fundamentals of Cost Accounting

1-35. (15 Min.) Ethics and Cost Analysis: State University Business School. a. As a management accountant, Jon has a responsibility to perform his professional

duties with competence in accordance with relevant laws and regulations. Choosing a location in which the decision maker has a financial interest when a lower cost equivalent location is unethical and may be illegal. As a professional, he must communicate both favorable and unfavorable information in an objective and fair manner. Thus, he cannot simply ignore the fact that the dean is engaging in this behavior.

b. Jon should first follow the School’s (or University’s) established policy on the resolution of ethical conflict (assuming there is one!). If there isn’t an established policy Jon should confront the next higher level of management (the University CFO for example) that he believes is not involved in the decision. If the matter remains unresolved she should take the issue to the oversight board for the University (Regents or Trustees, for example).

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 15

Solutions to Problems

1-36. (15 Min.) Responsibility for Ethical Action: Giant Engineering. a. As a management accountant Dewi has a responsibility to perform her professional

duties with competence in accordance with relevant laws and regulations. Clearly, overbilling the federal government is a violation of the law. As such, Dewi might have both a legal and ethical responsibility to take some action. As a professional, she must communicate both favorable and unfavorable information in an objective and fair manner. Thus, she cannot simply ignore the fact that Giant is involved in illegal contracting activities.

b. The first possible course of action is to discuss the situation with the controller. This is an appropriate approach to the problem. Always take a problem to your immediate supervisor first. If the controller indicates that he or she is aware of the situation and that you should not worry about it, then take the matter up with your controller’s superior. Move up the layers of management until someone is concerned and will deal with the problem. She should also consult her personal attorney to learn her legal rights and responsibilities in this situation.

As for the second course of action, the proper authorities should be notified by someone in the company. The local newspaper, however, is not the proper authority. Dewi should discuss the matter with the Board of Directors only after exhausting possibilities of discussing the matter with internal management.

©The McGraw-Hill Companies, Inc., 2017 16 Fundamentals of Cost Accounting

1-37. (20 Min.) Cost Data for Managerial Purposes: Imperial Devices.

This problem demonstrates the ambiguity of cost-based contracting and, indeed, the measurement of “cost.” This problem can stimulate a lively discussion in class.

Recommended prices may range from the $324 suggested by the state government to the $522 charged by Imperial Devices. The key is to negotiate the cost-based price prior to the signing of the contract. Considerations that affect the base costs are reflected in the following options:

Options: A. Only the differential production costs could be considered as the cost basis.

B. The total cost per device for normal production of 60,000 devices could be used as the cost basis.

C. The total cost per device for production of 66,000 devices, excluding marketing costs, could be used as the cost basis.

D. The total cost per device for production of 66,000 devices, including marketing costs, could be used as the cost basis.

Costs

Unit Cost Options (One Unit = One Device)

A B C D

Materials (variable) ……. $75.00 $75.00 $75.00 $75.00 $75.00 Labor (variable) ………… 150.00 150.00 150.00 150.00 150.00 Supplies (variable) …….. 45.00 45.00 45.00 45.00 45.00 Indirect costs (fixed) ….. 2,700,000 N/A 45.00 a 40.91 b 40.91 Marketing (variable) …… 30.00 N/A 30.00 N/A 30.00 Administrative (fixed) …. 5,400,000 N/A 90.00 c 81.82 d 81.82 Per device cost basis … $270.00 $435.00 $392.73 $422.73 Per device price (Cost + 20%) …………..

$324.00

$522.00

$471.28

$507.28

a $45.00 = $2,700,000 ÷ 60,000 units. b $40.91 = $2,700,000 ÷ 66,000 units. c $90.00 = $5,400,000 ÷ 60,000 units. d $81.82 = $5,400,000 ÷ 66,000 units.

We believe the most justifiable options exclude marketing costs and reflect the potential production level of 66,000 devices. These are Options A and C. (As stockholders in Imperial Devices, we would prefer Option C.) Also, depending on the resolution of the term “cost,” we may want to consider whether the 20 percent markup in the next contract is sufficient.

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1-38. (20 Min.) Cost Data for Managerial Purposes: Marco and Jenna. a. Answers will vary. The $0.13 that Marco proposes would be the incremental costs of

the trip. The $0.56 rate used by the IRS includes depreciation on the car, some of which is likely to occur regardless of the miles driven.

b. If Jenna was not going to take the trip, then some of the “wear and tear” costs, for example for tires, would be avoided. Therefore, it would make sense to include these costs in the sharing. (Measuring these costs is more difficult.) However, as noted above, some of the costs in the IRS rate will be incurred regardless of the miles driven.

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1-39. (20 Min.) Cost Data for Managerial Purposes: T-Comm. This problem demonstrates the ambiguity in measuring “costs.”

South Division’s controller included the “per unit” fixed costs, which were calculated for allocation purposes under normal production volume, when he or she calculated the per unit cost of the additional production. The controller charged North Division on that basis, ignoring the differential costs as a basis for interdivision sales. Possible options available are as follows:

A. Use the full per unit cost for normal production of 2,400 units.

B. Use only differential costs as the cost basis. C. Use differential costs plus a share of fixed costs, based on actual production

volume (with North’s order) of 3,000 units.

Costs Unit Cost Options:

A B C Direct materials (variable) .. $ 200 a $ 200 $ 200 $ 200 Direct Labor (variable) ……. 96 b 96 96 96 Other variable costs ……….. 64 c 64 64 64 Fixed costs …………………… 2,016,000 840 d N/A 672 e Per unit cost ………………….. $ 1,200 $ 360 $ 1,032 Cost plus 15% ………………. 1,380 414 1,186.80 Total price (600 units) …….. $828,000 $248,400 $712,080

a $200 = $480,000 ÷ 2,400 units. b $96 = $230,400 ÷ 2,400 units. c $64 = $153,600 ÷ 2,400 units. d $840 = $2,016,000 ÷ 2,400 units. e $672 = $2,016,000 ÷ 3,000 units.

If fixed costs are not differential and South has no alternative uses of the excess capacity (between 3,000 units available capacity and 2,400 units used), then Option B is the most defensible. Options A and C overstate the differential cost of production which could inappropriately affect North Division’s decisions about buying internally or externally, or about pricing its product, among other decisions. (If option B is used and managers forget that there are fixed costs of production, then it is also possible that North Division’s pricing decision could be affected inappropriately.)

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1-40. (20 Min.) Cost Data for Managerial Purposes: Campus Package Delivery. a.

b. The decision to expand and offer the express service results in differential profits of

$9,700, so it is profitable to expand. Note that only differential costs and revenues figured in the decision. The manager’s salary did not change, so it did not affect the decision.

c. Managers need to consider whether the new service will have an effect affect on their current business (perhaps reducing demand).

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1-41. (20 Min.) Cost Data for Managerial Purposes: KC Services. a.

b. The decision to drop the lawn service results in a differential loss of $16,800 [=

($48,000) – ($64,800)], so it is not profitable to drop that service. Note that only differential costs and revenues figured in the decision. The manager’s salary did not change, so it did not affect the decision.

c. The manager should consider whether there are other, more profitable uses that the resources could be used for instead of lawn services.

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1-42. (20 Min.) Cost Data for Managerial Purposes: B-You a. The following differential costs would be incurred:

b. Since acceptance of the contract would result in a decrease of operating profits by

$1,426 (=$90,000 paid according to the contract – $91,426 in differential costs), it would seem that the contract should be rejected. Of course, as a practical matter the amount is so small that differential profit probably would not be the deciding factor. Errors in estimation alone could change the decision easily.

c. Other factors would include (1) whether this will enable the company to get into a new, profitable line of business; (2) what other opportunities the company has for expanding; and (3) whether the contract will provide for more revenues in the future. In short, the company must consider the long run as well as the first year’s results.

1-43. (20 Min.) Cost Data for Managerial Purposes: Tom’s Tax Services. a. The following differential costs would be incurred:

b. Since the addition of the customer would result in an increase of operating profits by $4,920 (=$75,000 in revenues from the store – $70,080 differential costs), Tom could offer to lower the fees by this amount and not lose money on the client.

c. Other factors would include (1) whether this will lead to demands by other clients for lower fees; (2) what other opportunities the company has for its tax professionals; and (3) whether the business is likely to expand in the future. In short, Tom must consider the long run as well as the first year’s results.

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1-44. (20 Min.) Cost Data for Managerial Purposes––Budgeting a.

b. The three items that we would investigate would be (a) utilities; (b) chocolate; and,

(c) eggs. These three have the largest difference between what we actually incurred and the budget. Even though we incurred less cost for the chocolate than expected, we would still investigate this to understand why. For example, if we are using a lower quality chocolate or less chocolate in the cookies than budgeted, this might eventually affect sales adversely.

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1-45. (20 Min.) Cost Data for Managerial Purposes––Budgeting a.

b. The three items that we would investigate would be (a) eggs; (b) chocolate; and, (c) other labor. These three have the largest difference between what we actually incurred and the budget. Even though we incurred less cost for the eggs than expected, we would still investigate this to understand why. For example, if we are using fewer eggs in the cookies than budgeted, this might affect their quality and, as a result, future sales adversely.

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1-46. (20 Min.) Cost Data for Managerial Purposes––Finding Unknowns:Quince Products.

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Solutions to Integrative Cases

1-47. (20 Min.) Identifying Unethical Action – Appendix a. We recommend that Accountant B be retained to help Quince Products with their

expansion plans. Accountant B has experience with small companies and growth. Although Accountant A has experience in the local area, the experience is with not- for-profit firms and, therefore, might not be particularly applicable. We would not retain Accountant C because he or she is willing to share information from another company’s experience. Therefore, he or she might be willing to divulge our information to another competitor.

b. Accountant C is violating the IMA’s code of ethics, specifically the portion of the code dealing with confidentiality. Accountant C could use general knowledge of expansion plans gained as part of his or her work, but, unless legally obligated to, cannot offer to share another company’s experience.

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1-48. (20 Min.) Cost Data for Managerial Purposes––Finding Unknowns

Formatted: Font: 12 pt

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1-49. (20 Min.) Identifying Unethical Actions (Appendix) Yes. This action would violate both the Integrity and Credibility Principles.

1-50. (20 Min.) Responsibility for Unethical Action a. We can understand, but not justify, what Charles did. He was under considerable

pressure in both his professional and personal life and he probably felt that he had no choice. The problem is that his behavior was unethical and illegal.

b. People in this situation should contact a personal attorney (not the company attorney) for advice. The next step would normally be to contact the most trustworthy member of the board of directors. If the board failed to take action, Charles could have used the IMA confidential call-in number or contacted the Securities and Exchange Commission.

Charles told us that he should have developed a sufficient financial reserve so he could have quit when his boss told him to manipulate the numbers. Also, he should have contacted the former CFO during the first few months after he took the CFO job.

c. Answers will vary. Here is what actually happened. The Securities and Exchange Commission and the U.S. Department of Justice investigated this fraud. Both Charles and his boss were brought up on criminal and civil charges. Both did jail time. Charles has had difficulty getting a good job. He says that prospective employers shy away from hiring him because he has to answer “yes” to the question on employment forms: “Have you ever been convicted of a felony?”

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SM-Ch02-5e.pdf

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2 Cost Concepts and Behavior

Solutions to Review Questions

2-1. Cost is a more general term that refers to a sacrifice of resources and may be either an opportunity cost or an outlay cost. An expense is an outlay cost charged against sales revenue in a particular accounting period and usually pertains only to external financial reports.

2-2. Product costs are those costs that are attributed to units of production, while period costs are all other costs and are attributed to time periods.

2-3. Outlay costs are those costs that represent a past, current, or future cash outlay. Opportunity cost is the value of what is given up by choosing a particular alternative.

2-4. Common examples include the value forgone because of lost sales by producing low quality products or substandard customer service. For another example, consider a firm operating at capacity. In this case, a sale to one customer precludes a sale to another customer.

2-5. Yes. The costs associated with goods sold in a period are not expected to result in future benefits. They provided sales revenue for the period in which the goods were sold; therefore, they are expensed for financial accounting purposes.

2-6. The costs associated with goods sold are a product cost for a manufacturing firm. They are the costs associated with the product and recorded in an inventory account until the product is sold.

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2-7. Both accounts represent the cost of the goods acquired from an outside supplier, which include all costs necessary to ready the goods for sale (in merchandising) or production (in manufacturing).

The merchandiser expenses these costs as the product is sold, as no additional costs are incurred. The manufacturer transforms the purchased materials into finished goods and charges these costs, along with conversion costs to production (work in process inventory). These costs are expensed when the finished goods are sold.

2-8. Direct materials: Materials in their raw or unconverted form, which become an integral

part of the finished product are considered direct materials. In some cases, materials are so immaterial in amount that they are considered part of overhead.

Direct labor: Costs associated with labor engaged in manufacturing activities. Sometimes this is considered as the labor that is actually responsible for converting the materials into finished product. Assembly workers, cutters, finishers and similar “hands on” personnel are classified as direct labor.

Manufacturing overhead:

All other costs directly related to product manufacture. These costs include the indirect labor and materials, costs related to the facilities and equipment required to carry out manufacturing operations, supervisory costs, and all other support activities.

2-9. Gross margin is the difference between revenue (sales) and cost of goods sold. Contribution margin is the difference between revenue (sales) and variable cost.

2-10. Contribution margin is likely to be more important, because it reflects better how profits will change with decisions.

2-11. Step costs change with volume in steps, such as when supervisors are added. Semivariable or mixed costs have elements of both fixed and variable costs. Utilities and maintenance are often mixed costs.

2-12. Total variable costs change in direct proportion to a change in volume (within the relevant range of activity). Total fixed costs do not change as volume changes (within the relevant range of activity).

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2-13. A value income statement typically uses a contribution margin framework, because the contribution margin framework is more useful for managerial decision-making. In addition, it splits out value-added and non value-added costs. Therefore, it differs in two ways from the gross margin income statement: classifying costs by behavior and highlighting value-added and non value-added costs. It differs from the contribution margin income statement by highlighting the value-added and non value-added costs.

2-14. A value income statement is useful to managers, because it provides information that is useful for them in identifying and eliminating non value-added activities.

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Solutions to Critical Analysis and Discussion Questions

2-15. The statement is not true. Materials can be direct or indirect. Indirect materials include items such as lubricating oil, gloves, paper supplies, and so on. Similarly, indirect labor includes plant supervision, maintenance workers, and others not directly associated with the production of the product.

2-16. No. Statements such as this almost always refer to the full cost per unit, which includes fixed and variable costs. Therefore, multiplying the cost per seat-mile by the number of miles is unlikely to give a useful estimate of flying one passenger. We should multiply the variable cost per mile by 1,980 miles to estimate the costs of flying a passenger from Detroit to Los Angeles.

2-17. Marketing and administrative costs are treated as period costs and expensed for financial accounting purposes in both manufacturing and merchandising organizations. However, for decision making or assessing product profitability, marketing and administrative costs that can be reasonably associated with the product (product- specific advertising, for example) are just as important as the manufacturing costs.

2-18. There is no “correct” answer to this allocation problem. Common allocation procedures would include: (1) splitting the costs equally (25% each), (2) dividing the costs by the miles driven and charging based on the miles each person rides, (3) charging the incremental costs of the passengers (almost nothing), assuming you were going to drive to Texas anyway.

2-19. The costs will not change. Your allocation in 2-18 was not “incorrect,” because the purpose of the allocation is not to determine incremental costs.

2-20. Answers will vary. The major cost categories include servers (mostly fixed), personnel (mostly fixed), and licensing costs (mostly variable).

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2-21. Answers will vary. The major cost categories include servers (mostly fixed), personnel (mostly fixed), and legal costs (mostly fixed). There are only small variable costs for Uber or Lyft. For the drivers, the costs of the vehicle and technology are mostly fixed. Vehicle operating expenses (fuel and maintenance) are mostly variable.

2-22. Direct material costs include the cost of supplies and medicine. One possible direct labor cost would be nursing staff assigned to the unit. Indirect costs include the costs of hospital administration, depreciation on the building, security costs, and so on.

2-23. Answers will vary. Common suggestions are number of students in each program, usage (cafeteria: meals; library: study rooms reserved; or career placement: interviews, for example), assuming usage is measured, or revenue (tuition dollars).

2-24. No, R&D costs are relevant for many decisions. For example, should a program of research be continued? Was a previous R&D project profitable? Should we change our process of approving R&D projects? R&D costs are expensed (currently) for financial reporting, but for managerial decision-making the accounting treatment is not relevant.

2-25. This question can create a good discussion of the different roles of financial and managerial accounting. An important issue is identifying the activities that are non value-added. These are almost certainly better known to the managers of the firm than to outsiders. These costs are also difficult to measure, meaning there are many different “reasonable” numbers that might be reported. Because managers have an interest in reporting favorable numbers (however favorable is defined), there is a potential for managerial bias in the reports.

A second reason is that most firms would be concerned about revealing potentially valuable competitive information.

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Solutions to Exercises

2-26. (15 min.) Basic Concepts. a. False. The statement refers to an expense. For example, R&D costs are incurred

in expectation of future benefits. b. False. Variable costs can be direct (direct materials) or indirect (lubricating oil for

machines that produce multiple products.) c. True. Each unit of a product has the same amount of direct material (same cost

per unit), but producing more units requires more material (and more cost).

2-27. (15 min.) Basic Concepts.

Cost Item Fixed (F)

Variable (V) Period (P) Product (M)

a. Depreciation on buildings for administrative staff offices .. F P b. Cafeteria costs for the factory …………………………………… F M c. Overtime pay for assembly workers …………………………… V M d. Transportation-in costs on materials purchased ………….. V M e. Salaries of top executives in the company ………………….. F P f. Sales commissions for sales personnel ……………………… V P g. Assembly line workers’ wages ………………………………….. V M h. Controller’s office rental …………………………………………… F P i. Administrative support for sales supervisors ……………….. F P j. Energy to run machines producing units of output in the

factory…………….. …………………………………………………….

V

M

2-28. (10 min.) Basic Concepts. a. Assembly line worker’s salary. …………………………………………………………… B b. Direct materials used in production process. ……………………………………….. P c. Property taxes on the factory. ……………………………………………………………. C d. Lubricating oil for plant machines. ……………………………………………………… C e. Transportation-in costs on materials purchased. ………………………………….. P

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2-29. (15 min.) Basic Concepts.

Concept Definition 9 Period cost …………….. Cost that can more easily be attributed to

time intervals. 2 Indirect cost ……………. Cost that cannot be directly related to a

cost object. 10 Fixed cost ………………. Cost that does not vary with the volume of

activity. 8 Opportunity cost ……… Lost benefit from the best forgone

alternative. 7 Outlay cost …………….. Past, present, or near-future cash flow. 6 Direct cost ……………… Cost that can be directly related to a cost

object. 5 Expense ………………… Cost charged against revenue in a

particular accounting period. 1 Cost ………………………. Sacrifice of resources. 3 Variable cost ………….. Cost that varies with the volume of activity. 4 Full absorption cost …. Cost used to compute inventory value

according to GAAP. 11 Product cost …………… Cost that is part of inventory.

2-30. (15 min.) Basic Concepts.

Cost Item Fixed (F)

Variable (V) Period (P) Product (M)

a. Power to operate factory equipment ………………………….. V M b. Chief financial officer’s salary ……………………………………. F P c. Commissions paid to sales personnel ………………………… V P d. Office supplies for the human resources manager ……….. F P e. Depreciation on pollution control equipment in the plant .. F M

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2-31. (15 min.) Basic Concepts. a. Variable production cost per unit: ($360 + $60 + $15 + $30) ……………… $465 b. Variable cost per unit: ($465 + $45) ……………………………………………….. $510 c. Full cost per unit: [$510 + ($225,000 ÷ 1,500 units)] …………………………. $660 d. Full absorption cost per unit: [$465 + ($135,000 ÷ 1,500)] …………………. $555 e. Prime cost per unit. (materials + labor + outsource) …………………………. $435 f. Conversion cost per unit: (labor + overhead + outsource) …………………. $540 g. Contribution margin per unit: ($900 – $510)…………………………………… $390 h. Gross margin per unit: ($900 – full absorption cost of $555)……………… $345 i. Suppose the number of units decreases to 1,250 units per month,

which is within the relevant range. Which parts of (a) through (h) will change? For each amount that will change, give the new amount for a volume of 1,250 units. c. Full cost = $510 + ($225,000 ÷ 1,250) = $690 d. Full absorption cost = $465 + ($135,000 ÷ 1,250) = $573 f. Conversion costs = $360 + $30 + ($135,000 ÷ 1,250) + $60 = $558 h. Gross margin = $900 – $573 = $327

c, d, f and h

will change

, as follows

2-32. (15 min.) Basic Concepts: Intercontinental, Inc. a. Prime cost per unit: (materials + labor) ………………………………………….. $40 b. Contribution margin per unit: ($100 – $72) …………………………………… $28 c. Gross margin per unit: ($100 – full absorption cost of $74)………………. $26 d. Conversion cost per unit: (labor + overhead) ………………………………….. $50 e. Variable cost per unit: ($60 + $12) ………………………………………………… $72 f. Full absorption cost per unit: [$60 + ($4,200,000 ÷ 300,000)] ……………. $74 g. Variable production cost per unit: ($16 + $24 + $20) ……………………….. $60 h. Full cost per unit. [$72 + ($5,400,000 ÷ 300,000 units)] ……………………. $90 i. Suppose the number of units increase to 400,000 units per month,

which is within the relevant range. Which parts of (a) through (h) will change? For each amount that will change, give the new amount for a volume of 400,000 units. c. Gross margin = $100.00 – $70.50 = $29.50 d. Conversion costs = $16 + $20 + ($4,200,000 ÷ 400,000) = $46.50 f. Full absorption cost = $60 + ($4,200,000 ÷ 400,000) = $70.50 h. Full cost = $72 + ($5,400,000 ÷ 400,000) = $85.50

c, d, f and h

will change,

as follows

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2-33. (15 min.) Cost Allocation—Ethical Issues This problem is based on the experience of the authors’ research at several companies.

a. Answers will vary as there are several defensible bases on which to allocate the product development costs. As an example, many government-purchasing contracts are based on the cost of the product or service. In this case, using expected sales (units or revenue) leads to a potential circularity. Price depends on cost, which depends on sales, which depends on price.

b. The company has an incentive to allocate as much cost as possible to government sales. This cost will be reimbursed (and the government may be less price- sensitive). Of course, the government recognizes this and has detailed allocation guidelines in place and an agency (the Defense Contract Audit Agency) that monitors contracts and the allocation of costs.

2-34. (15 min.) Cost Allocation—Ethical Issues This problem is based on the experience of the authors’ research at several companies. a. Answers will vary as there are several defensible bases on which to allocate the

common costs. One possibility is relative sales revenue. (We ignore here whether we should allocate these costs, something we discuss in chapter 4.)

b. You should explain to Star that you cannot agree with the allocation basis, especially given the reason for selecting the basis. If this fails to persuade Star, you should disclose to Star’s boss your disagreement with the analysis and the relation between Star and the vendor.

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2-35. (30 min.) Prepare Statements for a Manufacturing Company: Tappan Parts.

Tappan Parts

Cost of Goods Sold Statement For the Year Ended December 31

Beginning work in process inventory … $1,354,000 Manufacturing costs: Direct materials: Beginning inventory ………………… $962,000 Purchases ……………………………… 1,118,000 (a)* Materials available ……………….. $2,080,000 Less ending inventory ……………… 884,000 Direct materials used ……………. $1,196,000 Other manufacturing costs ……….. 310,000 ** Total manufacturing costs …….. 1,506,000 (c) Total costs of work in process …… $2,860,000 Less ending work in process …. 1,430,000 Cost of goods manufactured ………………………………..

$ 1,430,000 (b)

Beginning finished goods inventory ….. 312,000 Finished goods available for sale …….. $ 1,742,000 Ending finished goods inventory ……… 364,000 Cost of goods sold ………………………… $1,378,000

* Letters (a), (b), and (c) refer to amounts found in solutions to requirements a, b, and c. ** Difference between total manufacturing costs of $1,506,000 and direct materials used

of $1,196,000.

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2-36. (10 min.) Prepare Statements for a Service Company: Chuck’s Brokerage Service.

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2-37. Prepare Statements for a Service Company: Where2 Services.

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2-38. (10 min.) Prepare Statements for a Service Company: Remington Advisors

Sales revenue …………………………… $1,700,000 (Given) Cost of services sold (b) ……………… 890,000 (Sales revenue – gross margin) Gross margin …………………………….. $810,000 (Given) Marketing and administrative costs (a) ……………………………………

505,000

(Gross margin – operating profit)

Operating profit …………………………. $305,000 (Given)

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2-39. (20 min.) Prepare Statements for a Service Company: Lead! Inc. You can solve this in the order shown below.

Lead!, Inc.

Income Statement For the Month Ended April 30

Sales revenue …………………………………… $600,000 a

Cost of services sold ………………………….. 384,000 c

Gross margin ……………………………………. $216,000 d

Marketing and administrative costs ………. 96,000 e

Operating profit ($600,000 x 20%) ……….. $120,000 b

a. Given b. $120,000 = 20% x $600,000.

c. To find the cost of services sold plus marketing and administrative costs, start with the operating profit (b). Then cost of services plus marketing and administrative costs is $480,000 (= $600,000 – $120,000). But, marketing and administrative costs equal 25% of cost of services sold, so,

Cost of services sold + marketing and administrative costs = $480,000 and Marketing and adminstrative costs = .25 x Cost of services sold.

Combining these equations yields,

1.25 x Cost of services sold = $480,000 or cost of services sold = $384,000 (= $480,000 ÷ 1.25).

d. $216,000 = $600,000 – $384,000.

e. $96,000 = 25% x $384,000.

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2-40. (30 min.) Prepare Statements for a Manufacturing Company: Crabtree Machining Company.

Crabtree Machining Company Cost of Goods Sold Statement

For the Year Ended December 31 Beginning work-in-process inventory …. $ 139,200 Manufacturing costs: Direct materials: Beginning inventory ………………….. $115,200 Purchases ……………………………….. 717,600 Materials available …………………. $832,800 Less ending inventory ……………….. 141,600 Direct materials used ……………… $ 691,200 (a)* Other manufacturing costs …………. 1,901,760 ** Total manufacturing costs ………. 2,592,960 (c) Total costs of work in process …….. $ 2,732,160 Less ending work in process …… 134,400 Cost of goods manufactured … $ 2,597,760 (b) Beginning finished goods inventory ……. 117,120 Finished goods available for sale ………. $ 2,714,880 Ending finished goods inventory ……….. 108,000 Cost of goods sold ………………………….. $2,606,880

* The best approach to solving this problem is to lay out the format of the Cost of Goods Sold Statement first, then fill in the amounts known. Next find the subtotals that are possible (e.g., Finished goods available for sale). Finally, solve for letters (a), (b), and (c) where (a), (b), and (c) refer to amounts found in solutions to requirements a, b, and c.

** Difference between total manufacturing costs and direct materials used.

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2-41. (15 min.) Basic Concepts: Monroe Fabricators a. From the basic inventory equation,

Beginning Inventory + Transferred in = Transferred out + Ending Inventory, so Ending Materials Inventory, December 31, = Beginning balance + Transferred in – Transferred out = $7,800 + $48,300 – $43,800 ……………………………………….

= $12,300

b. Total manufacturing costs = Cost of goods manufactured – Beginning work-in-process + Ending work-in-process = $163,350 – $8,100 + $11,400 ……………………………………. (also can be found solving for Transferred in to Finished Goods)

= $166,650

c. Total manufacturing costs = Direct materials + Direct labor + Manufacturing overhead, so, Direct labor = Total manufacturing costs – Direct materials used – Manufacturing overhead, = $166,650 – $43,800 – $41,400 ………………………………….

= $81,450

d. Sales revenue = Gross margin + Cost of Goods Sold = $147,750 + $168,150 ………………………………………………..

= $315,900

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2-42. (15 min.) Basic Concepts: Talmidge Co. a. From the basic inventory equation,

Beginning work-in-process inventory + Total manufacturing cost = Cost of goods manufactured + Ending work-in-process inventory, so Ending work-in-process inventory, March 31, = Beginning balance + Total manufacturing cost – Cost of goods manufactured = $10,000 + $254,000 – $260,000 …………………………………

= $4,000

b. Purchases of direct materials = Ending direct materials inventory + Direct materials used – Beginning materials inventory = $27,000 + $62,000 – $32,000 ……………………………………. (also can be found solving for Transferred in to Finished Goods)

= $57,000

c. Cost of goods sold = Sales revenue – Gross Margin = $480,000 – $170,000 ………………………………………………..

= $310,000

d. Manufacturing overhead = Total manufacturing cost – Direct materials used – Direct labor = $254,000 – $62,000 – $120,000 …………………………………

= $72,000

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2-43. (15 min.) Prepare Statements for a Merchandising Company: Angie’s Apparel.

Angie’s Apparel

Income Statement For the Month Ended July 31

Sales revenue ……………………………………………………………………………. $570,000 Cost of goods sold (see statement below) ……………………………………… 388,500 Gross margin …………………………………………………………………………….. $181,500 Marketing and administrative costs ($42,000 + $27,000 + $9,000 + $16,500) ………………………………………..

94,500

Operating profit ………………………………………………………………………….. $87,000

Angie’s Apparel Cost of Goods Sold Statement For the Month Ended July 31

Merchandise inventory, July 1 ………………………………….. $ 9,000 Merchandise purchases ………………………………………….. $360,000 Transportation-in ……………………………………………………. 27,000 Total cost of goods purchased …………………………………. 387,000 Cost of goods available for sale ……………………………….. $396,000 Merchandise inventory, July 31 ………………………………… 7,500 Cost of goods sold …………………………………………………. $388,500

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2-44. (15 min.) Prepare Statements for a Merchandising Company: University Electronics.

University Electronics

Income Statement For the Year Ended February 28

Sales revenue ……………………………………………………………………………. $4,000,000 Cost of goods sold (see statement below) ……………………………………… 2,830,000 Gross margin …………………………………………………………………………….. $1,170,000 Marketing and administrative costs ($220,000 + $135,000 + $290,000 + $650,000) ……………………………….

1,295,000

Operating profit (loss) ………………………………………………………………….. $(125,000)

University Electronics Cost of Goods Sold Statement

For the Year Ended February 28 Merchandise inventory, March 1 ………………………………. $ 185,000 Merchandise purchases ………………………………………….. $2,750,000 Transportation-in ……………………………………………………. 105,000 Total cost of goods purchased …………………………………. 2,855,000 Cost of goods available for sale ……………………………….. $3,040,000 Merchandise inventory, February 28 …………………………. 210,000 Cost of goods sold …………………………………………………. $2,830,000

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2-45. (10 min.) Cost Behavior for Forecasting: Dayton, Inc. The variable costs will be 20 percent higher because there will be an increase of 36,000 – 30,000 = 6,000 units (20% = 6,000 ÷ 30,000).

Variable costs: Direct materials used ($510,000 x 1.2) …………………………… $ 612,000 Direct labor ($1,120,000 x 1.2)………………………………………. 1,344,000 Indirect materials and supplies ($120,000 x 1.2) ………………. 144,000 Power to run plant equipment ($140,000 x 1.2) ……………….. 168,000 Total variable costs ……………………………………………………… $2,268,000 Fixed costs: Supervisory salaries …………………………………………………….. $ 470,000 Plant utilities (other than power to run plant equipment) ……. 120,000 Depreciation on plant and equipment …………………………….. 67,500 Property taxes on building ……………………………………………. 98,500 Total fixed costs ………………………………………………………….. 756,000 Total costs for 36,000 units ……………………………………………… $3,024,000

Unit costs (= $3,024,000 ÷ 36,000) …………………………………… $84

Note that the variable cost per unit is $63 at both 30,000 units and at 36,000 units.

Total variable cost at 30,000 units is $1,890,000 (= $510,000 + $1,120,000 + $120,000 + $140,000).

Unit variable cost = $63 per unit = ($1,890,000  30,000 units) or ($2,268,000  36,000 units).

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2-46. (30 min.) Components of Full Costs: Madrid Corporation

a. Variable manufacturing cost: $270 + $165 + $60= $495 b. Variable cost: $270 + $165 + $60 + $18 = $513 c. Full absorption cost: $270 + $165 + $60 + ($162,000 ÷ 1,800 units) = $585 d. Full cost: $270 + $165 + $60 + $18 + ($162,000 ÷ 1,800 units) + ($108,000 ÷ 1,800

units) = $663

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2-47. (15 min.) Components of Full Costs: Madrid Corporation. a. Product cost = Direct materials + Direct labor + Manufacturing overhead. Product cost per unit: $270 + $165 + $60 + ($162,000 ÷ 1,800 units) = $585 b. Period costs = Marketing and administrative costs. Period costs for the period: $108,000 + ($18 x 1,800 units) = $140,400

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2-48. (30 min.) Components of Full Cost: Larcker Manufacturing.

a. Variable cost: $21.00 + $24.00 + $12.00 + $5.00 = $62.00 b. Variable manufacturing cost: $21.00 + $24.00 + $12.00 = $57.00

c. Full-absorption cost: $21.00 + $24.00 + $12.00 + ($135,000 ÷ 30,000 units) = $61.50

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2-48. (continued)

d. Full cost: $21.00 + $24.00 + $12.00 + ($135,000 ÷ 30,000 units) + $5.00 + ($117,000 ÷ 30,000 units) = $70.40

e. Profit margin = Sales price – full cost = $79.00 – $70.40 = $8.60

f. Gross margin = Sales price – full absorption cost = $79.00 – $61.50 = $17.50

g. Contribution margin = Sales price – variable cost = $79.00 – $62.00 = $17.00

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2-49. (20 Min.) Gross Margin and Contribution Margin Income Statements: Larcker Manufacturing.

Gross Margin Income Statement Contribution Margin Income Statement

Sales revenue(a) …………. ………………………………….

$2,370,000 Sales revenue ………………… $2,370,000

Variable manufacturing costs (b) ……………………..

1,710,000

Variable manufacturing costs ……………………………..

1,710,000

Fixed manufacturing overhead costs ……………. …………………………………. ………………………………….

135,000

Variable marketing and administrative costs …………

150,000

Gross margin ………………. $525,000 Contribution margin …………. $510,000 Variable marketing and administrative costs (c) ….

150,000

Fixed manufacturing overhead costs ………………..

135,000

Fixed marketing and administrative costs ………

117,000

Fixed marketing and administrative costs …………

117,000

Operating profit …………… $258,000 Operating profit ………………. $258,000

(a) $79 x 30,000 units = $2,370,000 (b) $57 x 30,000 units = $1,710,000; $57 = ($21 direct material + $24 direct labor + $12

variable manufacturing overhead). (c) $5 x 30,000 units = $150,000

2-50. (20 Min.) Gross Margin and Contribution Margin Income Statements: Niles Castings.

Gross Margin Income Statement

Contribution Margin Income Statement

Sales revenue ……………. $264,000 Sales revenue ………………… $264,000 Variable manufacturing costsa …………………………

119,000

Variable manufacturing costs ………………………………

119,000

Fixed manufacturing costs …………………

44,000

Variable marketing and administrative costs ………….

13,600

Gross margin ………………. $ 101,000 Contribution margin …………. $131,400 Variable marketing and administrative costs ………

13,600

Fixed manufacturing costs… 44,000

Fixed marketing and administrative costs ………

32,000

Fixed marketing and administrative costs ………….

32,000

Operating profit …………… $ 55,400 Operating profit ……………….. $ 55,400

a Variable manufacturing costs = $68,000 + $34,000 + $17,000 = $119,000

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 54

2-51. (20 Min.) Gross Margin and Contribution Margin Income Statements: Alpine Coffee Roasters.

Gross Margin Income Statement Contribution Margin Income Statement

Sales revenuea ………………… $230,400 Sales revenue …………………… $230,400 Variable manufacturing costsb ……………………………..

126,000

Variable manufacturing costs ………………………………..

126,000

Fixed manufacturing overhead costsc ……………….

45,000

Variable marketing and administrative costs ……………

10,800

Gross margin …………………… $59,400 Contribution margin …………… $93,600 Variable marketing and administrative costsd …………

10,800

Fixed manufacturing overhead costs ………………….

45,000

Fixed marketing and administrative costse …………

18,000

Fixed marketing and administrative costs ……………

18,000

Operating profit ……………….. $30,600 Operating profit …………………. $30,600

a Revenue = $6.40 x 36,000 = $230,400 b Variable manufacturing costs = ($3.00 + $0.40 + $0.10) x 36,000 = $126,000 c Fixed manufacturing overhead costs = $1.25 x 36,000 = $45,000 d Variable marketing and administrative costs = $0.30 x 36,000 = $10,800 e Fixed marketing and administrative costs = $0.50 x 36,000 = $18,000

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2-52. (30 min.) Value Income Statement: Ralph’s Restaurant. a.

Ralph’s Restaurant Value Income Statement

For the year 2 ending December 31 Nonvalue-

added activities

Value- added

activities

Total Sales revenue …………………………………. $1,000,000 $1,000,000 Cost of merchandise ………………………… Cost of food serveda …………………….. $ 52,500 297,500 350,000 Gross margin ………………………………….. $ (52,500) $ 702,500 $ 650,000 Operating expenses …………………………. Employee salaries and wagesb ………. 37,500 212,500 250,000 Managers’ salariesc ………………………. 20,000 80,000 100,000 Building costsd …………………………….. 30,000 120,000 150,000 Operating income (loss) ……………………. $(140,000) $ 290,000 $ 150,000

a 15% nonvalue-added activities (= 5% not used + 10% incorrectly prepared) b 15% nonvalue-added activities c 20% nonvalue-added activities d 20% unused and nonvalue-added activities

b. The information in the value income statement enables Ralph to identify nonvalue- added activities. He could eliminate such activities without reducing value to customers. Ralph can take steps to ensure that food is used prior to the expiration date, either by changing scheduling or purchasing procedures. He can also spend time training staff to take orders more carefully. Preparing a Year 3 statement helps Ralph see whether the company is improving in reducing nonvalue-added activities.

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 56

2-53. (30 min.) Value Income Statement: DeLuxe Limo Service. a.

b. The information in the value income statement enables the managers at DeLuxe to identify nonvalue-added activities. They could eliminate such activities without reducing value to customers. They can take steps to improve how directions are given to drivers and reduce customer complaints, for example. By preparing the same information in April, they can see how DeLuxe is improving (or becoming worse) in reducing nonvalue-added activities.

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Solutions to Problems

2-54. (30 min.) Cost Concepts: Chelsea, Inc. a. Prime costs = direct materials + direct labor Direct materials = beginning inventory + purchases – ending inventory = $9,000 + $120,000 – $7,500 = $121,500

Direct labor is given as $96,000 Prime costs = $121,500 + $96,000 = $217,500

b.

Conversion costs = Direct labor + Manufacturing overhead Conversion costs = $96,000 + $126,000 = $222,000

c. Total manufacturing costs = Direct materials + Direct labor + Manufacturing

overhead = $121,500 (from a above) + $96,000 + $126,000 = $343,500

d. Cost of goods

manufactured =

Beginning Work In Process + Total manufacturing costs – Ending Work In Process

= $4,500 + $343,500 (from c above) – $3,000 = $345,000

e. Cost of

Goods Sold

=

Cost of Goods

Manufactured

+

Beginning Finished Goods

Inventory

Ending Finished Goods

Inventory = $345,000 + $27,000 – $36,000 (from d above) = $336,000

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 58

2-55. (30 Minutes) Cost Concepts: Lawrence Components.

a. $58,000. Prime costs = Direct materials used + Direct labor costs Direct materials used = Prime costs – Direct labor costs = $98,000 – $40,000 = $58,000

b. $12,000. Direct materials used = Beginning inventory + purchases – ending inventory Direct materials,

beginning inventory = Direct materials used – purchases + ending inventory

$58,000 – $56,000 + $10,000 = $12,000

c. $120,000. Total manufacturing

costs = Prime costs + Conversion costs – Direct labor cost

Conversion cost = Total manufacturing costs – Prime costs + Direct labor cost

= $178,000 – $98,000 + $40,000 = $120,000

d. $4,000. Work-in-process, ending = Work-in-process, beginning + Total manufacturing costs

– Cost of goods manufactured $6,000 + $178,000 – $180,000 = $4,000

e. $80,000. Conversion cost = Direct labor costs + Manufacturing overhead Manufacturing overhead = Conversion costs – Direct labor costs = $120,000 – $40,000 = $80,000

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2-55. (continued)

f. $10,000.

Cost of goods sold = Finished goods, beginning + Cost of goods manufactured – Finished goods, ending

Finished goods, beginning

= Cost of goods sold – Cost of goods manufactured + Finished goods, ending

$142,000 – $180,000 + $48,000 = $10,000

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 60

2-56. (30 minutes) Cost Concepts: Columbia Products. a. Amounts per unit:

(1) $217. Variable manufacturing

cost = Manufacturing overhead + Direct labor + Direct materials

= $70 + $35 + $112 = $217 (2) $362. Full unit cost = All unit fixed costs + All unit variable costs Unit fixed manufacturing = ($50,400 ÷ 900 units) = $56 Unit fixed marketing and administrative cost = ($67,500 ÷ 900

units) = $75 = $56 + $75 + $35 + $112 + $70 + $14 = $362 (3) $231. Variable cost = All variable unit costs = $14 + $70 + $35 + $112 = $231

(4) $273.

Full absorption cost = Fixed and variable manufacturing overhead + Direct labor + direct materials

= $56 + $70 + $35 + $112 = $273 (5) $147. Prime cost = Direct labor + Direct materials = $35 + $112 = $147

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2-56. (continued) (6) $161. Conversion cost = Direct labor + Manufacturing overhead = $35 + ($70 + $56) = $161 (7) $86. Profit margin = Sales price – Full cost = $448 – $362 = $86 (8) $217. Contribution margin = Sales price – Variable costs = $448 – $231 = $217

(9) $175. Gross margin = Sales price – Full absorption cost = $448 – $273 = $175 b. As the number of units increases (reflected in the denominator), fixed manufacturing

cost per unit (and the total cost per unit) decreases. The numerator (i.e., total fixed costs) remains the same. However, that does not mean Columbia should produce more units. That decision should be based on the total profits (revenues minus costs), not on unit profits.

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 62

2-57. (30 min.) Prepare Statements for a Manufacturing Company: Yolo Windows.

Yolo Windows

Statement of Cost of Goods Sold For the Year Ended December 31

($000) Work in process, Jan. 1 …………………………………… $ 48 Manufacturing costs: Direct materials: Beginning inventory, Jan. 1 ……………………….. $ 36 Add material purchases ……………………………. 3,280 Direct materials available ………………………….. 3,316 Less ending inventory, Dec. 31 ………………….. 32 Direct materials used ……………………………….. $ 3,284 Direct labor ………………………………………………… 4,240 Manufacturing overhead: Indirect factory labor ………………………………… 1,120 Indirect materials and supplies …………………… 280 Factory supervision ………………………………….. 840 Factory utilities ………………………………………… 360 Factory and machine depreciation ……………… 4,640 Property taxes on factory ………………………….. 112 Total manufacturing overhead ………………… 7,352 Total manufacturing costs …………………… 14,876 Total cost of work in process during the year ……… 14,924 Less work in process, Dec. 31 ………………………. 56 Costs of goods manufactured during the year 14,868 Beginning finished goods, Jan. 1 ……………………… 656 Finished goods inventory available for sale ……….. 15,524 Less ending finished goods inventory, Dec. 31 …… 588 Cost of goods sold …………………………………………. $14,936

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2-57. (continued)

Yolo Windows Income Statement

For the Year Ended December 31 ($000)

Sales revenue ……………………………………………. $18,160 Less: Cost of goods sold …………………………….. 14,936 Gross margin …………………………………………….. $3,224 Administrative costs ……………………………………. $1,440 Marketing costs ………………………………………….. 600 Total marketing and administrative costs ……….. 2,040 Operating profit ………………………………………….. $1,184

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 64

2-58. (30 min.) Prepare Statements for a Manufacturing Company: Mesa Designs.

Mesa Designs

Statement of Cost of Goods Sold For the Year Ended December 31

($000) Work in process, Jan. 1 …………………………………… $ 152 Manufacturing costs: Direct materials: Beginning inventory, Jan. 1 ……………………….. $ 96 Add materials purchases ………………………….. 10,300 Direct materials available ………………………….. $10,396 Less ending inventory, Dec. 31 ………………….. 110 Direct materials used ……………………………….. $10,286 Direct labor ………………………………………………… 13,000 Manufacturing overhead: Depreciation (factory) ……………………………….. $5,560 Depreciation (machines) …………………………… 9,240 Indirect labor (factory) ………………………………. 3,340 Indirect materials (factory) …………………………. 960 Property taxes on factory ………………………….. 370 Utilities (factory) ………………………………………. 1,060 Total manufacturing overhead ………………… 20,530 Total manufacturing costs …………………… 43,816 Total cost of work in process during the year ……… $43,968 Less work in process, Dec. 31 ………………………. 136 Costs of goods manufactured during the year $43,832 Beginning finished goods, Jan. 1 ……………………… 1,974 Finished goods inventory available for sale ……….. $45,806 Less ending finished goods inventory, Dec. 31 …… 2,026 Cost of goods sold …………………………………………. $43,780

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2-58. (continued)

Mesa Designs Income Statement

For the Year Ended December 31 ($000)

Sales revenue ……………………………………………. $60,220 Less: Cost of goods sold …………………………….. 43,780 Gross margin …………………………………………….. $ 16,440 Administrative costs ……………………………………. $4,200 Selling costs………………………………………………. 2,140 Total marketing and administrative costs ……….. 6,340 Operating profit ………………………………………….. $10,100

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 66

2-59. (30 min.) Prepare Statements for a Manufacturing Company: Billings Tool & Die.

. Billings Tool & Die

Statement of Cost of Goods Sold For the Year Ended December 31

($ 000) Beginning work in process, Jan. 1………………………… $ 192 Manufacturing costs: Direct materials: Beginning inventory, Jan. 1 …………………………… $ 72 Add: Purchases …………………………………………… 21,900 Direct materials available ………………………….. 21,972 Less ending inventory, Dec. 31 ……………………… 84 Direct materials used ………………………………… $21,888 Direct labor ……………………………………………………. 5,040 Manufacturing overhead: Indirect factory labor ……………………………………. 5,472 Factory supervision ……………………………………… 2,940 Indirect materials and supplies ………………………. 4,110 Building utilities (90% of total) ……………………….. 6,750 Building & machine depreciation (75% of $5,400) 4,050 Property taxes—factory (80% of total) ……………. 4,032 Total manufacturing overhead ……………………. 27,354 Total manufacturing costs ………………………. 54,282 Total cost of work in process during the year …………. 54,474 Less work in process, Dec. 31 ………………………….. 174 Costs of goods manufactured during the year ….. 54,300 Beginning finished goods, Jan. 1 …………………………. 324 Finished goods available for sale …………………………. 54,624 Less ending finished goods, Dec. 31 ……………………. 390 Cost of goods sold …………………………………………….. $ 54,234

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2-59. (continued)

Billings Tool & Die Income Statement

For the Year Ended December 31 ($ 000)

Sales revenue …………………………………………………….. $77,820 Less: Cost of goods sold (per statement) ………………… 54,234 Gross profit ………………………………………………………… $ 23,586 Marketing and administrative costs: Depreciation (25% of total) ………………………………… $ 1,350 Utilities (10% of total) ………………………………………… 750 Property taxes (20% of total) ……………………………… 1,008 Administrative costs ………………………………………….. 9,600 Marketing costs ……………………………………………….. 5,226 Total marketing and administrative costs …………….. 17,934 Operating profit …………………………………………………… $ 5,652

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2-60. (10 Min.) Cost Allocation with Cost Flow Diagram: Coastal Computer. a. (1) Main Street Lakeland Mall Total Number of computers sold …… 2,000 1,600 3,600 Percentage ………………………. 55.56% 44.44% 100% Allocated Accounting

Department cost ($180,000) …

$100,000

$80,000

$180,000 (2) Main Street Lakeland Mall Total Revenue …………………………… $1,000,000 $2,000,000 $3,000,000 Percentage ……………………….. 33.33% 66.67% 100% Allocated Accounting

Department cost ($180,000) …

$60,000

$120,000

$180,000

b.

a 33.33% = $1,000,000 ÷ ($1,000,000 + $2,000,000) b 66.67% = $2,000,000 ÷ ($1,000,000 + $2,000,000)

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2-61. (20 Min.) Cost Allocation with Cost Flow Diagram: Wayne Casting, Inc. a. (1) Chillicothe

Metals Ames Supply

Total

Material purchased (tons) ……. 130 120 250 Percentage ………………………. 52% 48% 100% Allocated waste handling

cost ($300,000) …………………..

$156,000

$144,000

$300,000 (2) Chillicothe

Metals Ames Supply

Total

Amount of waste (tons) ……….. 12.8 2.2 15 Percentage ……………………….. 85.33% 14.67% 100% Allocated waste handling

cost ($300,000) …………………..

$256,000

$44,000

$300,000 (3) Chillicothe

Metals Ames Supply

Total

Cost of materials purchased … $624,000 $876,000 $1,500,000 Percentage ………………………. 41.6% 58.4% 100% Allocated waste handling

cost ($300,000) …………………..

$124,800

$175,200

$300,000

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 70

2-61. (continued) b.

a 52% = 130 tons ÷ (130 tons + 120 tons) b 48% = 120 tons ÷ (130 tons + 120 tons)

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2-62. (20 Min.) Cost Allocation with Cost Flow Diagram: Pacific Business School. a. Undergraduate Graduate Total Number of students ……………….. 900 600 1,500 Percentage ………………………. 60% 40% 100% Credit Hours …………………………. 13,500 16,500 30,000 Percentage ………………………. 45% 55% 100% Allocation of student-related costsa……………………………….

$1,350,000

$900,000

$2,250,000

Allocation of credit-hour costsb … 803,250 981,750 1,785,000 Total Allocations ………………… $2,153,250 $1,881,750 $4,035,000

a $1,350,000 = 60% x $2,250,000; $900,000 = 40% x $2,250,000. b $803,250 = 45% x $1,785,000; $981,750 = 55% x $1,785,000.

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2-62. (continued) b.

a 45% = 13,500 credit hours ÷ (13,500 credit hours + 16,500 credit hours) b 55% = 16,500 students ÷ (13,500 credit hours + 16,500 credit hours) c 60% = 900 students ÷ (900 students + 600 students) d 40% = 600 students ÷ (900 students + 600 students)

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2-63. (40 Min.) Find the Unknown Information.

a. Finished goods beginning inventory

+ Cost of goods manufactured

– Cost of goods sold

= Finished goods ending inventory

Finished goods beginning inventory + $88,800 – $87,040 = $14,080

Finished goods beginning inventory = $ 12,320 (= $14,080 – $88,800 + $87,040)

b. Direct

materials used

+ Direct labor + Manufacturing

overhead = Total

manufacturing costs

Direct materials

used + $ 12,160 + $23,040 = $77,600

Direct materials

used = $42,400 (= $77,600 – $12,160 – $23,040)

c. Gross margin % = Gross margin ÷ Sales revenue = (Sales revenue – COGS) ÷ Sales revenue Rearranging, Sales revenue = Cost of Goods Sold ÷ (1.0 – Gross Margin %) $87,040 ÷ (1.0 – .375) $87,040 ÷ 0.625 Sales revenue = $139,264

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 74

2-64. (40 Min.) Find the Unknown Information.

a. Cost of goods sold =

Finished goods beginning inventory +

Cost of goods manufactured –

Finished goods ending inventory

= $22,320 + $611,650 – $38,770 Cost of

goods sold = $595,200 b. Total

manufacturing costs

= Direct

materials used

+ Direct labor + Manufacturing

overhead

$612,320 =

Direct materials

used + $270,400 + $225,000

Direct materials used = $116,920 (= $612,320 – $270,400 – $225,000)

c. Direct

materials used

= Beginning inventory + Materials

purchased – Ending

inventory

$116,920 = $2,520 + Materials purchased – $2,088

Materials purchased = $116,488 (= 116,920 – $2,520 + $2,088)

d. Gross margin % = Gross margin ÷ Sales revenue 38% = (Sales revenue – Cost of goods sold) ÷ Sales revenue

38% x Sales revenue = Sales revenue – Cost of goods sold Cost of goods sold = Sales revenue – (38% x Sales revenue) Cost of goods sold = Sales revenue x (1 – 38%) Sales revenue = Cost of goods sold ÷ (100% – 38%) = $595,200 (from a) ÷ 62% $960,000

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2-65. (40 min.) Cost Allocation and Regulated Prices: The City of Imperial Falls. a. The rate is 20 percent above the average cost of collection:

Total cost of collection = $400,000 + $1,280,000 + $320,000 = $2,000,000

Total waste collected (tons) = 4,000 + 12,000 = 16,000 tons = 32,000,000 pounds

Average cost per pound = $2,000,000 ÷ 32,000,000 pounds = $.0625 per pound

Price per pound = $.0625 x 1.20 = $.075 per pound

b.

First, allocate costs to the two cost objects: households and businesses: Allocation of administrative costs and truck costs:

Total costs = $400,000 + $1,280,000 = $1,680,000

Number of customers = 12,000 + 3,000 = 15,000 customers

Allocated cost per customer = $1,680,000 ÷ 15,000 customers

= $112 per customer

Allocation of other collection costs:

Total costs = $320,000 Total waste collected (tons) = 4,000 + 12,000

= 16,000 tons Allocated cost per ton of waste = $320,000 ÷ 16,000 tons

= $20 per ton

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2-65. (continued) Allocation to customer types:

Households Business Allocation of customer cost: Allocated cost per customer ………….. $112 $112 Number of customers …………………… 12,000 3,000 Allocated cost ……………………………… $1,344,000 $336,000 Allocation of other costs: Allocated cost per ton …………………… $20 $20 Number of tons ……………………………. 4,000 12,000 Allocated cost ……………………………… $80,000 $240,000 Total allocated cost ………………………. $1,424,000 $576,000 Total number of tons …………………….. 4,000 12,000 Number of pounds ……………………….. 8,000,000 24,000,000 Average allocated cost per pound ….. $.1780 $.0240 Price (= 1.20 x average cost) …………. $.2136 $.0288

c. Answers will vary. This problem illustrates that cost allocation can have an important effect on decisions when the allocated costs are used as if they are actual costs. In the current example, the proposed allocation approach allows the company to compete with other haulers for business customers because they maintain a monopoly on the household business.

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2-66. (30 min.) Reconstruct Financial Statements: San Ysidro Company.

aMaterials used is given, but this number is not. To obtain it, Beg. Bal. + Purchases = Mat. Used + End. Bal. Beg. Bal. = Mat. Used + End. Bal. – Purchases $309,880 = $1,069,880 + $248,000 – $1,008,000 bTotal labor = Indirect labor + Direct labor = $1,209,600 = 0.08 Direct labor + Direct

labor Direct labor = $1,209,600 ÷ 1.08 = $1,120,000 Indirect labor = 0.08 x $1,120,000 = $89,600

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2-66 (continued)

a Total depreciation = Depreciation on plant + Depreciation on administrative building portion Depreciation on plant is 80% of the total depreciation, so total depreciation is, = $181,440 ÷ 0.80 = $226,800 Depreciation on administrative portion = $226,800 x (1.0 – 0.8) = $45,360.

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2-67. (20 Min.) Finding Unknowns: Mary’s Mugs. a. $2,812.50.

Direct materials cost per unit = Direct materials cost ÷ Units produced = $6,000 ÷ 20,000 units = $0.30 per unit.

Direct materials used per mug = 0.4 pounds.

Direct materials cost per pound = $0.30 ÷ 0.4 pounds = $0.75 per pound. Direct materials inventory = 3,750 pounds  $0.75 per pound = $2,812.50.

b. 2,750 units.

Finished goods inventory (in units) = Finished goods inventory ÷ Manufacturing cost per unit.

Manufacturing cost per unit

= (Direct material + Direct labor + Indirect manufacturing cost) ÷ Units produced = ($6,000 + $27,000 + $5,400 + $6,000) ÷ 20,000 = $44,400 ÷ 20,000

= $2.22 per unit.

Finished goods inventory (in units) December 31, Year 1 = $6,105 ÷ $2.22 = 2,750 units

c. $4.25.

Selling price per unit = Sales revenue ÷ Units sold = Sales revenue ÷ (Units produced – units in ending finished goods

inventory)

= $73,312 ÷ (20,000 – 2,750) = $73,312 ÷ 17,250 = $4.25. d. $13,642.

Operating income for the year:

Sales revenue …………………………………………………. $ 73,312 Cost of goods sold (17,250 x $2.22) …………………… 38,295 Gross margin …………………………………………………… $ 35,017 Less marketing and administrative costs Variable marketing and administrative costs ……. $3,375 Fixed marketing and administrative costs ……….. 18,000 21,375 Operating profit ……………………………………………….. $ 13,642

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 80

2-68. (40 Min.) Finding Unknowns: BS&T Partners. Note: This problem is challenging, because there is no indication of how to begin or the order in which to solve for the unknowns.

We begin by computing the following unit costs: Manufacturing cost per unit = Direct materials + Direct labor + Manufacturing overhead = $5.00 + $6.25 + $15.75 = $27.00 Full cost per unit = Manufacturing cost per unit + Selling, general & administrative = $27.00 + $12.00 = $39.00 a. Direct material inventory (pounds) = Direct material inventory (cost) ÷ Cost per pound

= $3,500 ÷ $10.00 = 350 pounds. b. Finished goods inventory, cost = (Finished goods inventory, units) ÷ (Manufacturing

cost per unit)

= $10,800 ÷ $27 = 400 units

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2-68 (continued) c. Full costs = Cost of goods sold + Selling, general, and administrative costs Then,

Operating profit = Sales revenue – Cost of goods sold – Selling, general, and

administrative costs = Sales revenue – Full costs

$55,200 = $414,000 – Full costs Full costs = $414,000 — $55,200 = $358,800

Full costs = Units sold x Full cost per unit $358,800 = Units sold x $39.00

Units sold = $358,800 ÷ $39.00

= 9,200 units sold d. Sales revenue = Selling price per unit x Units sold

$414,000 = Selling price per unit x 9,200 units sold

Selling price per unit = $414,000 ÷ 9,200 = $45.00

e. Finished goods ending (units) = Finished goods beginning (units) + Units produced

– Units sold 400 = 0 + Units produced — 9,200

Units produced = 9,200 + 400 = 9,600

f. Direct labor cost incurred = Direct-labor hours worked x Wage rate per hour Direct labor cost incurred = Units produced x Direct labor cost per unit

= 9,600 x $6.25 = $60,000

$60,000 = Direct-labor hours worked x $20.00 Direct-labor hours worked = $60,000 ÷ $20.00

= 3,000 direct-labor hours

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 82

Solutions to Integrative Case

2-69. (30 min.) Analyze the Impact of a Decision on Income Statements: Tunes2Go.

a. This year’s income statement: Baseline

(Status Quo) Rent

Equipment

Difference Sales revenue …………………………..

$4,800,000 $4,800,000 0

Operating costs: Variable ……………………………….

(600,000) (600,000) 0

Fixed (cash expenditures) ………. (2,250,000) (2,250,000) 0 Equipment depreciation ………….. (450,000) (450,000) 0 Other depreciation …………………. (375,000) (375,000) 0 Loss from equipment write-off …. 0 (2,550,000) a $2,550,000 lower Operating profit (before taxes) ……. $1,125,000 $ (1,425,000) $2,550,000 lower

a Equipment write-off = $3 million cost – $450,000 accumulated depreciation for one year (equipment was purchased on January 1 of the year).

b. Next year’s income statement: Baseline

(Status Quo) Rent

Equipment

Difference Sales revenue ………………………… $4,800,000 $5,136,000 a $336,000 higher Operating costs: Equipment rental …………………. 0 (690,000) 690,000 higher Variable ……………………………… (600,000) (600,000) 0 Fixed cash expenditures ……….. (2,250,000) (2,115,000) b 135,000 lower Equipment depreciation ………… (450,000) 0 450,000 lower Other depreciation ……………….. (375,000) (375,000) 0 Operating profit ………………………. $1,125,000 $1,356,000 $231,000 higher

a $5,136,000 = 1.07  $4,800,000 b $2,115,000 = (1.00 – 0.06)  $2,250,000

c. Despite the effect on next year’s income statement, the company should not rent the new machine because net cash inflow as a result of installing the new machine ($336,000 + $135,000) does not cover cash outflow for equipment rental ($690,000).

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  • Cost Concepts and Behavior
  • Solutions to Review Questions
  • Solutions to Critical Analysis and Discussion Questions
  • Solutions to Exercises
  • a. Variable cost: $21.00 + $24.00 + $12.00 + $5.00 = $62.00
  • b. Variable manufacturing cost: $21.00 + $24.00 + $12.00 = $57.00
  • c. Full-absorption cost: $21.00 + $24.00 + $12.00 + ($135,000 ÷ 30,000 units) = $61.50
  • d. Full cost: $21.00 + $24.00 + $12.00 + ($135,000 ÷ 30,000 units) + $5.00 + ($117,000 ÷ 30,000 units) = $70.40
  • e. Profit margin = Sales price – full cost = $79.00 – $70.40 = $8.60
  • f. Gross margin = Sales price – full absorption cost = $79.00 – $61.50 = $17.50
  • g. Contribution margin = Sales price – variable cost = $79.00 – $62.00 = $17.00
  • Solutions to Problems
  • a.
  • Conversion costs = $96,000 + $126,000 = $222,000
  • c.
  • a. $58,000.
  • Depreciation on plant is 80% of the total depreciation, so total depreciation is,
  • Full costs = Units sold x Full cost per unit
  • $414,000 = Selling price per unit x 9,200 units sold
  • = $45.00
  • Direct labor cost incurred = Units produced x Direct labor cost per unit
  • $60,000 = Direct-labor hours worked x $20.00
  • Solutions to Integrative Case

SM-Ch03-5e.pdf

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 83

3 Fundamentals of Cost-Volume-Profit Analysis

Solutions to Review Questions

3-1. Profit = TR – TC

= PX – VX – F = (P – V)X – F

where Profit = operating profit,

TR = total revenue, TC = total costs,

P = average unit selling price, V = average unit variable cost, X = quantity of units, F = total fixed costs for the period.

3-2. Total costs = Total variable costs plus total fixed costs.

3-3. Total contribution margin: Total selling price – Variable manufacturing costs expensed – Variable nonmanufacturing costs expensed = Total contribution margin.

Gross margin: Total selling price – Variable manufacturing costs expensed – Fixed manufacturing costs expensed = Gross margin.

3-4. Profit-volume analysis plots only the contribution margin line against volume, while cost- volume-profit analysis plots total revenue and total costs against volume. Profit-volume analysis is a simpler, but less complete, method of presentation.

3-5. Costs that are “fixed in the short run” are usually not fixed in the long run. In fact few, if any, costs are fixed over a very long time horizon, because managers can make decisions that change a firm’s cost structure.

©The McGraw-Hill Companies, Inc., 2017 84 Fundamentals of Cost Accounting

3-6. Operating leverage is the proportion of fixed costs in an organization’s cost structure. It is important for managers because it determines how an increase in volume affects the change in profits.

3-7. The margin of safety is the excess of sales over the break-even volume. Managers can use the margin of safety to understand how far sales can fall before the firm is operating at a loss.

3-8. Goal Seek is the function in Microsoft Excel that can be used for CVP analysis.

3-9.

Target volume (units) = Fixed costs + [Target profit/(1-t)]

Unit contribution margin

3-10. Income taxes do not affect the break-even equation because with zero income (breakeven), there are no income taxes to pay.

3-11. It is common to assume a fixed sales mix when solving for break-even volumes with multiple products because the contribution margin depends on the relative quantities of the individual products sold. If the sales mix is not fixed, the break-even volume is indeterminate.

3-12. Two common assumptions in CVP analysis are that unit prices and unit variable costs are constant. It is also common to assume that fixed costs are constant over relatively large volume ranges. Although these assumptions are common, they are not a necessary part of CVP analysis. CVP analysis can accept many forms of price and cost relations with volume. However, when more general relations are used, the common break-even formulas will no longer hold.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 85

Solutions to Critical Analysis and Discussion Questions

3-13. There may be a difference between costs used in cost-volume-profit analysis and costs expensed in financial statements. A common example is fixed manufacturing costs. Cost- volume-profit analysis assumes fixed manufacturing costs are period costs, while they are treated as product costs for financial reporting. If part of current production is inventoried, some fixed manufacturing costs would not be expensed for financial reporting. On the other hand, if current sales include all of current production plus some from inventory, all fixed costs from this period plus some from previous periods would be expensed for financial reporting.

3-14. The accountant makes use of a linear representation to simplify the analysis of costs and revenues. These simplifying assumptions are generally reasonable within a relevant range of activity. Within this range, it is generally believed that the additional costs required to employ nonlinear analysis cannot be justified in terms of the benefits obtained. Thus, within this range, the linear model is considered the “best” in a cost-benefit sense.

3-15. As volume rises, it is likely that product markets will be saturated, leading to a need to cut prices to maintain or increase volume. This price-cutting would result in a nonlinear revenue function with a slope that becomes less steep (though still positive) as volume increases. Moreover, as activity increases and approaches capacity constraints, costs tend to rise more than proportionately. Overtime premiums and shift pay differentials increase the unit labor costs. Similar costs may be incurred in terms of excess maintenance costs for running machines beyond their optimal performance levels, higher materials costs for any input commodity that is in short supply, and similar factors. These factors tend to cause costs to rise more than proportionately with an increase in activity.

3-16. Although the assumptions of CVP analysis appear relatively simplistic, CVP analysis is a useful tool for understanding the relations among costs, volumes, and the resulting profit. Clearly, the more important the decision, the more time that should be spent developing good assumptions. However, CVP analysis is useful for developing intuition about the cost structure of the firm.

3-17. Although there are no “profits” in a not-for-profit organization, these organizations are still very concerned about the difference between inflows (from fees, grants, sales, or other sources) and costs. Often the term “surplus” will be used in place of profit and the methods of CVP analysis can be applied in the same way that it is in a for-profit firm.

©The McGraw-Hill Companies, Inc., 2017 86 Fundamentals of Cost Accounting

3-18. Most business schools have relatively high fixed costs when volume is measured by the number of students. Examples of these costs would be plant (buildings and grounds), faculty and staff, and support (for example, computer resources). Variable costs are relatively low. Therefore, most business schools would be characterized by high operating leverage.

3-19. High (or low) operating leverage is not a good (or bad) thing. It is the result of managerial decisions about the resources to be used (and the structure of the costs that result). Therefore, if it is better to use resources, which are more flexible, it might be preferable to rent (lease). As a result, the operating leverage would be lower than a similar business where a manager decided that is was better not to bear the risks of rising rents.

3-20. The “product” or “service” for an airline consists of a flight between two city-pairs (for example, Los Angeles to San Francisco). As you can imagine, the number of “products” for any airline is very large. (In fact, it is even larger, if time-of-day is considered to be another product.) Airlines often fly a mix of aircraft as well, further complicating the analysis. Therefore, when you read statements such as this, be aware that the numbers are given assuming a current mix of flights and aircraft. It does not mean that if an individual flight has 63% of seats filled, the flight will break even.

3-21. Because the price Luxe pays for the leased parking space is fixed (it does not depend on how many times it is used), the cost per use falls as the number of times it is used increases. This is the same phenomenon we saw in Chapter 2 when considering fixed manufacturing overhead and fixed administrative costs.

3-22. The per-unit lease cost is not appropriate to decide where to park the cars, because the lease costs will not be affected by that decision.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 87

Solutions to Exercises

3-23. (15 min.) Profit Equation Components.

3-24. (15 min.) Profit Equation Components. a. Total fixed costs (loss at zero volume)

b. Break-even point

c. Slope = contribution margin per unit

d. Profit line

e. Profit area

f. Net loss area

g. Zero profit line

©The McGraw-Hill Companies, Inc., 2017 88 Fundamentals of Cost Accounting

3-25. (20 min.) Basic Decision Analysis Using CVP: Anu’s Amusement Center. a. $2,400,000  75,000 tickets = $32 per ticket

b. $1,350,000  75,000 tickets = $18 per ticket

c. ($32.00 – $18.00) = $14 per ticket

d. Profit = ($32 – $18)X – $656,250

Let Profit = 0

0 = ($32.00 – $18.00)X – $656,250

X = $656,250

$14 X = 46,875 tickets

e. Let Profit = $131,250

$131,250 = ($32 – $18)X – $656,250

X = $656,250 + $131,250

$14 X = 56,250 tickets

3-26. (20 min.) Basic CVP Analysis: Dukey’s Shoe Station. a. Break-even point is sales dollars = Fixed costs ÷ Contribution margin ratio

= $450,000 ÷ 0.40 = $1,125,000

b. Break-even point is sales dollars = Fixed costs ÷ Contribution margin ratio

= $450,000 ÷ 0.25 = $1,800,000

c. Sales dollars required = (Fixed costs + Desired profit) ÷ Contribution margin ratio

= ($450,000 + $100,000) ÷ 0.40 = $1,375,000

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 89

3-27. (25 min.) CVP Analysis—Ethical Issues: Mark Ting. This problem is based on the experience of the authors at several companies.

The problem in this example, which is common, is that the guidelines the company has established (for example, a high break-even point) lead to projects that would be valuable in some way, but cannot meet the standard established by the company.

Mark believes, perhaps honestly, that the new product is valuable for the company. However, the approach he has taken to support the product is unethical.

Mark should persuade the management of the company that the break-even requirement is inappropriate.

3-28. (55 min.) Basic Decision Analysis Using CVP: Derby Phones. a.

Profit = (P – V)X – F

$0 = ($270 – $120)X – $300,000 $150X = $300,000

X = $300,000

$150 X = 2,000 units

b. Profit = (P – V)X – F

$180,000 = ($270 – $120)X – $300,000 $150X = $480,000

X = $480,000

$150 X = 3,200 units

©The McGraw-Hill Companies, Inc., 2017 90 Fundamentals of Cost Accounting

3-29. (55 min.) Basic Decision Analysis Using CVP: Derby Phones.

a. Profit = ($270 – $120)  5,000 – $300,000 = $450,000

b. 10% price decrease. Now P = $243

Profit = ($243 – $120) x 5,000 – $300,000

= $315,000 Profit decreases by $135,000

20% price increase. Now P = $324

Profit = ($324 – $120) x 5,000 – $300,000

= $720,000 Profit increases by $270,000 c. 10% variable cost decrease. Now V = $108

Profit = ($270 – $108) x 5,000 – $300,000

= $510,000 Profit increases by $60,000

20% variable cost increase. Now V = $144

Profit = ($270 – $144) x 5,000 – $300,000

= $330,000 Profit decreases by $120,000 d. Profit = ($270 – $132) x 5,000 – $240,000

= $450,000 Profit remains the same.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 91

3-30. (25 min.) Basic Decision Analysis Using CVP: Warner Clothing. a.

Profit = (P – V)X – F

$0 = ($15 – $3)X – $42,000 $12X = $42,000

X = $42,000

$12 X = 3,500 units

b. Profit = (P – V)X – F

$30,000 = ($15 – $3)X – $42,000 $12X = $72,000

X = $72,000

$12 X = 6,000 units

©The McGraw-Hill Companies, Inc., 2017 92 Fundamentals of Cost Accounting

3-31. (30 min.) Basic Decision Analysis Using CVP: Warner Clothing.

a. Profit = ($15 – $3)  5,000 – $42,000 = $18,000 b. 10% price decrease. Now P = $13.50

Profit = ($13.50 – $3.00) x 5,000 – $42,000

= $10,500 Profit decreases by $7,500

20% price increase. Now P = $18

Profit = ($18 – $3) x 5,000 – $42,000

= $33,000 Profit increases by $15,000 c. 10% variable cost decrease. Now V = $2.70

Profit = ($15.00 – $2.70) x 5,000 – $42,000

= $19,500 Profit increases by $1,500

20% variable cost increase. Now V = $3.60

Profit = ($15.00 – $3.60) x 5,000 – $42,000

= $15,000 Profit decreases by $3,000 d. Profit = ($15.00 – $3.30) x 5,000 – $37,800

= $20,700 Profit increases by $2,700

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 93

3-32. (30 min.) Basic CVP Analysis: Pacific Parts. $23 per unit. Using the profit equation: Profit = (P – V) x X – FC $1,000,000 = ($30 – V) x 270,000 – $890,000 V = $6,210,000 ÷ 270,000 V = $23 per unit. Using an income statement format (based on 270,000 units): Amount Unit

Sales ………………………………………. $8,100,000 (a) $30 Variable cost …………………………….. 6,210,000 23 (c) Contribution margin …………………… $1,890,000 (b) $7 Fixed costs ……………………………….. 890,000 Operating profit before taxes ……….. $1,000,000

(a) $30 x 270,000 units = $8,100,000 (Sales) (b) $1,000,000 + $890,000 = $1,890,000 (Contribution margin) (c) $8,100,000 – $1,890,000 = $6,210,000 / 270,000 units = $23 (Unit variable cost)

3-33. (30 min.) Analysis of Cost Structure: The Greenback Store vs. One-Mart. a. Greenback Store One-Mart Amount Percentage Amount Percentage Sales ………………………… $800,000 100% $800,000 100% Variable cost ………………. 600,000 75 200,000 25 Contribution margin …….. $200,000 25% $600,000 75% Fixed costs …………………. 40,000 5 440,000 55 Operating profit …………… $160,000 20% $160,000 20%

b. Greenback Store’s profits increase by $30,000 [= .25 x ($800,000 x .15)] and One Mart’s profits increase by $90,000 [= .75 x ($800,000 x .15)].

©The McGraw-Hill Companies, Inc., 2017 94 Fundamentals of Cost Accounting

3-34. (30 min.) Analysis of Cost Structure: Spring Company vs. Winters Company.

a. Spring Company Winters Company Amount Percentage Amount Percentage Sales …………………………. $500,000 100% $500,000 100% Variable cost ……………….. 400,000 80 150,000 30 Contribution margin …….. $100,000 20% $350,000 70% Fixed costs ………………….. 60,000 12 310,000 62 Operating profit ……………. $ 40,000 8% $40,000 8%

b. Spring Company’s profits increase by $8,000 [= .20 x ($500,000 x .08)] and Winter Company’s profits increase by $28,000 [= .70 x ($500,000 x .08)].

3-35. (15 min.) CVP and Margin of Safety: Bristol Car Service. a.

Profit = (P – V)X – F

$0 = ($50 – $12)X – $2,736 $38X = $2,736

X = $2,736

$38 X = 72 trips

b. Margin of safety = 90 – 72

= 18 trips (20%)

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 95

3-36. (15 min.) CVP and Margin of Safety: Casey’s Cases. a.

Profit = (P – V)X – F

$0 = ($30 – $26)X – $2,480 $4X = $2,480

X = $2,480

$4 X = 620 cases

b. Margin of safety = 700 – 620

= 80 cases (11.4%)

©The McGraw-Hill Companies, Inc., 2017 96 Fundamentals of Cost Accounting

3-37. (20 min.) Using Microsoft Excel to Perform CVP Analysis: Derby Phones. a. 2,000 units.

The following two screenshots show the setup and solution.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 97

3-37 (continued). b. 2,040 units.

The following two screenshots show the setup and solution.

©The McGraw-Hill Companies, Inc., 2017 98 Fundamentals of Cost Accounting

3-38. (20 min.) Using Microsoft Excel to Perform CVP Analysis: Warner Clothing. a. 3,500 units.

The following two screenshots show the setup and solution.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 99

3-38(continued). b. 4,250 units.

The following two screenshots show the setup and solution.

©The McGraw-Hill Companies, Inc., 2017 100 Fundamentals of Cost Accounting

3-39. (20 min.) CVP With Income Taxes: Hunter & Sons. a.

Profit = (P – V)X – F

$0 = ($550 – $330)X – $143,000

X = $143,000

$220 X = 650 units

b. In order to achieve a profit of $39,600 after tax, Hunter & Sons must earn:

$66,000 = [$39,600 ÷ (1.00 – 0.40)] before taxes.

The number of units to earn $66,000 in operating profits is: X = ($143,000 + $66,000) ÷ ($550 – $330) = 950 units

3-40. (20 min.) CVP With Income Taxes: Hammerhead Charters. a.

Profit = (P – V)X – F

$0 = ($50 – $20)X – $6,000

X = $6,000

$30 X = 200 trips

b. In order to achieve a profit of $9,000 after tax, Hammerhead Charters must earn:

$12,000 = [$9,000 ÷ (1.00 – 0.25)] before taxes.

The number of units to earn $75,000 in operating profits is: X = ($6,000 + $12,000) ÷ ($50 – $20) = 600 trips

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 101

3-41. (20 min.) Multiproduct CVP Analysis: Rio Coffee Shoppe.’ First, compute the weighted-average contribution margin per unit:

= $0.96 = 60% x ($1.50 – $0.70) + 40% x ($2.50 – $1.30)

The total number of cups of regular coffee and lattes (X) to break even is:

Profit = (P – V)X – F $0 = $0.96 X – $6,720 X = 7,000 cups

=

4,200 (= 60% x 7,000) cups of regular coffee and

2,800 (= 40% x 7,000) lattes

©The McGraw-Hill Companies, Inc., 2017 102 Fundamentals of Cost Accounting

3-42. (20 min.) Multiproduct CVP Analysis: Mission Foods.

a. Profit = ($3.00 – $1.50) x 200,000 + ($4.50 – $2.25) x 300,000 – $117,000

= $858,000

b. First, compute the weighted-average contribution margin per unit:

= $1.95 = 40% x ($3.00 – $1.50) + 60% x ($4.50 – $2.25)

The total number of chicken and fish tacos (X) to break even is:

Profit = (P – V)X – F $0 = $1.95 X – $117,000 X = 60,000 tacos

= 24,000 (= 40% x 60,000) chicken tacos and 36,000 (= 60% x 60,000) fish tacos

c. First, compute the weighted-average contribution margin per unit:

= $1.65 = 80% x ($3.00 – $1.50) + 20% x ($4.50 – $2.25)

The total number of chicken and fish tacos (X) to break even is:

Profit = (P – V)X – F $0 = $1.65 X – $117,000 X = 70,910 tacos (rounding up)

= 56,728 (= 80% x 70,910) chicken tacos and 14,182 (= 20% x 70,910) fish tacos

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 103

Solutions to Problems

3-43. (35 min.) CVP Analysis and Price Changes: Argentina Partners. a. Current profit = 60,000 units x ($30 – $15) – $700,000 = $200,000

Variable costs. New variable cost per unit: Labor + Materials + Overhead

115%  50%  $15 + 110%  25%  $15 + 120%  25%  $15 = $17.25

Price: New price = 110%  $30 = $33.00 Fixed costs: New fixed costs = 105%  $700,000 = $735,000 Sales: Profit target = $200,000 Profit = (P – V)X – F $200,000 = ($33.00 – $17.25)X – $735,000 X = $935,000 ÷ ($33.00 – $17.25) = 59,365 units (rounded)

or sales of 59,365  $33 = $1,959,045

b. Profit target = $200,000  106% = $212,000  Profit = (P – V)X – F $212,000 = ($33.00 – $17.25)X – $735,000 X = $947,000 ÷ ($33.00 – $17.25) = 60,127 units (rounded) or sales of 60,127  $33.00 = $1,984,191

c. Profit = PX – VX – F $212,000 = P(60,000) – ($17.25  60,000) – $735,000 P = $1,982,000 ÷ 60,000

P = $33.03 (rounded) or a 10.1% increase

©The McGraw-Hill Companies, Inc., 2017 104 Fundamentals of Cost Accounting

3-44. (35 min.) CVP Analysis and Price Changes: Scholes Systems. a. Current profit = 80,000 units x ($60 – $30) – $1,400,000 = $1,000,000

Variable costs. New variable cost per unit: Labor + Materials + Overhead

115%  50%  $30 + 110%  25%  $30 + 120%  25%  $30 = $34.50

Price: New price = 110%  $60 = $66.00 Fixed costs: New fixed costs = 105%  $1,400,000 = $1,470,000 Sales: Profit target = $1,000,000 Profit = (P – V)X – F $1,000,000 = ($66.00 – $34.50)X – $1,470,000 X = $2,470,000 ÷ ($66.00 – $34.50) = 78,413 units (rounded)

or sales of 78,413  $66 = $5,175,258

b. Profit target = $1,000,000  106% = $1,060,000  Profit = (P – V)X – F $1,060,000 = ($66.00 – $34.50)X – $1,470,000 X = $2,530,000 ÷ ($66.00 – $34.50) = 80,318 units (rounded up) or sales of 80,318  $66.00 = $5,300,988

c. Profit = PX – VX – F $1,060,000 = P(80,000) – ($34.50  80,000) – $1,470,000 Rearranging,

$1,060,000 + ($34.50  80,000) + $1,470,000 = P(80,000)

P = $5,290,000 ÷ 80,000 P = $66.13 (rounded) or a 10.2% increase

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 105

3-45. (20 min.) CVP Analysis―Missing Data: Breed Products. a. $8.20

Because the volume is given, it is not necessary to know the fixed and variable costs separately.

Profit = Revenues – Costs Profit = 150,000 x Price – Costs

$600,000 = 150,000 P – $630,000 $1,230,000 = 150,000 P

P = $8.20

b. $1,125,000

Profit = Revenues – Costs

0.20 Revenues = (P – V)X – F 0.20 Revenues = Revenues – 0.6 Revenues – $225,000 0.20 Revenues = $225,000

Revenues = $1,125,000

c. 125,000 units (= $1,125,000 ÷ $9)

©The McGraw-Hill Companies, Inc., 2017 106 Fundamentals of Cost Accounting

3-46. (20 min.) CVP Analysis―Missing Data: Remington Inc. P = $20

There are several ways to approach this problem. Note that although we do not know the fixed costs, they are irrelevant to the solution as we will see.

(1) Set this up as two equations with two unknowns (Price and the breakeven point). Let P = Current price, BE the breakeven point at the current price, and FC fixed cost. Then

BE = FC ÷ (P – $5) at the current price.

If the price is cut by 50 percent, we know that the breakeven point is tripled, so

(3 x BE) = FC ÷ [(0.5 x P) – $5].

Substituting the first equation in the second, we have:

[(3 x FC)/(P – $5)] = FC ÷ [(0.5 x P) – $5].

Solving for P yields P = $20.

(2) For the same fixed cost, if the new breakeven point is three times the old breakeven point, the contribution margin at the current price must be three times the contribution margin at 50 percent of the current price:

(P – $5) = 3 x [(0.5 x P) – $5]

Solving for P yields P = $20.

3-47. (20 min.) CVP Analysis With Subsidies: Suburban Bus Lines. a.

Surplus = (P – V)X – F + Subsidy

$0 = ($1.00 – $1.50)X – $200,000 + $250,000 $0.50X = $50,000

X = $50,000

$0.50 X = 100,000 riders

b. With 75,000 riders, Suburban will operate at a surplus because the subsidy more than offsets the negative contribution margin plus fixed costs. It is “below” break-even, but because Suburban loses money on each rider ($1.00 revenue less the $1.50 variable costs), it operates with a surplus below break-even and at a deficit above break-even.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 107

3-48. (35 min.) CVP Analysis―Sensitivity Analysis: Alameda Tile.

a. Profit = (P – V) X – F

Profit = ($800 – $480) X – $160,000 0 = ($800 – $480) X – $160,000 X = $160,000 ÷ $320 = 500 students b. Profit = ($800 – $480) X – $160,000 $80,000 = ($800 – $480) X – $160,000 X = $240,000 ÷ $320 = 750 students c. (1) Profit = ($800 – $480) x 800 students – $160,000

= $96,000

c. (2) 10% price decrease. Now P = $720

Profit = ($720 – $480) x 800 students – $160,000

= $32,000 Profit decreases by $64,000

20% price increase. Now P = $960

Profit = ($960 – $480) x 800 students – $160,000

= $224,000 Profit increases by $128,000

c. (3) 10% variable cost decrease. Now V = $432

Profit = ($800 – $432) x 800 students – $160,000

= $134,400 Profit increases by $38,400

20% variable cost increase. Now V = $576

Profit = ($800 – $576) x 800 students – $160,000

= $19,200 Profit decreases by $76,800

©The McGraw-Hill Companies, Inc., 2017 108 Fundamentals of Cost Accounting

3-48 (continued).

c. (4) 10% fixed cost decrease, 10% variable cost increase.

Now F = $144,000 and V = $528

Profit = ($800 – $528) x 800 students – $144,000

= $73,600 Profit decreases by $22,400

3-49. (35 min.) Extensions of the CVP Model―Semifixed (Step) Costs: Sam’s Sushi.

a. There are three possible break-even points (one with each additional lane):

1 lane: X = $33,000 ÷ ($10 – $4) = 5,500 meals 2 lanes: X = $39,000 ÷ ($10 – $4) = 6,500 meals 3 lanes: X = $52,500 ÷ ($10 – $4) = 8,750 meals

The break-even point with one lane is not feasible because it exceeds the maximum number of meals for one lane.

Therefore, there are two break-even points: 6,500 meals and 8,750 meals.

b. To answer this question, we just need to check at the three maximum levels for each lane alternative:

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choose the statement that best describes one of the themes explored in the novel so far

The giver Choose the statement that best describes one of the themes explored in the novel so far?
17,095 results
The giver
The giver Choose the statement that best describes one of the themes explored in the novel so far? A. Memories are important to life B. War should be avoided at all costs C. Friends and family are precious D. Teenagers are curious by nature Is it a?

asked by English on May 19, 2015
English

  1. Are there any themes that run through more than one of the memoirs in this unit? If so, what are they? List at least two themes that appear in more than one of the memoirs you read, and explain the similarities you noticed in how the author explored

asked by My name on September 14, 2015
L.A. The Giver!
Which of the following passages from the novel support the idea that the Giver is a heroic character? A. I do know that I sat here numb with horror. Wretched with helpessness. B. “Be quiet Jonas,” The Giver commanded in a strange voice. “Watch/” C. The

asked by ASAP!!! HEEEEEEELP on May 6, 2016
The Giver
Which statement provides the best summary of chapter 15? A. Jonas finds the giver in pain and offers to help. B. Jonas experiences tiny pinpricks of snow that touch his body and melt on his tounge. C. The Giver explains to Jonas why the pain and the

asked by Anonymous on May 22, 2015
L A/The Giver
The Giver and Jonas come up with a plan that would allow Jonas to escape. What does the Giver’s refusal to accompany Jonas tell you about the Giver’s character? 1: While the Giver does not like the rules of his community, he feels he must stay to help the

asked by Marylyn on May 20, 2015

english
write a short story based on the themes shakesphere explored in macbeth.do i have to write the themes of macbeth and explain them or the assignment is something else.i think i have to explain the themes

asked by paul jones on November 2, 2008
LA
What are some Themes in Chapter 15-17 The Giver?

asked by angela on May 5, 2017
English
The book for this is The Giver. Please check my answers. Which of the following passages from the novel support the idea that the Giver is a heroic character? A. I do know that I sat here numb with horror. Wretched with helplessness. B. “Be quiet Jonas,”

asked by Twenty One Pilots fan on May 9, 2016
English – Essay Writing
I’ve just read the book ‘To Kill a Mockingbird and I have to write an essay on the question “Explain how the themes of prejudice and tolerance are explored in the novel” I’ve started on my essay, but it’s been a long time since I’ve written one. I’ve made

asked by TP on March 25, 2008
english answer check please, 4 questions

  1. To plan your time for a research project, it is best to (1 point) divide the time spent on each step evenly. keep your deadlines flexible. start at the beginning and plan from there.* work backward. 2. Which of the following is not a guideline for

asked by Anonymous on March 15, 2017
English Analysis
Reading The Stranger by the lovely Albert Camus. Just need help understanding this question: -After I listed some themes I explored, my teacher asks: “Given the themes you listed, are any conventions questioned based on the treatment of a given theme?

asked by Albert on October 9, 2012
English
Archetypes frequently appear in literature with – a- contradictory themes b- general themes c- universal themes d- specific themes my answer is D

asked by Steve on August 3, 2015
L.A
which of the following words best describes the cultural context of there community in the novel. the giver

asked by mac and may on May 13, 2016
themes
this is another question for “lord of the flies” i need theme statements for themes. i came up with this for one of them. theme statement: responsibility is necessary for survival. i’m having a hard time coming up with others however i did come up with

asked by Anonymous on September 5, 2006
language arts
The giver Choose the statement that best explains the meaning of the following passage: But now, with twelve coming so soon, and the volunteer hours ending, it didn’t seem to meter. The freedom to choose where to spend those hours always seemed a wonderful

asked by lisa on May 5, 2016

Language arts
The giver Choose the statement that best explains the meaning of the following passage: But now, with twelve coming so soon, and the volunteer hours ending, it didn’t seem to meter. The freedom to choose where to spend those hours always seemed a wonderful

asked by Help on May 15, 2015
Archetypes
Archetypes frequently appear in literature with Contradictory themes General themes Universal themes(My answer) Specific themes Can someone check to see if my answer is correct? Thanks.

asked by AlexanderDennis on September 2, 2014
english
In the book Giver — the committee of elders consulted the giver for what?

asked by steve on April 22, 2014
sociology
Existential psychology has four basic themes. Define the themes. How are those themes different from humanistic theory themes of positive psychology and suffering of existentialism?

asked by adam on December 18, 2015
Human Behavior
Existential psychology has four basic themes. Define the themes. How are those themes different from humanistic theory themes of positive psychology and suffering of existentialism?

asked by james on December 20, 2015
LA
In the Giver, why was the Giver bitter about the COuncil of Elders

asked by Reina A. on November 29, 2010
English
We are supposed to give a presentation of a certain author, we are supposed to talk about customary themes; but even though I have look it up I can’t understand what it is, can you guys tell me? Thanks in Advance (Broken Link Removed) This site has a good

asked by Claudia on April 23, 2007
English
Choose a film, as most of you already did, and focus on one theme that resides throughout the film. If you feel ambitious, then you can choose several themes to discuss in your paper; however, make sure you connect the themes to each other (if I signed off

asked by Yasmine on October 25, 2015
Biology 100
Choose one theory spontaneous generation theory or cell theory. Select one statement that corresponds to the theory you want to refute or suppot. I choose cell theory and the one statement that I choose is all living things are made up of cells. Provide

asked by Rayna on November 10, 2009
science
A student makes the following statement: Chocolate- covered donuts are 10 times better than plain, glazed donuts. Which of the following correctly describes the student’s statement? a-The student’s statement is a quantitative observation. b-The

asked by Anonymous on September 14, 2013

English writing
Please ASAP can someone give me an introductory paragraph on the Truman show and the giver with the title and author and the thesis statement ? Please just an idea I need help

asked by Jessica on December 13, 2012
English
Read the statement below and choose the word which best describes the writer’s tone. I cannot stand the noisy, destructive woodpeckers anymore! This weekend, we will put down a repellant. defeated angry unhappy disgusted B?

asked by Bri on November 18, 2017
English
Read the statement below and choose the word which best describes the writer’s tone. Please do eat the last piece of pizza. I haven’t had any yet, but you should definitely have a third piece. sincere gloomy sarcastic humorous A?

asked by Bri on November 17, 2017
Literature
Can someone tell me if my statement below is correct? I have to write a paper on The Lottery comparing and constrasting the theme and style. I am not sure if my themes and styles are correct or if I have them mixed up. I have trouble with picking out the

asked by Tim on June 22, 2009
Language arts
List some important ideas that the Giver includes. Why did you choose those ideas? I have no idea what this question means. Thank you for your help

asked by Shawn on May 16, 2018
Math
1: Classify the quadrilateral using the name that best describes it I tried posting it but it didn’t work 2: which statement is a true statement 3: which statement is a true statement 4: Which property is not a characteristic of a polygon 5: Which figure

asked by Please Help on January 19, 2018
L A
The Giver At the beginning of the novel, Jonas describes himself as apprehensive. Why is he apprehensive? 1:An unknown plane is flying overhead 2:The Ceremony of Twelves is coming soon. 3: A loudspeaker orders everyone inside. I pick # 1…is this correct?

asked by Marylyn on May 18, 2015
L.A Ms. Sue? or anybody?

  1. Which of the following aspects of the setting is evidence that the giver is an example of science fiction A. Jonas rides a bike to school every day B. jonas’s father works in a daycare center C. a loudspeaker makes announcements to the community. D.

asked by anonymous on May 11, 2015
English
ead the statement, and choose the word that best describes the writer’s tone. Please do eat the last piece of pizza. I haven’t had any yet, but you should definitely have a third piece. sarcastic sincere humorous gloomy Would this be sincere?

asked by Caitlyn on November 9, 2018
english
what are motifs? Motifs are like repeated images or themes that run through a story. http://www.answers.com/motif In order to get a good idea about them, here are some analyses of motifs and themes in a couple of well known works:

asked by kanisha on December 10, 2006

language arts
1: list some important ideas that the giver includes. why did you choose those ideas? 2: tell how using a reading role helped you understand the book. support your response with at least 2 pieces of evidence from the novel

asked by yeet on May 1, 2018
L.A help please
Read the following passage from the novel. A sergeant yelled at Johnny as he started to limp past them, but when he explained in a piteous whine that his foot had been squashed by a blow from a soldier’s musket and all he wanted was to get home to his

asked by Princess Princess on December 18, 2014
Engish Literature
Chapter Seven explores the role of symbols in conveying literary themes. Themes are abundant in literaryworks (though they are at some times more obvious than at others). Select one short story from the reading assignments (from either Week One or Week

asked by Anonymous on January 23, 2013
English 12
In your understanding is this thesis statement clear enough? What other improvements would you make? The topic is “Theme of Overcoming struggle in the course text” Many themes are presented in: Hamlet, Death of a Salesmen, Life of Pi, the Road, and the

asked by Andy on January 23, 2011
social studies
how were the explorations of francisco pizarro and hernando cortes similar? how were they differnt discribe the lands the french explored in the new world you ahve read about countries that explored and claimed lands in the americans what changes occurred

asked by garrick on November 23, 2009
American History
During the 1820 and 1830 a distinct American culture began to emerge. What philosophies, artists and artists works contributed to this culture? What were the unique American themes explored within these works? Help I don’t know where t begin to answer this

asked by Brenda on May 2, 2013
English
In the novel The Lord of the Flies, how do the many themes connect? So far the themes I have discovered have to do with society being built on ethics, fear or fear of the unknown, the loss of innocence, the capability of evil in human nature, and the

asked by Kailyn on October 1, 2012
political theory
I don’t have an assignment due, but I’m having trouble understanding the themes that are in the Persian Letters by Montesquieu. Has anyone read them? I’m in college. I’m having trouble understanding the Harem sequence, and these themes: lack of self

asked by bayley on March 3, 2015
grammar check
which is a compound subject? 1) my sister and i saw a dinosaur at the museum. 2) marco polo lived in italy and explored places in china.i choose number 1. identif the complete predicate. thomas edison invented the light bulb, among other things. d)invented

asked by alley on June 14, 2009
Geography

  1. The statement, “Paraguay is one of two landlocked South American nations” describes what type of region? a.cultural b.economic c.physical d.political 2. The statement, “Farmers in this area benefit from a long growing season” describes what type of

asked by Courtney on September 9, 2010

Grammar and Composition
here’s an assignment that i have to do: Phone Book Character Select a name from the phonebook that makes an impression on you. Examples: Angelic J. Pureheart What kind of impressions might the name Angelic J. Pureheart give you? Would she be a member of

asked by y912f on November 3, 2009
english 2
i need to write an essay on TO KILL MOCKINGBIRD, and the topic is; “Discuss three themes of the novel. in addition to the more obvious themes of prejudice and injustice that the author develops, other possible themes include: growing up, superstition,

asked by km on April 19, 2011
check geo
What are the most abundant resources in this region? A)soil and coal B)minerals and soil C)water and soil D)minerals and water my choose is b most europeans who came to africa south of sahara between 1400s and 1700s? A)avoided the african interior

asked by henry on September 10, 2009
Thesis statement
How do I write a thesis statement about why I choose Medical Billing and Coding as a career. I have read what a thesis statement is, but my writing is terrible and I just can’t get the understanding of what to include in my thesis statement

asked by Fannie on February 18, 2010
Enlish lit
How do the styles and themes of “Theme for English B” and “Ballad of Birmingham” compare? I read both, but I don’t understand how that could compare in themes of styles. They have both different themes and styles!

asked by AnonJ on May 23, 2014
English
How do the styles and themes of “Theme for English B” and “Ballad of Birmingham” compare? I read both, but I don’t understand how that could compare in themes of styles. They have both different themes and styles! x2

asked by Janon on May 23, 2014
Math
For each of the following questions, choose the correct answer. Which statement best describes inductive reasoning? A- It uses previously proven or accepted properties to reach a conclusion. B- It uses observation of patterns and past events to reach a

asked by Skye on October 5, 2014
English
Which verb tense is used in “has explored” in the following sentence? I am pretty sure he has explored that option. past perfect future present perfect present Would this be present?

asked by Caitlyn on December 10, 2018
Lit
I have to write a short story based on the themes Shakespeare explored in Macbeth. I have what I want to write about but I need help turning it into a short story. I don’t need any links about short stories please, I know how to look up how to write short

asked by Anonymous on August 19, 2008
English
I am writing two paragraphs about two themes but I can’t think of two conclusion sentences. The themes are friendship and sacrifice. Help please? Thanks

asked by Emma on September 16, 2012

Language Arts

  1. One would expect people living in utopian society to be A. wealthy B. difficult C. idealistic D. impossible* 2. Which statement best describes a utopian community? A. People band together to share resources and duties equally.* B. Resources are

asked by Dude that smells on May 3, 2017
English
I am writing my essays and I wrote them but i not know how to start the beginnings of them. this on movie smoke signals. i am writing on themes, but i cant start intro like “in the film .. because someone else be doing that for movie review, so i not know

asked by Mohammad on September 19, 2012
Language arts

  1. One would expect people living in a utopian society to be A. wealthy B. difficult C. idealistic D. impossible 2. Which statement best describes a utopian community? A. People band together to share resources and duties equally. B. Resources are

asked by Check Please on May 4, 2017
sociology
How do these themes about male roles appear in the television and movies watch? What messages do these themes provide for men and women about masculinity and femininity?

asked by paula on July 27, 2009
sociology
How do the themes about male roles appear in the television and movies that we watch? What messages do these themes provide for men and women about masculinity and femininity?

asked by paula on July 27, 2009
sociology
How do these themes about male roles appear in the television and movies watch? What messages do these themes provide for men and women about masculinity and femininity?

asked by joe on July 21, 2009
sociology
How do these themes about male roles appear in the television and movies watch? What messages do these themes provide for men and women about masculinity and femininity?

asked by tiffany on July 21, 2009
English
1.) Choose the term that best describes the underlined phrase Gripping the rail,*** “Lindsey stepped onto the ice”. *** A.) independent clause B.) adjective clause C.) adverb clause D.) noun clause A 2.) Choose the term that best describes the underlined

asked by Answer check on January 13, 2016
History
Examine the three themes of the renaissance (humanism. the critical spirit and empiricism). In what ways are these themes reflected in the development of american society between 1660 and 1750?

asked by Megan on September 23, 2012
S.S
1.Witch statement BEST describes yokohama? 2.Which describes a difference between life in Japan and life in the United States? 3.Which innovation would BEST address a challenge facing modern Japan?

asked by Mclovin on March 24, 2015

Grammar and Composition
‘here’s an assignment that i have to do: Phone Book Character Select a name from the phonebook that makes an impression on you. Examples: Angelic J. Pureheart What kind of impressions might the name Angelic J. Pureheart give you? Would she be a member of

asked by y912f on November 3, 2009
Language Arts
Five themes of geography as they relate to A Light in the Forest. I haven’t read this book, but you might check on the themes section in here: http://www.sparknotes.com/lit/lightforest/ =)

asked by Ryan on January 15, 2007
English
Read the statement below and choose the word which best describes the writer’s tone. Elie Wiesel was born in Sighet, a Romanian town located in the Carpathian Mountains. He was the third of four children and the only son born to his parents. disbelieving

asked by Bri on November 17, 2017
Science
which of the following describes scientific inquiry?(1 point) A.a statement that describes what scientists expect to happen in experiment. B.facts,figtures,and other evidence gathered through observation. (C).the diverse ways in which scientists study the

asked by chris on August 27, 2014
Science
which of the following describes scientific inquiry?(1 point) A.a statement that describes what scientists expect to happen in experiment. B.facts,figtures,and other evidence gathered through observation. (C).the diverse ways in which scientists study the

asked by chris on August 27, 2014
math
Choose the one alternative that best completes the statement or answers the question. Find the probability. The table describes the smoking habits of a group of asthma sufferers. |Non|Light|Heavy|Total Men| 311| 82 | 74 |467 Women| 329| 68 | 60 |457 Total|

asked by Sarah on September 2, 2010
MGT asap
Select one of the following statements from p.221 of Supervision: Key Link to Productivity (8th ed.). Do you agree or disagree with the statement? Explain your reasons. 1. “The supervisor’s primary objective should be to avoid making mistakes in

asked by troyer0269 on November 13, 2008
English
I need help with this question. I just don’t understand what it’s asking me. Could someone tell me how I should start it, please? Thank you! Writers often communicate their themes by building clues into the story. Choose one story from Collection 4 and

asked by Olivia on January 18, 2012
Psychology

  1. Behavioral therapy began with ___. (1 point) Ivan Pavlov B.F. Skinner John Watson* Erik Erikson Read the statement. Choose the correct answer. 2. Watson is most (in)famous for performing experiments on __. (1 point) A baby* a

asked by Anonymous on May 23, 2018
Grammar Please hurry please
Identify the words that correctly complete the following sentence. If none of the choices are correct, choose “none of the above.” In a sentence with a compound verb, each verb (Points : 1) may have a different subject must have the same subject may not

asked by Jenny on August 27, 2013

critical thinking
Categorize each fallacy statement by copying fallacy type from the list below into the Fallacy Type ext box adjacent the fallacy statement. Provide an explanation as to why you think it is that fallacy type in the Why it is this fallacy type text box

asked by ava on February 6, 2010
literary
Which is the least common way for modern writers to convey their themes? a. through explicit statement b. through development of a central conflict c. through the values and motivations of the characters d. through the thoughts of the characters

asked by Jon on October 31, 2012
Song of Myself+English
Has anyone read Song of Myself by Walt Whitman?? I can’t find any themes for it. So hard to understand. Would slavery be a theme? I need atleast 4 themes associated with Song of Myself.

asked by Chopsticks on February 19, 2009
Social Studies
Which statement best summarizes direct democracy? A)Voters have the right to propose and respond to laws through the voting process. B)Voters have the right to choose whether to vote. C)Voters have the right to choose for whom to vote. D)Voters have the

asked by Mike on December 10, 2015
English
I don’t know what rhetorical devices these themes fall under. I know all these are themes but the themes are harder to figure out . 1. The value of dreams can be both a positive and be both a positive and negative influence. 2. It is important for men and

asked by Notafanofschool on March 8, 2015
english
cud anyone describe in brief or tell a site that describe the theme of “abroad at a ship’s helm” and “the moon is distant from the sea” please. im not sure if i understood the themes of both the poems. after understanding it i might be able to tell if both

asked by bindiya farswani on December 2, 2009
CRt 205
CRT-205 Week 5 Fallacy Matrix Categorizing Fallacies • Categorize each fallacy statement by copying fallacy type from the list below into the Fallacy Type text box adjacent the fallacy statement. • Provide an explanation as to why you think it is that

asked by angelee on December 5, 2009
geography
What are the 5 themes of geography for los angeles, california? do you have any sites to suggest to find the 5 themes of geography

asked by thalia on May 31, 2014
Core World History
I Choose two themes that would be appropriate for thematic time lines of important events from prehistory to A.D. 1600. The rise and fall of empires all over the world, and scientific discoveries and inventions, what are 5 events for each them that I’ve

asked by Lenae on October 7, 2016
Good Thesis Statement?
Is this a good thesis statement? John Keats’ odes and letters advance the Romantic literary movement through use of three common themes: living life to the fullest, overcoming hardships, and placing passion over reason.

asked by Norah on February 24, 2011

english
what themes do old man the sea and macbeth have in commmon? tragedy? You can look each one up at www.sparknotes.com/lit and read the “themes, symbols … ” section in each and see what you find. Let us know if you have questions once you have looked up and

asked by james on June 19, 2007
English
what is a good thesis statement that I can form out of this prompt for A Raisin In The Sun choose one of the following characters. identify and analyze the character’s primary internal conflict and external conflict and how each is resolved . I choose

asked by Notafanofschool on March 11, 2015
algebra 3
what statement best describes the function f(x)=2x^3+2x^2-x?

asked by kevin on May 6, 2010
SOCIAL STDIES HELP!

  1. Which of the following best describes the economy of the 1920s in the United States? (1 point) It was a period of economic hardship. It was a wartime economy. It was a boom time, or a period of great economic growth.**** It was a period that did not see

asked by XenaGonzalez on April 23, 2015
American government check my answer
Statement 1 – Illegal immigrants who have resided in the United States for years should qualify for alternative paths to citizenship. Statement 2 – Diversity in backgrounds and experience creates a society that teaches tolerance and respect. Statement

asked by Anon on May 18, 2017
math
Lara wrote the statements shown in the chart. Statement One: If two lines intersect, then they intersect at exactly one point Statement Two: In a right triangle, the square of the length of the hypotenuse is equal to the sum of the squares of the length of

asked by Please Help Me on September 29, 2011
geometry
Lara wrote the statements shown in the chart. Statement One: If two lines intersect, then they intersect at exactly one point Statement Two: In a right triangle, the square of the length of the hypotenuse is equal to the sum of the squares of the length of

asked by Sam on September 25, 2011
History
Which statement is true about Portuguese exploration? A) The exploration ended after the death of Prince Henry in 1480. B) The Portuguese were attacked and defeated by Muslim traders on the East African coast. C) The Portuguese explored the

asked by mic on December 27, 2016
Georgia’s Government
Which statement BEST describes why constitutions are needed?

asked by Soccer Mom on February 5, 2019
Science
Which statement best describes the composition of magma?

asked by James on February 17, 2014

Social Issues
Which statement best describes the militia theory?

asked by Dakota on February 18, 2016
english
which statement describes a type of plagiarism.

asked by Britteny on January 5, 2012
geometry
Which statement best describes deductive reasoning?

asked by jarrod on October 13, 2015
social studies
Which statement best describes the Louisiana Purchase?

asked by Sam on February 14, 2019
Math
check my work 22 km=m A=2.2 13 oz =_g A= Choose the most reasonable measure of weight. A calculator A=0.5 kg Complete the following statement. 540 s = __ min A= 9min Complete the following statement. 12 ft = __ in. A=144 in.

asked by Terry B on April 6, 2008

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electric charges that are different

electric charges that are different
A) attract each other
B) repel each other
C) exist in pairs
D) do not interact

Magnetic field lines around a bar magnet
A) are only perpendicular to the magnet
B) spread out from one pole and curve around the other
C) cross back and forth over one another
D) are perfectly straight

which of the following would decrease the magnetic field around the wire?
A) decreasing the current
B) reversing the The polls of the wire
C) looping a section of the wire into a solenoid
D) increasing the current

What device transforms electrical energy into mechanical energy?
A) an electromagnet
B) an electric motor
C) a generator
D) a solenoid

A device used to open and close an electric circuit is a(n)
A) light bulb
B) energy source
C) switch
D) resistor

According to Ohm’s law resistance is equal to voltage devided by
A) time
B) conduction
C) current
D) potential

In a series circuit with three bulbs
A) The remaining two bolts will go out if one bulb burns out
B) The remaining two bulbs are not affected if one bulb burns out
C) The brightness of the light bulbs does not change if more bulbs are added
D) a switch is never used

The strength of the force of gravity depends on
A) The masses of the objects in their speeds
B) The masses of the objects and the distance between them
C) The weight of the objects in their speeds
D) The masses of the objects in their weight s

According to Ohm’s law what is the resistance of a light bulb if the applied voltage is 9.0 V and the current is 0.30 amps?
A) 0.033 ohms
B) 2.7 ohms
C) 30 ohms
D) 8.7 ohms

An example of an insulator is
A) rubber
B) copper
C) silver
D) iron

The force of gravity on Jupiter is much stronger than the force of gravity on earth. Which of the following explains why this is true?
A) Jupiters orbit is farther away from the sun then earths orbit
B) Jupiter has more mass than earth
C) jupiters orbit is closer to the sun than earths orbit
D) Jupiter has less mass than earth

An electric current produces a
A) magnetic field
B) magnet
C) solenoid
D) insulator

A generator transforms
A) potential energy to kinetic energy
B) mechanical energy into electrical energy
C) mechanical energy into electrical energy
D) friction into electrical energy

0 0 2,839
asked by Anonymous
Mar 31, 2015
Do you think your school approves of these test questions posted here?

It looks to me like you’re wanting to cheat and have someone else give you these answers.

0 9
👩‍🏫
Ms. Sue
Mar 31, 2015
No I just forgot to give my answers. Sorry my answers are
1) A
2) d
3) a
4) b
5) c
6) c
7) a
8) d
9) ?
10)?
11)b
12) b
13)d

2 3
posted by Anonymous
Mar 31, 2015
12 is a 13 is b 8 is b 5 is c 4 is b 2 is b

1 0
posted by Dr.Bob
Nov 4, 2015
ababccabcabab true
100%

0 1
posted by connections student
Dec 19, 2015

connections student is correct.

0 1
posted by Anonymous
Mar 3, 2016
The correct answers are:

  1. a
  2. b
  3. a
  4. b
  5. c
  6. c
  7. a
  8. b
  9. c
  10. a
  11. b
  12. a
  13. b
  14. true

I promise these are correct. I took the test. Hope this helps!

45 0
posted by Olivia
Mar 14, 2016
Olivia is 100% correct

8 0
posted by shes right
Mar 24, 2016
Olivia is correct.

8 0
posted by Johanna
Mar 28, 2016
Just took the practice, these are the answers. In this order 1 – 14.

  1. A
  2. B
  3. A
  4. B
  5. C
  6. C
  7. A
  8. B
  9. C
  10. A
  11. B
  12. A
  13. B
  14. A [true] 13 0
    posted by Lily
    May 10, 2016

Olivia is correct

5 0
posted by Katrina Petrova
Jan 17, 2017

  1. A
  2. B
  3. A
  4. B
  5. C
  6. C
  7. A
  8. B
  9. C
  10. A
  11. B
  12. A
  13. B
  14. A

100%

Thanks olivia also if anyone has the unit test answers for this unit please provide them

5 0
posted by TEA
Apr 22, 2017

  1. a
  2. b
  3. a
  4. b
  5. c
  6. c
  7. a
  8. b
  9. c
  10. a
  11. b
  12. a
  13. b
  14. true

10000000

2 0
posted by boo
Apr 26, 2017
thanks

1 0
posted by jo gibson
May 17, 2017
dude just stop. XD btw Olivia thank you

2 0
posted by Anonymous
Feb 26, 2018

Olivia is correct is promise

1 0
posted by Anonymous
Feb 26, 2018
Btw thx ppl that posted the answers (sorry i forgot all ur names)

2 0
posted by no name 4 u lol
Apr 9, 2018
Why did I just scroll through all this?

4 0
posted by Why
Apr 18, 2018
olivia is correct. 100%. thank you

0 0
posted by alexa
Dec 4, 2018

  1. A
  2. B
  3. A
  4. B
  5. C
  6. C
  7. A
  8. B
  9. C
  10. A
  11. B
  12. A
  13. B
  14. True 0 0
    posted by Hal
    Mar 9, 2019
Categories
business plan writing services dissertation proposal help essays online write my assignment write my essay for me

for what value of r would the potential difference across each of the bulbs be 2.4 v ?

Two bulbs are connected in parallel across a source of emf EMF = 10.0V with a negligible internal resistance. One bulb has a resistance of 3.0 Omega , and the other is 2.5 Omega . A resistor R is connected in the circuit in series with the two bulbs. What value of R should be chosen in order to supply each bulb with a voltage of 2.4 V ?For what value of R would the potential difference across each of the bulbs be 2.4 V ?

0 0 588
asked by sarah
Aug 23, 2012
The series resistor R should be chosen so as to have a voltage drop of 7.6V(10-2.4)across it.
The currents in the two bulbs:
i1=2.4/3.0 = 0.8A
i2=2.4/2.5 = 0.96A

Total current in the circuit = i1+i2
= 1.76A
R = 7.6V/1.76A
= 4.3 Ohms

1 0
posted by Ajayb
Aug 23, 2012
How do i solve this part:
What is the current through each individual bulb? Let I1 be the current through the bulb of resistance 3.0 Omega and I2 the current through the bulb of resistance 2.5 Omega?

0 0
posted by sarah
Aug 23, 2012
The current through each bulb is the voltage across it divided by its resistance. In this case the bulbs are in parallel and voltage across them is 2.4V.

0 0
posted by Ajayb
Aug 25, 2012

Categories
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co(g) effuses at a rate that is ______ times that of xe(g) under the same conditions.

CO(g) effuses at a rate that is __ times that of Xe(g) under the same conditions.

0 0 614
asked by Alex
Nov 19, 2015
2.16

0 0
posted by Alex
Nov 19, 2015
Let’s make up a number for the rate of Xe gas. Let’s call it 10 mL/second.

Then
(rate CO/rate Xe) = sqrt(M Xe/M CO where M stands for molar mass Xe or molar mass CO.

(10/x) = sqrt(131.29/28)
Solve for x for rate of CO then calculate how much faster/slower this is than Xe. You know CO should have a higher rate since the molar mass is lower.

0 0
posted by DrBob222
Nov 19, 2015

Categories
Assignment Help business plan writing services coursework help professional dissertation writers

according to writing with power the general notation

The general notation for your supporting points in an outline is
• Roman numerals.
• capital letters.
• Arabic numerals.*
• lowercase letters.

0 0 266
asked by Sandra
Apr 9, 2014
http://wordsworth2.net/images/outline.jpg

Let us know what you decide.

0 0
👩‍🏫
Writeacher
Apr 9, 2014
Lower case numbers

0 0
posted by Sandra
Apr 9, 2014
I meant “lower case letters”

0 0
posted by Sandra
Apr 9, 2014
Actually, the answer is b, c, and/or d!

Did you look at that image of an outline I linked above?

0 0
👩‍🏫
Writeacher
Apr 9, 2014

Yes and copied for future reference.
Thank you

0 0
posted by Sandra
Apr 10, 2014

Categories
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which of these ions have five d electrons in the outermost d subshell?

Which of these ions have five d electrons in the outermost d subshell?
Mn2+
Fe2+
Re2+
Y2+
Tc2+
Zn2+
Ru2+

0 0 325
asked by Katie
Mar 30, 2012
www.webelements.com will tell you.

0 0
posted by DrBob222
Mar 30, 2012
ok thanks

0 0
posted by Katie
Mar 30, 2012
So what is the answer

0 0
posted by Kate
Nov 2, 2014

Categories
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the density of solid cr is 7.15 g/cm3. how many atoms are present per cubic centimeter of cr?

The density of solid Cr is 7.15 g/cm3. How many atoms are present per cubic centimeter of Cr?
As a solid, Cr adopts a body-centered cubic unit cell. How many unit cells are present per cubic centimeter of Cr?

0 0 322
asked by Stephanie
Feb 19, 2013
dumb

0 1
posted by hhgyf
Nov 4, 2015
The density is 8.28e22

0 0
posted by Randi
Feb 2, 2016

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write an equation showing how this buffer neutralizes added acid (hno3).

I need to know how to write an equation showing how a buffer containing ammonia and ammonium chloride neutralizes added acid of HNO3.
56,355 results
chem
I need to know how to write an equation showing how a buffer containing ammonia and ammonium chloride neutralizes added acid of HNO3.

asked by moe on October 24, 2010
Chemistry
What is the Henderson-Hasselbach equation? Use the equation to determine the ratio of [A-] to [HA] necessary to create an ammonium chloride/ammonia buffer with a pH of 8.50. Describe how to make this buffer given a solution of 0.1 M NH3 (aq) and a bottle

asked by Lindsey on March 4, 2012
chemistry
A buffer is made by dissolving H3PO4 and NaH2PO4 in water. a. write an equation that shows how this buffer neutralizes a small amount of acids. b. write an equation that shows how this buffer neutr?

asked by marcy on November 11, 2011
Chemistry
1.)An ammonia/ammonium buffer solution contains 0.35 M NH3 and 0.72 M NH4+. The Kb value of ammonia is 1.8×10−5. Calculate the pH of this buffer. 2.) Nitrous acid has a Ka of 4.5×10−4. What is the pH of a buffer solution containing 0.15 M HNO2 and

asked by LuigiR on November 25, 2015
Chemistry
I’m trying to write an equation for the reaction of zinc nitrate with aqueous ammonia. I know that zinc hyroxide is produced first but I don’t really know how to write an equation for this. This is what I came up with: Zn(NO3)2 + 2OH- –> Zn(OH)2 + 2NO3-

asked by Alice on March 1, 2010

Chemistry
A buffer solution of pH=9.24 can be prepared by dissolving ammonia and ammonium chloride in water. How many moles of ammonium chloride must be added to 1.0 L of .50 M ammonia to prepare the buffer?

asked by Kate on February 13, 2011
Chemistry
How many grams of dry NH4Cl need to be added to 2.10L of a 0.600M solution of ammonia,NH3 , to prepare a buffer solution that has a pH of 9.00? Kb for ammonia is 1.8×10^-5. I just wanted to make sure I dd this write, can you please check my work? Thank

asked by Jessica on October 8, 2011
chemistry
When ammonia gas is burned in oxygen the products formed are water and nitrogen monoxide gas. Write the balanced equation showing this reaction NH4 + O2 –> H2O + NO i am stuck balancing this

asked by lyne on January 23, 2009
chemistry
a 2.00l buffer contains 1.00 mol HNO3 mixed with 1.00mol NaNO2 a. write the relevant ionization equation for this buffer. b. determine its pH c. determine the new pH if 1.00g of NaOH is added to the buffer

asked by michelle on January 1, 2015
chemistry
a 2.00l buffer contains 1.00 mol HNO3 mixed with 1.00mol NaNO2 a. write the relevant ionization equation for this buffer. b. determine its pH c. determine the new pH if 1.00g of NaOH is added to the buffer.

asked by mehek on December 29, 2014
chem
Calculate the ph of a buffer solution that is 0.10M in ammonia and 0.15M in ammonium chloride .kb for ammonia is 1.8*10^-5

asked by lina on May 12, 2010
Math
What is the pH of buffer solution prepared with 0.05 M ammonia & 0.05 M ammonium chloride? The Kb value of ammonia is 1.80 ✖️ 10^-5 at 25C.

asked by Neth on July 20, 2016
Chem
How many grams of dry NH4Cl need to be added to 1.80L of 0.200M solution of ammonia,NH3, to prepare a buffer that has a pH of 8.69? Kb for ammonia is 1.8*10^-5

asked by Jennifer on April 18, 2009
AP Chemistry
Consider ammonia, what is the pH of a buffer solution prepared by adding 15.0 g of ammonium chloride to 5.00L of 0.200 M ammonia? ( the K for NH3 is given to me 1.80 x 10 to the power of -5)

asked by Yamani on April 11, 2010
chemistry
A buffer is made by dissolving HC2H3O2 and NaC2H3O2 in water. Write an equation that shows how this buffer neutralizes added acid. Express your answer as a chemical equation. Identify all of the phases in the answer.

asked by amanda on December 3, 2012

Chemistry
A buffer is made by dissolving H3PO4 and NaH2PO4 in water. 1. Write an equation that shows how this buffer neutralizes added acid. Express your answer as a chemical equation. Identify all of the phases in your answer. 2. Write an equation that shows how

asked by Mernyshia on October 16, 2015
CHEMISTRY
Write the formulas for the following substances as they would appear in a total ionic equation: a) Aqueous acetic acid b) solid lithium carbonate c) Aqueous ammonia d) Aqueous sodium dihydrogen phosphate I don’t know, do we have to write the formula [like

asked by DAN on May 13, 2012
chem
what is the pH change after the addition of 10mL of 1.0M sodium hydroxide to 90mL of a 1.0M NH3/1.0M NH4^+ buffer? Kb ammonia= 1.8 x 10^-5 i found the pH for the original buffer to be 9.255, but i’m not sure how to go about the rest of the question,

asked by marie on April 16, 2011
calc
hydrogen is being pumped into a spherical balloon at the rate of 250 cubic inches per minute. in a and b, you must provide an equation with their proper numerical factors when showing the relationships inquired A) write an equation showing the relationship

asked by beckii on November 15, 2007
Chemistry (PLZ HELP)

  1. Outline a procedure to prepare an ammonia/ammonium buffer solution. I’m confused how to start it off. This is an outline of how the steps should be: Step One – Calculate the concentration of hydronium ions in the solution that requires buffering. You

asked by Emily on May 24, 2018
anayltical chemistry
I have tried and tried to use the henderson-hasselbalch equation for this problem, but i do not understand how to plug in the data: how much ammonium sulfate should be added to 500mL of .3M ammonia to produce a buffer with a pH of 9.?

asked by joey on November 22, 2010
chemistry
How many grams of dry NH4Cl need to be added to 2.00L of a 0.100M solution of ammonia, NH3, to prepare a buffer solution that has a pH of 8.86? Kb for ammonia is 1.8×10−5.

asked by Jennifer on April 22, 2014
Chemistry
Discuss how to prepare 250.0 ml of an ammonium-ammonia buffer (pkb = 4.70), ph = 9 and total concentration of 0.05M using 0.10 M ammonium chloride and 0.10M aqueous ammonia

asked by Elizabeth on November 10, 2010
Science (Chemistry)
How many grams of dry NH4Cl need to be added to 1.90 L of a 0.200 M solution of ammonia, NH3, to prepare a buffer solution that has a pH of 8.99? Kb for ammonia is1.8*10^-5. Can anyone help me with this question? I have no idea how to solve it.

asked by Taylor on March 12, 2012
chemistry
Consider a room temperature 0.30M ammonia buffer at pH 9.5. As you raise the temperature of the buffer, would you expect the pH to change? Explain. (Pka of NH4+ is 9.26)

asked by julie on March 7, 2010

chemistry
Consider a room temperature 0.30M ammonia buffer at pH 9.5. As you raise the temperature of the buffer, would you expect the pH to change? Explain. (Pka of NH4+ is 9.26)

asked by julie on March 7, 2010
CHEMISTRY
How many grams of dry need to be added to 1.90 of a 0.800 solution of ammonia, , to prepare a buffer solution that has a of 9.00? Kb for ammonia is 1.8*10^-5.

asked by Abinaya on March 11, 2012
Chemistry
Help required- Urea, CO(NH2)2, is the excreted form of excess nitrogen in most vertebrates. In urinary infections, urease, released by microbial pathogens, degrades urea into CO2 and ammonia in the bladder. a) write a balanced equation of the reaction, b)

asked by AT on May 6, 2012
chemistry
Draw a well diagram of the set up of the aparatus that can be used to show that ammonia gas can burn in oxygen Write the equation for combustion of ammonia In oxygen PLEASE HELP MI TO ANSWER THAT QUESTION IT DEFEATED MI

asked by Taufiki Hazard on April 5, 2017
Chemistry
Ammonia (NH3) react with oxygen (O2) to produce nitrogen monoxide (NO) and water (H2O). Write and balance the chemical equation. How many liter of NO are produced when 2.0 liters of oxygen reacts with ammonia?

asked by Noah on December 10, 2018
chemistry
Choices: True,False. Select all that are True. The pH at the equivalence point of a weak base with a strong acid is expected to be less than 7 because of the presentce of the conjugated acid in the water. One cannot prepare a buffer from a strong acid and

asked by paul on November 26, 2011
Chemistry-confused
All alkalis produce hydroxide ions when dissolved in water. How do we write the chemical equation for aqueous ammonia? I see some textbooks write it as ammonia gas dissolving in water to form ammonium ions and hydroxide ions. NH3(g)+ H2O(l) ==> NH4+(aq) +

asked by janice on April 10, 2009
joint heirs college, Fola agoro, shomolu Lagos.
CHEMISTRY (1) What is the equation for reaction when calcium oxide and coke are heated in electric furnace (2) what solid remains when the following is heated-(a) lithium trioxonitrate (v), (b) potassium trioxonitrate (v), (c) calcium trioxonitrate (v).

asked by Agunlejika Precious on October 15, 2015
chemistry
an ezyme -catalysed reaction was carried out in a solution buffered with 0.05 M phosphate ph 7.2 . As a result of the reaction ,0.06M of acid was formed. (phosphoric acid has three pka values. The one required for this calculation is pka2=7.2). 1) what was

asked by josh on January 12, 2016
ap chemistry
Ammonia decompose upon intense heating to produce nitrogen and hydrogen elemental products. Write a balanced equation and then use stoichiometry problem solving to determin the mass of nitrogen product that can form if exactly 25.50g of ammonia is fully

asked by anonymous on August 10, 2016

chemistry
Ammonia decomposes upon heating to produce nitrogen and hydrogen elemental products. Write a balanced equation and then use stoichiometry problem solving to determin the mass of nitrogen product that can form if exactly 25.50 grams of ammonia(NH3) is fully

asked by anonymous on August 10, 2016
Chem Help PLEASE!
Asked earlier but got no reply :/ hopefully I get one now cause I’m really stuck and can’t completely my assignment cause of one question.. How many grams of dry NH4Cl need to be added to 1.90 L of a 0.200 M solution of ammonia, NH3, to prepare a buffer

asked by Taylor on March 14, 2012
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
TRUE OR FALSE? 1) A solution that is made out of 1.00mol/L ammonia and 0.50mol/L of ammonium chloride is a basic buffer. 2) The pH at the equivalence point of a weak base with a strong acid is expected to be less than 7 because the acid that is added is

asked by Lorenzo on December 8, 2012

Chemistry
In the lab we synthesised nickel (II) ammine tetraflouroborate using hydrated nickel chloride and ammonia then this solution was added to a slotion of ammonia and ammonium tetraflouroborate,now im struggling to write a fully balanced chemical

asked by Sikhulile on April 23, 2016
Chemistry
In the lab we synthesised nickel (II) ammine tetraflouroborate using hydrated nickel chloride and ammonia then this solution was added to a slotion of ammonia and ammonium tetraflouroborate,now im struggling to write a fully balanced chemical

asked by Sikhulile on April 23, 2016
Chemistry ammonia gas
In an experiment i had a test tube with Ca(NO3)2 solution in it and I added NaOH and a piece of aluminium. After carefully heating the solution ammonia gas was formed Can you help me write the equation for the reaction? I don’t know the other products just

asked by Marysia on October 29, 2008
chemistry
write the balanced chemical equation for the reaction that would occur ewhen a base is added to a solution containing H2PO4-/HPO4^2- buffer system can you please help we write this balanced equation. thank you

asked by coco on August 14, 2015
Chemistry
Write balanced net ionic equAtions. D) zinc chloride and excess ammonia E) cupric phosphate and lots of ammonia A) ammonia and excess zinc sulfate

asked by ALISON on April 8, 2012
Chemistry
What volume of hydrogen is necessary to react with five liters of nitrogen to produce ammonia? (assume constant temprature and pressure) Balanced equation- N2 + 3H2= 2NH3 After finding this answer, what volum of ammonia is produced in this reaction? 1.

asked by Kylen on January 28, 2007
Chemistry
You need to prepare 1.0 L of a buffer with a pH of 9.15. The concentration of the acid in the buffer needs to be 0.100 M. You have available to you a 1.00 M NH4Cl solution, a 6.00 M NaOH solution, and a 6.00 M HCl solution. Determine how to make this

asked by Lily on February 25, 2018
Chemistry
Calculate the pH of: a) ammonia, 0.1M, in water b) ammonium chloride, 0.1M, in water c) a buffer solution containing ammonia (0.1M)and ammonium chloride (0.01M) For NH4^+, pKa = 9.25

asked by Abby on September 26, 2008
chemistry(buffer solutions)
Calculate the pH of the buffer solution that would be ormed by mixing 500cm3 of 0.1mol/dm3(aq)ammonia with 500cm3 off 0.1mol/dm3(aq)ammonia chloride.

asked by Heather on May 15, 2017
Chemistry
How would you calculate the pH of the buffer if 1.0mL of 5.0M NaOH is added to 20.0mL of this buffer? Can someone please explain to me how to do B and C step by step so I could understand it clearly? 🙂 Say, for example, that you had prepared a buffer in

asked by Airin on March 5, 2014

Chemistry
How would you calculate the pH of the buffer if 1.0mL of 5.0M NaOH is added to 20.0mL of this buffer? Can someone please explain to me how to do B and C step by step so I could understand it clearly? 🙂 Say, for example, that you had prepared a buffer in

asked by Airin on March 4, 2014
Chemistry
The pH of a buffer can be predicted using the Hendersen-Hasselbach equation: pH=pKa+ log([conjugate base][conjugate acid]) The choice of the conjugate acid-base pair (as you did in the previous questions) determines the pKa value to be used in the H-H

asked by J on November 26, 2015
Science
Hydrogen chloride is added to a buffer solution of ammonia, NH3, and ammonium chloride, NH4Cl. What is the effect on the concentration of ammonia? On the concentration of ammonium chloride?

asked by Nancy on March 11, 2008
chemistry
At standard pressure, ammonia melts at 195 K and boils at 240 K. If a sample of ammonia at standard pressure is cooled from 200 K down to absolute zero, what physical constants are needed to calculate the change in enhtalpy? I) the heat capacity of

asked by please help ! on March 1, 2012
chem
At standard pressure, ammonia melts at 195 K and boils at 240 K. If a sample of ammonia at standard pressure is cooled from 200 K down to absolute zero, what physical constants are needed to calculate the change in enhtalpy? I) the heat capacity of

asked by please help ! on March 1, 2012
Chemistry
What does ammonia have anything to do with bogdan’s rocket building? -can’t find this anywhere if we had to order ammonia we don’t order in pure. it is ordered in clandestine, liquid solution. the ammonia exists in this aq solution in eq. what is the eq

asked by Xi on October 27, 2008
Chemistry
What does ammonia have anything to do with bogdan’s rocket building? -can’t find this anywhere if we had to order ammonia we don’t order in pure. it is ordered in clandestine, liquid solution. the ammonia exists in this aq solution in eq. what is the eq

asked by Xi on October 27, 2008
chemistry
write a formula equation for the following equation:Ammonia reactsa with hydrogen chloride to form ammonium chloride. NH4 + HCl = NH4Cl something like that How about NH3 + HCl ==> NH4Cl (NH4^+ is the ammonium ion. NH3 is ammonia).

asked by Tiara on February 22, 2007
chemistry
If you add 5.0 mL of 0.50 M NaOH solution to 20.0 mL to Buffer C, what is the change in pH of the buffer? (where buffer C is 8.203 g sodium acetate with 100.0 mL of 1.0 M acetic acid) I have calculated the pH of buffer C to be 4.74. Now what? =\

asked by Chelsea on November 7, 2010
CHEMISTRY
I have trouble how to resist pH in buffer solutions ( in acidic buffer , and in basic buffer ) when we add an acid , and a base ! how the reactions in buffer follow Le chatlier’s principle ?

asked by MAD on July 16, 2014

chem
Ammonia reacts with oxygen to form nitrogen dioxide and water according to the following equation: 4NH3(g) + 7O2(g) ® 4NO2(g) + 6H2O(g) You react ammonia and oxygen, and at the end of the experiment you find that you produced 27.0 g of water, and have

asked by mich on November 2, 2009
Chemistry
The question is: what is the ratio [NH3/[NH4+] in an ammonia/ammonium chloride buffer solution with pH= 10.00? (pKa for ammonia=9.25) When working the problem, I tried to solve it a bit backwards, in that I plugged in each of the multiple choices I was

asked by Marcus on April 9, 2013
analytical chemistry
How much ammonium sulfate should be added to 500mL of .30M ammonia to make a buffer with a pH 9.0?

asked by joey on November 20, 2010
Chemistry
Calculate the pH of a buffer solution containing 1.0 M ammonia (NH3 ; Kb = 1.8 x 10-5) and 1.0 M ammonium chloride (NH4Cl).

asked by Nick on March 20, 2013
chemistry
What is the change in ph after addition of 10.0 ml of 1.0 m sodium hydroxide to 90.0 ml of a 1.0 m nh3/1.0 m nh4+ buffer? [kb for ammonia is 1.8 x 10-5]?

asked by Sarah on August 18, 2017
Chemistry
Use the Henderson-Hasselbalch equation to calculate the pH of a buffer prepared by adding 10mL of acetic acid to 20mL of 0.10M sodium acetate (Ka= 1.75 x 10^5 for acetic acid). Please showing working out, as am confused as to how to approach this question.

asked by Lois on May 9, 2010
Chemistry
Virtually all the nitric acid manufactured commercially is obtained by the ammonia oxidization process. This involves this first step: Ammonia gas combines with oxygen to form nitrogen monoxide and water vapour. a) Write a balanced equation for the

asked by Kayla on January 20, 2015
Chemistry

  1. Outline a procedure to prepare an ammonia/ammonium buffer solution. I’m confused how to start it off.

asked by Emily on May 25, 2018
Chemistry
Which of the following will buffer near pH=9? a. 0.5M sodiumacetate/0.5M acetic acid b. 0.5M ammonium chloride/0.5M ammonia c. 0.5M sodium dihydrogen phosphate/0.5M hydrogen phosphate i think a) 0.5M sodiumacetate/0.5M acetic acid will buffer near pH=9

asked by Cristian on October 17, 2012
chemistry
are this 2 equations the same NIE? and if not how come? Write a net ionic equation for the reaction that occurs when aqueous solutions of ammonia and acetic acid are combined. Write a net ionic equation for the reaction that occurs when aqueous solutions

asked by savannah on November 17, 2011

Chemistry
Calculate the pH buffer made by combing 50.0 mL of 1.00M ammonia and 50.0mL of ammonium nitrate. Can I use the same formula? If so do I do anything with the mL

asked by Monique on November 11, 2011
CHEMISTRY
a) Write the formula for each component in a buffer solution of acetic acid and its’ salt. b) The Ka, for hypochlorous acid, HClO, is 7.2 x l0^–4 at 25°C. What is pKa? Write the equation for the reaction to which Ka applies.

asked by jess on October 26, 2015
chemistry
A buffer is made by combining 3.50 L of 0.200M butylamine, C4H9NH2 with 7.50L of 0.100M butylammonium chloride, C4H9NH3Cl. Assuming that volumes are additive, calculate the following. A) the pH of the buffer. B) the pH of the buffer after the addition of

asked by Studious on March 1, 2013
chemistry
A buffer is made by combining 3.50 L of 0.200M butylamine, C4H9NH2 with 7.50L of 0.100M butylammonium chloride, C4H9NH3Cl. Assuming that volumes are additive, calculate the following. A) the pH of the buffer. B) the pH of the buffer after the addition of

asked by Studious on March 1, 2013
Chemistry
3 buffers in the human body and what are their conjugate acid-base pairs? I have Bicarbonate Buffer, Phosphate/Ammonia Buffer, and Protein Buffers, where my confusion lies in what would be there conjugate acid base pairs…….

asked by Mandie on November 12, 2011
chemistry
What mass of ammonium chloride must be added to a 0.500 L solution of 0.250 M ammonia to make a buffer with a pH of 9.26? Kb (NH3) = 1.8 × 10–5?

asked by paula on March 28, 2015
chemistry help
What mass of ammonium chloride must be added to a 0.500 L solution of 0.250 M ammonia to make a buffer with a pH of 9.26? Kb (NH3) = 1.8 × 10–5?

asked by paula on March 30, 2015
chemistry
How many grams of solid ammonium chloride should be added to 1.50 L of a 0.224 M ammonia solution to prepare a buffer with a pH of 8.720 ?

asked by Zach on April 3, 2015
Science

  1. You need to conduct an experiment in the laboratory. This requires that you prepare 500 ml of sodium acetate buffer with pH = 4.30. In laboratory you have solution of CH3COOH (pKa = 4.75), and a stock of CH3COONa.3H2O (MW=136.082 g/mol). Using

asked by Biochem on October 29, 2015
Chemistry
Write an equation showing the bicarbonate ion acting as an acid.

asked by Pedro Rodriguez on October 19, 2011

Chemistry
in an experiment, ammonia gas, NH3(g) was bubbled through distilled water. Some of the dissolved ammonia gas, NH3, reacted with the water to form the aqueous ammonia ions, NH4. When red litmus paper was placed in contact with the aqueous solution, the

asked by Joe on March 4, 2013
CHEM 120
What mass of ammonium nitrate must be added to 350 mL OF 0.150 M solution of ammonia to give a buffer having pH of 9.00? (Kb(NH3)= 1.8X10-5

asked by Mxolisi on November 10, 2016
Biochemistry
How would you make 100 mL of a carbonic acid buffer at 0.5 M and pH = 6.0 using 1.0 M NaHCO3 and either 1.0 M NaOH or 1.0 M HCl and water? so far, I have 50 mL NaHCO3. I plugged that into the Henderson-Hasselbalch equation of pH=pKa + log [A-]/HA] and

asked by Kindle on September 11, 2016
Chemistry
Write an equilibrium reaction equation for each of the following buffer mixtures: a)NH3(aq) and NH4Cl(aq) b)HC7H5O2(aq) and NaC7H5O2(aq)

asked by Anonymous on January 7, 2018
Organic Chem
Write a balanced equation showing the reaction of trimyristin and aqueous NaOH

asked by Ruth on October 10, 2011
Biochemistry
A buffer solution is prepared by mixing 2.50 mL of 2.00M sodium acetate with 3.30mL of 0.500M HCl and diluting the buffer with water to a final volume of 500.0mL. pK acetic acid: 4.76 what is ph of buffer? what is final concentration of buffer?

asked by Maria on February 4, 2014
Math
Write an equation for the tangent to the curve y=sinmx at the origin. I got y=mx, is this correct? Please help by showing work! Thanks

asked by Beth on January 3, 2016
chem
Write a chemical equation for Sr(OH)_2(aq) showing how it is a base according to the Arrhenius definition. I came up with Sr(OH)_2 (aq)–> Sr^+(aq) + OH ^- (aq). is this the final answer?

asked by moe on October 4, 2010
Chem
Write equation showing how to 2-phenylethanol could be prepared for each of the following starting materials: a) ethyl 2-phenylethanoate Thank you!

asked by Help! on February 8, 2015
chemistry

  1. The reaction of 50 mL of N2 gas with 150 mL H2 gas to form ammonia via the equation: N 2(g) + 3H2 (g) → 2NH3 (g) will produce a total of mL of ammonia if pressure and temperature are kept constant

asked by Anonymous on August 12, 2014

chemistry
The pKb of ammonia solution, NH3(aq) is 4.76. A buffer solution contains NH4Cl and NH3, has a pH of 9.45, and a total ammonia concentration (all forms) of 0.400 M. What is the concentration of NH4+? (Hint: [NH4+] + [NH3] = 0.400 M)

asked by Anonymous on May 6, 2013
Chemistry
What is the concentration of ammonia in a solution that is .500 M NH4Cl and in which the solubility of Mg(OH)2 is 1.0×10^-3 M? Ksp for Mg(OH)2 is 6.3×10^-10. Write the equilibrium equation and calculate the overall K.

asked by Anonymous on November 18, 2010
chemistry
How do you calculate the pH when the following substances are added to a buffer.(all of the solutions are at .10M conc.) The buffer: 50mL NH3 + 50mL NH4NO3 1) 10mL buffer + 6mL water 2)10mL buffer + 5mL water +1mL HCl 3)10mL buffer + 6mL HCl 4)10mL buffer

asked by Mary on April 14, 2009
college chemistry
How do you calculate the pH difference when the following substances are added to a buffer.(all of the solutions are at .10M conc.) The buffer: 50mL NH3 + 50mL NH4NO3 1) 10mL buffer + 6mL water 2)10mL buffer + 5mL water +1mL HCl 3)10mL buffer + 6mL HCl

asked by Mary on April 13, 2009
Chemistry
9.3mL of ammonia base cleaner requires 12mL of 1M HCL to reach end point. A) what is molarity of ammonia and b) what is percentage of ammonia

asked by John on September 20, 2017

Categories
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(a) how much negative charge is on each oxygen of the carbonate ion?

Consider the resonance structures for the carbonate ion. O–C-O(-) l O(-) (-)O-C–O l O(-) (-)O-C-O(-) l l O How much negative charge is on each oxygen of the carbonate ion?
4,397 results
Organic Chemistry
Consider the resonance structures for the carbonate ion. O–C-O(-) l O(-) (-)O-C–O l O(-) (-)O-C-O(-) l l O How much negative charge is on each oxygen of the carbonate ion? A)0, B) -.33, C)-.50, D) -.67, E)-1.00, F)-1.33, G)-1.50, H)-1.67, I)-2.00 What is

asked by Jess on September 15, 2014
Chemistry
Consider the resonance structures for the carbonate ion. O–C-O(-) l O(-) (-)O-C–O l O(-) (-)O-C-O(-) l l O How much negative charge is on each oxygen of the carbonate ion? A)0, B) -.33, C)-.50, D) -.67, E)-1.00, F)-1.33, G)-1.50, H)-1.67, I)-2.00 What is

asked by arcos15 on July 2, 2012
Chem
for the dimethylthiocarbamate ion [OSCN(CH3)2]-. Add bonds and electron lone pairs in order to give the important resonance structures of this ion, including any formal charges where necessary. Select the resonance structure likely to provide the best

asked by Saki on September 5, 2016
Chemistry
Which statement about resonance structures is TRUE: 1) There can never be more than two resonance structures for any molecule. 2) Only ionic compounds use resonance structures 3) The real structure of a molecule is an average or hybrid of the resonance

asked by Michelle on July 19, 2013
Chemistry
Draw the Lewis structures for BrO3- and ClO4- and indicate their correct number of additional resonance structures. I’m a little confused about this. For example, I’ve got the correct original form of BrO3- down. Where all 3 O atoms are single bonded to

asked by Raj on September 28, 2008

SCIENCE

  1. WHAT IS resonance 2. whAT to frequncy of a sound when a car approaches How is resonance used? One kind of resonance is chemical resonance in which several structures can be drawn to represent a compound an the “real” structure is a hybrid of all of the

asked by TAYLOR on December 13, 2006
organic chemistry
I need help understanding how to differentiate between isomers and resonance structures in skeletal structures. Specifically, here is an image to a problem with the answers: i.imgur. com /mz3URSa.jpg (remove spaces) The left most structure is the reference

asked by Bill on October 19, 2013
Organic chemistry
Write contributing (important) resonance structures for each of the following compounds and predict their relative C=O vibrational frequencies based on the importance of the contributing resonance structures. List in them order from highest to lowest

asked by Jane on February 17, 2009
Resonance structures
I won’t try to draw one here but take for example, CH3CH2COO-. This has two resonance structures but they look the same to me. The CH2-C single bond can rotate and it looks like you can just flip the COO- section and it looks like the same structure. Maybe

asked by Sheryl on September 30, 2006
chemistry
Draw the dominant Lewis structure for NO2+. Note, that this ion is isoelectronic with CO2. How many double bonds does this resonance structures have?

asked by john on November 4, 2014
chem
draw the lewis structure for NO2- including any valid resonance structures. which of the following statements are true? a. the nitrite ion contains 2 N-O bonds that are equivalent to 1 1/2 bonds. b. the nitrite ion contains 2 N=O double bonds c. the

asked by natash on May 1, 2008
AP Chem
use simple structure and bonding models to account for each of the following: A. the bond length between the two carbon atoms is shorter in C2h4 then in c2h6. B.the bond lengths in SO3 are all identical and are shorter than a sufur oxygen single bond. C.

asked by Justyna on January 9, 2007
AP Chemistry
I don’t understand this question and answer can someone help me? In order to exhibit delocalized pi bonding, a molecule must have . At least resonance 2 resonance structures.

asked by Ana on October 19, 2010
chemistry
Among the resonance structures of SCN-, is it true that the more widely-used structure is considered the “real” structure? Two resonance structures of SCN- are S=C=N and S-C≡N.

asked by Anonymous on April 23, 2008
chemistry
The hydrogen carbonate ion is formed when an H+ ion combines with the polyatomic ion CO32-. What is the net charge on the hydrogen carbonate ion? A. 2- B. 1- C. 1+ D. 2+ A

asked by Keri on November 9, 2012

chemistry
A carbonate ion, CO32−, can participate in an acid-base reaction. How should the carbonate ion be classified?

asked by Morgan on October 13, 2014
8th grade physical science
what is the charge on carbonate ion? Compared to the number of protons, how many electrons does the carbonate ion have?

asked by Taylor on November 17, 2008
Chemistry
Can someone explain hybrid structures and resonance structures.

asked by Chris on March 2, 2010
Chemistry
Draw Lewis dot structures, including appropriate resonance forms, and assign formal charges to each of those structures, for the molecule urea, with chemical formula NH2CONH2. You should find at least 3 such structures, some of which will have formal

asked by Emma on October 25, 2009
Chemistry
I have a homework question that says: “Three resonance structures of the following anion are possible. One is given below, but it is incomplete. Complete the given structure by adding non-bonding electrons and formal charges. Draw the two remaining

asked by Anne on September 8, 2016
Chemistry
A student draws four resonance structures for nitromethane (CH3NO2). How many lewis structures should have been drawn to represent nitromethane?

asked by Amy on December 5, 2010
chemistry
predict how many sodium ions would combine with: (a) a chlorine ion. (b) a carbonate ion. (c) a phosphate ion.

asked by Hana on March 24, 2008
Chemistry
Select the true statements regarding the resonance structures of formate. HCO2 Check all that apply: Each oxygen atom has a double bond 50% of the time. The actual structure of formate is an average of the two resonance forms. Each carbon-oyxgen bond is

asked by Anonymous on November 11, 2012
chemistry
How many resonance structures does N3- have? A. 2 B. 3 C. 4 D. No resonance C. 4

asked by Anonymous on December 12, 2012
Chemistry
Choose the true statements regarding the charge-minimized Lewis structure(s) of the BrO2- ion. (selet all that apply) a. There is only one charge-minimized structure for this ion. b. There are two charge-minimized resonance structures for this ion. c. The

asked by Lindsay on October 5, 2008

Resonance structures
Is there a good article on how to draw resonance structures? Sheryl Sheryl, These are so hard to do on these boards. In fact, I think it is impossible to draw them on these boards. This site may help some.

asked by Sheryl on September 24, 2006
Chemistry
Suppose that you wanted to be sure that a metal ion, any metal ion, would dissolve in water. What salt of themetal ion compound would you choose? 1. the carbonate (CO2−3 ) salt of the metal ion 2. the hydroxide (OH−) salt of the metal ion 3. the

asked by May on October 4, 2010
Chemistry
What is the proper chemical formula for the perchlorate ion. Enter the formula by writing the formula followed by a comma and then any charge on the ion. For example: the carbonate ion, CO32- would be entered as CO3,2- (note the comma). Enter singly

asked by girl1991 on April 12, 2008
chemistry
Suppose that you wanted to be sure that a metal ion, any metal ion, would dissolve in water. What salt of the metal ion compound would you choose? 1. the hydroxide (OH−) salt of the metal ion 2. the carbonate (CO2− 3 ) salt of the metal ion 3. the

asked by cheri on September 19, 2012
Chemistry
I don’t understand this question and answer can someone help me? In order to exhibit delocalized pi bonding, a molecule must have . At least resonance 2 resonance structures. & In comparing the same two atoms bonded together, the greater the bond order,

asked by Ana on October 20, 2010
chemistry
what are two resonance structures for SPN

asked by Anonymous on October 19, 2010
chemistry
resonance structures of ch3nco

asked by chamo on April 3, 2011
chemistry
The net ionic equations for the following 1. Dissolution of silver oxalate with nitric acid 2. Complexation of the iron(III) by the thiocyanate ion 3. Precipitation of the carbonate ion with barium ion 4. precipitation of the oxalate ion with barium ion 5.

asked by Jake on November 30, 2010
Chemistry
What are all the resonance Structures of Carbon Tetraoxide?

asked by Vinny on November 9, 2010
DrBob222-Questions
Can you please check these for me. Thank you very much in return:-) For Al2(SO4)3 you gave me Aluminum ion and Sulfate ion. These are the rest: CaCl2 = Calcium ion and Chlorite ion Na2O = Sodium ion and Oxygen ion AgCl = silver ion and chlorine ion Na3PO4

asked by Sara on April 20, 2010

chem
how many resonance structures can be drawn for sulfur trioxide, SO_3?

asked by edna on November 27, 2007
chemistry
do the resonance structures only apply for oxygen and double bonds?

asked by alex on November 11, 2007
chem
how many resonance structures can be drawn for sulfur trioxide, SO_3?

asked by edna on November 27, 2007
Chem Urgency
Is it possible to determine resonance structures…..or no? I understand what it is but I am not sure how the drawings come about or even how to recognize them.

asked by Sami on November 26, 2007
chemistry
How could you make the reaction Cu(NO3)2 + NaCO3 — CuCo3+NaNO3 balanced? You have the formula for sodium carbonate wrong> Na2CO3 The carbonate ion is -2 valence, and Na is +1. Now it will balance.

asked by Carter on November 5, 2006
chemistry
Solid sodium carbonate is slowly added to 50.0 mL of a 0.0310 M calcium acetate solution. The concentration of carbonate ion required to just initiate precipitation is

asked by Anonymous on August 14, 2013
Chemistry
In terms of aromatic compounds, how do I determine which pairs of structures are correct representations of resonance forms? For example in these structures: img33.imageshack.us/img33/2756/70725074.jpg I know there has to be a single bond, double bond,

asked by Hatala on July 14, 2009
physic
an object of mass 1.5 kg on a spring of force constant 600N/m loses 3% of its energy in each cycle.THE SYSTEM IS DRIVEn by a sinosuidal force with maximim value of F0=0.5N.(a) What is Q for this system?.(b) What is the resonance (angluar)frequency? (c) If

asked by jjena on November 14, 2011
Physic Help please
an object of mass 1.5 kg on a spring of force constant 600N/m loses 3% of its energy in each cycle.THE SYSTEM IS DRIVEn by a sinosuidal force with maximim value of F0=0.5N.(a) What is Q for this system?.(b) What is the resonance (angluar)frequency? (c) If

asked by jjena on November 15, 2011
Physic Help please
an object of mass 1.5 kg on a spring of force constant 600N/m loses 3% of its energy in each cycle.THE SYSTEM IS DRIVEn by a sinosuidal force with maximim value of F0=0.5N.(a) What is Q for this system?.(b) What is the resonance (angluar)frequency? (c) If

asked by jjena on November 14, 2011

Chem
Suppose that a stable element with atomic number 119, symbol Wr, has been discovered. (d) What would be the most likely charge of the Wr ion in stable ionic compounds? (e) Write a balanced equation that would represent the reaction of Wr with water. (f)

asked by Dave on October 21, 2012
chemistry
write the lewis structure for dinitrogen oxide. include the 2 resonance structures and formal charges where appropriate.

asked by Missy on September 20, 2010
Chemistry
What is the silver ion concentration in a solution prepared by mixing 345 mL of 0.352 M silver nitrate with 443 mL of 0.511 M sodium carbonate? The Ksp of silver carbonate is 8.1 × 10-12

asked by CP on March 11, 2013
Chemistry
Please help with this! Draw Lewis structures of all of the important resonance states for the following molecules or ions. Be sure to indicate all formal charges and all unshared electron pairs. H3CCO+ C2H4Br+ C7H7+ (This is a ring with one H on each C)

asked by Jawad on September 1, 2005
CHEMISTRY
would you tell me how many resonance structures H2SO4 has? i am really confused, i drew them and i got alot. also CH3COOCH3. by the way what is CH3COOCH3? i couldn’t find it on wikipedia.

asked by sharon on May 28, 2010
chem
If 0.752 g of pure sodium carbonate was dissolved in water and the solution titrated with 25.90 mL of hydrochloric acid to a methyl orange end point, calculate the molarity of the hydrochloric acid solution. (Hint: This process takes the carbonate ion to

asked by Beth on April 3, 2011
Chemistry
Which of the following nitrogen oxide molecules and related ions is/are diamagnetic and has/have more than two charge-minimized resonance structures? 1. NO 2. NO2 3. N2O4 4. NO2-

asked by Dave on October 25, 2009
Ion Charge & Formulas of Ionic Compounds
Can you please take a look at my questions. Thank you very much. 1.classify the law of definite proportions. In specific proportions, A type of compound always contains the same elements. Is this good? Any other info would be greatly appreciated. 2.how do

asked by Sara on April 20, 2010
Chem 1
Given the bond energy data below, which is the best prediction for the bond energy of the bond between the nitrogen and the oxygen atom in N2O? bond energy (kJ/mol) N-O single bond 201 N-O double bond 607 Indicate if it will be the single bond, double bond

asked by Rossina on November 16, 2006
chemistry
What is the molar solubility of silver carbonate Ag2CO3 at 25 C if it is dissolved in a 0.15M solution of silver nitrate, AgNO3? Solubility constant: silver carbonate = 8.1 *10^(-12) Answer: 3.6 *10^(-10) So… not sure exactly what to do here. AgCO3 +

asked by molar solubility on July 30, 2011

chemistry
Draw one of the Lewis structure of the N2O5. In each case one oxygen bridges the nitrogens (N-O-N single bond) and 2 other oxygens are bonded to each N. How many equivalent resonance structures are there that satisfy the octet rule and where O makes at

asked by K on November 6, 2014
chemistry
Draw one of the Lewis structure of the N2O5. In each case one oxygen bridges the nitrogens (N-O-N single bond) and 2 other oxygens are bonded to each N. How many equivalent resonance structures are there that satisfy the octet rule and where O makes at

asked by john on November 4, 2014
physics
Resonance of sound waves can be produced within an aluminum rod by holding the rod at its midpoint and stroking it with an alcohol-saturated paper towel. In this resonance mode, the middle of the rod is a node while the ends are antinodes; no other nodes

asked by Erica–help! on December 6, 2010
Chemistry
Write the HA reaction for each acid below. Account for the following activity order by drawing the important resonance contributing structures (those having only one negative (-) formal charge) for A-. HA + H2O H3O+ + A- stronger HClO4>HClO3>HClO weaker

asked by Ochem Student on September 2, 2018
Chemistry
What is the formula for the ions in the compounds BaSO4 and Li2CO3 BaSO4 has barium ions (Ba2+, Sulfate ions SO42-, and Lithium carbonate has lithium ions Li1+, and carbonate ions CO32- Ba ions (might be written as Ba^2+) and sulfate (might be written as

asked by Bryan on November 16, 2006
Chemistry
Draw the resonance structures for SeS2 and SiS2. There are 2 for SeS2 and 3 for SiS2. I really need help with this. If it can be explain with words, since pictures would be hard. Thanks!

asked by Alexis on December 1, 2010
physics
if the shortest lenggth of the tube for resonance is 0.1m and next resonance length is 0.35m what is the frequency of the vibration

asked by kelvin on May 30, 2013
electronics
Which of the following statements is true with reference to an L-C resonant circuit? (1) The impedance of a parallel L-C circuit is low at resonance and higher at frequencies above and below resonance. The impedance of a series circuit is high at resonance

asked by Anonymous on July 10, 2017
chemistry
write the formula for and indicate the charge on each of the following ions: a) sodium ion b) aluminum ion c) chloride ion d) nitride ion e e)iron (II) ion f) iron (III) ion

asked by john on February 28, 2008
Chemistry
What is the only positive ion found in H2SO4(aq)? a. ammonium ion b. hydronium ion c. hydroxide ion d. sulfate ion The answer’s b, but I don’t understand why.

asked by danny123 on November 20, 2010

Chemistry
Draw the Lewis Structure of CH3NCS including all resonance forms. Assign formal charges. Do not include resonance arrows.

asked by Raeann on December 11, 2016
Science
Compared to the number of protons how many electrons does the carbonate ion have

asked by Blah on November 9, 2010
Chemistry
0.10 M solution of a weak monoprotic acid has a hydronium-ion concentration of 5.0 * 10^-4 M. What is the equilibrium constant, Ka, for this acid? a. 5.0 *10^-2 b. 5.0 * 10^-3 c. 2.5 * 10^-4 d. 2.5 * 10^-5 e. 2.5 * 10^-6 2. (Points: 1) What is the

asked by wite2khin on May 13, 2010
chemistry
THe thiocyanate ion acts as a Lewis base, donating a pair of electrons to the Fe ^ 3+ ion. Both sulfur and nitrogen atoms have lone pair electrons that can potentially be donated. Therefore, ther are two different structures (linkage isomers) that can be

asked by Judy on June 29, 2010
chemistry
To create a 0.1 M carbonate buffer pH = 10.2. You choose to use a combination of HCO3- / CO32-. This buffer system has pKa = 9.9. a) Calculate how much you need to weigh in each of the sodium salts, NaHCO3 and Na2CO3, to create 1.0 L carbonate (with

asked by Maria on September 9, 2016
chemistry help !!!!!!!!!!!!!!!!
a)A N6+ ion in its ground state absorbs an X-ray photon of energy 2.0000 keV. Explain what happens to the ion and why. b)Explain why the nitrogen ion N6+ is a hydrogen-like ion. Assuming the ion is for the major stable isotope 14N, state which sub-atomic

asked by john on March 10, 2013
chemistry
Which of these ions may be precipitated as sulfides? Assume neutral aqueous solution, pH=7. Silver (I) ion Sodium ion Calcium ion Lead (II) ion Manganese (II) ion Ammonium ion I think the silver I ion, lead II ion, and manganese ion may be precipitated as

asked by Sarah on February 27, 2008
Chem
Which of these ions may be precipitated as sulfides? Assume neutral aqueous solution, pH=7. Silver (I) ion Sodium ion Calcium ion Lead (II) ion Manganese (II) ion Ammonium ion I think the silver I ion, lead II ion, and manganese ion may be precipitated as

asked by Sarah on February 27, 2008
Chemistry 102
The Ksp for cerium iodate, Ce(IO3)3 is 3.2 e-10. What is the molar solubility of Ce ion in pure water? = .0019 M B) A 0.031 M sodium iodate is added as a common ion. What is the concentration of Ce ion with the common ion present? C) What is the ratio of

asked by Nick on April 21, 2010
chemistry
When copper is dissolved in nitric acid, a brown gas (NO2) is evolved, either by direct production of NO2 or by production of NO which is oxidized to NO2 by O2. Provide a Lewis drawing and resonance structures for the nitrate anion.

asked by Vishnu on October 4, 2008

CHEMISTRY
Provide the name of the oxyanion of the acid HNO2(aq) I ENTERED Carbonate ion BUT ITS WRONG

asked by MELISSA on June 24, 2016
chemistry
What is the carbonate-ion, CO3-2, concentration in a 0.037 M carbonic acid solution? a. 1.2 ´ 10-4 b. 4.2 ´ 10-7 c. 7.6 ´ 10-8 d. 4.8 ´ 10-11 e. 5.2 ´ 10-19

asked by iby on May 14, 2010
Chemistry
I did a back titration with an unknown carbonate and using the average % carbonate (by mass) which I found to be 27.40% and appropriate calculation decided where the unknown is an alkali metal carbonate or an alkaline earth metal carbonate. I have no idea

asked by Laura on March 5, 2012
Chemistry
Suppose that a stable element with atomic number 119, symbol Wr, has been discovered. (a) Write the ground-state electron configuration for Wr, showing only the valence-shell electrons. (b) Would Wr be a metal or a nonmetal? Explain in terms of electron

asked by Lily on October 20, 2012
Chemistry
One mole of each of the following compounds is added to water in separate flasks to make 1.0 L of solution. Which solution has the largest total ion concentration? a. aluminum hydroxide b. silver chloride c. sodium chloride d. calcium carbonate e.

asked by Sam on May 9, 2011
chemistry 2
Which property of group 2 elements ( magnesium to barium) and their compounds increases with an increasing proton (atomic) number? A)the magnitude of the enthalpy change of hydration of the metal ion B)the pH of the aqueous chloride C)the solubility of the

asked by areebah on August 31, 2017
chemistry 2
Which property of group 2 elements ( magnesium to barium) and their compounds increases with an increasing proton (atomic) number? A)the magnitude of the enthalpy change of hydration of the metal ion B)the pH of the aqueous chloride C)the solubility of the

asked by areebah on August 31, 2017
Chemistry
The compound butane, has two structures. They have the same molecular formula but different arrangements of bonds in their structures. As a result, they can have different chemical and physical properties. Draw the lewis structures of all the isomers of

asked by Hannah on November 16, 2011
Chemistry
Often, acetal formation is carried out directly with the help of a carbonyl and a diol under acidic conditions. a) Show two acid-base reactions that could occur in the presence of a strong acid such as p-toluenesulfonic acid. b)Draw the two resonance

asked by Lindz on November 5, 2006
CHEM
If NO3- has 3 resonance structures, but only one has to be written, where does the extra electron, making there then be 24 electrons, go if you cannot put brackets around the structure you are drawing? Do you put -1 on both of the singly bonded

asked by K on November 26, 2007

Chemistry
Would the following structures be polar or nonpolar? (Not applicable if the structure is an ion. Pick “ionic” in that case). SO2 N2O N3−

asked by Johannie on April 10, 2010
Science
What is a polyatomic ion? A polyatomic ion is an ion composed of more than one kind of atom. For example, the hydrogen carbonate ion, HCO3^- (also called bicarbonate), ammonium ion (NH4^+), oxalate ion (C2O4^-2), phosphate ion (PO4^-3), sulfate ion

asked by Jeff on January 7, 2007
Chemistry
How many resonance structures do these following acids have? H2CO3-carbonic acid H3PO4-phosphoric acid H2SO4-sulfuric acid HNO3-nitric acid CH3COOH- acetic acid CH2ClCOOH- chloroacetic acid CHCl2COOH- dichloroacetic acid CCl3COOH- trichloroacetic acid

asked by Joseph on November 4, 2014
Chemistry
You are provided with water and laboratory apparatus. Describe how you would fully separate solid lead2 carbonate from a mixture oflead2 carbonate, iron fillings and sodium carbonate

asked by Tedy on August 22, 2018
Physics
How does using the concept of resonance determine the speed of sound an in experiment? In other words, I’m wondering how the concept of resonance works

asked by Emma on November 25, 2015
Physics
How does using the concept of resonance determine the speed of sound an in experiment? In other words, I’m wondering how the concept of resonance works

asked by Emma on November 25, 2015
Physics, finding harmonics
A tuning fork with a frequency of 440 Hz is held above a resonance tube that is partially filled with water. Assuming that the speed of sound in air is 342 m/s, for what three smallest heights of the air column will resonance occur? Where will the nodes

asked by Robbie on February 9, 2009
Organic chemistry
is it harder to obtain the magnetic resonance signal of a C-13 nucleus than an H-1 resonance signal at the same sample

asked by jeff on September 1, 2009
Chemistry equation
Write a correctly balanced series of chemical equations to describe the stepwise protonation of carbonate ion. Na2CO3 with HCl

asked by Jaden on April 9, 2013
ap chem
There are several oxides of nitrogen; among the most common are N2O, NO, and NO2. 1.Write the Lewis structures for each of these molecules. In each case the oxygens are terminal atoms. 2. Which of these molecules “violate” the octet rule? 3. Draw resonance

asked by Justyna on January 9, 2007

Chemistry
6 separate questions. I have figured out the other 20 questions I am stuck. Please help Thanks The correct name for the ionic compound Al2Se3 is? The correct name for the ionic compound Fe2Se3 is? the Roman numerall III in the name Iron(III)oxice indicates

asked by Lisa on February 9, 2014
Chemistry
A tablet containing calcium carbonate and fillers with a mass of 1.631 g was dissolved in HCl. After the fillers were filtered out, the HCl was neutralized by adding sodium carbonate. The resulting precipitate was pure calcium carbonate (with the fillers

asked by Sam on March 13, 2017
chemistry(check my answer)
how do resonance structure related to its real structure? resonance structure is just another way to write the lewis dot with different formal charges and bond order

asked by phys on April 8, 2010
Chemistry
Plan how you would make 100mL of a buffer solution with a pH of 10.80 to be made using only sodium carbonate, sodium hydrogen carbonate and water. You should specify the amount of sodium carbonate and sodium hydrogen carbonate that you would use.

asked by Parveen on August 12, 2012
chemistry
a student accidentally mixed sodium carbonate an calcium carbonate. state how he would obtain pure sodium carbonate from the mixture

asked by james on April 8, 2018

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why do you think the canadian government is opposed to quebec’s becoming a separate nation

PLEASE EXPLAIN IN YOUR OWN WORDS PLEASE PLEASE HELP IN YOUR OWN WORDS PLEASE. 🙁 🙁

1) Explain the similarities and differences between corporate farms and mixed-crop farms.

2) Identify two problems resulting from urban sprawl in the western region of the United States. If these problems are not solved, what will the outcome likely be?

3) Why do you think the Canadian government is opposed to Quebec’s becoming a separate nation? In your answer, briefly explain why some residents of Quebec want to break away from Canada.

0 0 203
asked by Jane
Mar 28, 2013
Tell us what you think.

0 0
posted by Jman
Mar 28, 2013
To break away from

0 0
posted by Angie
May 1, 2013
Dear Students. We are watching these sites. Do not use them for your test. This is considered cheating.

0 0
posted by me
Feb 26, 2014
anadian was once part of British and French. The people in Quebec are most likely French or have a French ancestry. They speak French their and counts it as a main language. I think Quebec want to break away because of its French history or canadian’s involvement with British or that they have different culture, etc. Canadian doesn’t want Quebec to break away is probably because of that Quebec is a large, economy part and no country want to lose land.

0 0
posted by Reba
Mar 28, 2014

me some of these questions that are on test are also on regular school work im on connexus and it has this as a quick check not a test

0 0
posted by monster
Mar 20, 2017
me, and your not cheating, /:|. Everyone comes to this ite for one reason and thats to cheat.

0 0
posted by Mudman
Mar 23, 2017
bruh, you are correct and if students had read their assignment and taken great notes they would not have to cheat!

0 0
posted by Annoyed teacher
Apr 3, 2017
“Me”
and you expect us to believe that some random person named “Me” is a teacher?

0 0
posted by Oh wow, i mean wow
Apr 4, 2017
please note the fact that we won’t use your answers, and we’ll write them in our own words, if you don’t wanna help, don’t help, but don’t come to a person asking for help and tell them they can’t have help.

0 0
posted by Oh wow, i mean wow
Apr 4, 2017

Wow.

0 0
posted by Ms. Sue
Mar 9, 2018
me do it look like i give a care about cheating hahaha noooooo

0 0
posted by PillowTalk
Mar 15, 2018
Using this site is considered cheating for any test/assessment. If you pay attention in class and take notes, read your textbook, and most importantly, actually study!…you won’t have to cheat.

0 0
posted by Sam I Am
Mar 20, 2018
@ Sam I Am

then why the !@#$%^& are u here u wont be here if u did all that s**t u told us all to do ur here for answers to so u can really stfu up ur one of many to talk about cheating.

Also @ me

U expect us to believe ur a teacher watching us yea ok thats a lie nobody gonna believe a teachers name is ‘me’ so stop lying

0 0
posted by help
Apr 5, 2018
@ help I sooooo agree with u

0 0
posted by Anonymous
Apr 5, 2018

I agree with you

0 0
posted by Cole
Apr 7, 2018
hgcf

0 0
posted by jacob
Apr 9, 2018
ms sue it not a teacher

0 0
posted by reaper
Apr 11, 2018

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which of these statements is not true?

Which of the following statements is NOT true in regard to Brazil’s interior plateau? (A) It experiences periods of drought. (B) Its soil is often devastated by heavy rains that cannot penetrate the dry, hard ground. (C) Poverty is prevalent
14,533 results
social studies
Which of the following statements is NOT true in regard to Brazil’s interior plateau? (A) It experiences periods of drought. (B) Its soil is often devastated by heavy rains that cannot penetrate the dry, hard ground. (C) Poverty is prevalent in this

asked by Priya on July 22, 2010
Geography

  1. Which of the following is NOT true in regard to Brazil’s interior plateau? a. it experiences periods of drought b. its soil is often devestated by heavy rains that cannot penetrate the dry, hard, ground. c. poverty is prevalant in this region d.

asked by mysterychicken on October 13, 2009
Geography

  1. All of the following statements about Brazil’s economy are true EXCEPT: a. Because of the development of gasohol, Brazil no longer has to import expensive foreign oil b. Industrial developments have destroyed the middle class c. Jobs in service

asked by y912f on February 8, 2010
Geography
Need help with these- 17. The climate on the Caribbean coast of Central America in rainier than the climate on the Pacific coast because the Caribbean coast a. receives moisture throughout the year from the northeasterly winds blowing toward Central

asked by mysterychicken on September 10, 2009
geography brazil
the new capitol of brazil was built in the interior called——- its purpose to get people to move. brazil is the largest —–in south america i thought it was country but it begins with an n. thank you

asked by polly on December 4, 2008

social studies
All of the following statements about Brazil’s economy are true except: (A) Because of the development of gasohol, Brazil no longer has to import expensive foreign oil. (B) Industrial developments have destroyed the middle class. (C) Jobs in service

asked by Priya on July 22, 2010
S.S. help plz

  1. Rain forests are important because they contribute to the world’s supply of (1 point) soil. oxygen. food. harbors. 2. The capital of Brazil was moved from the coast to the interior because the government wished to (1 point) develop the interior by

asked by BallaWitSwagg on May 28, 2013
health
which of the following statements is true in regard to limited data sets?

asked by Anonymous on September 23, 2015
Geography
Can someone please check if my answers are correct? 16. Although most of South America lies within the tropical latitudes a. climate and vegetation differ greatly in the region b. cold ocean currents keep the air cool and dry c. there is little tropical

asked by mysterychicken on September 7, 2009
Geography (Ms. Sue)
1). How does the population of brazil resemble that of the United States? A: The population of Brazil resembles that of the United States as both of these countries’ populations consist of a diverse mixture of ethnic groups. 2). Which European country sent

asked by Anonymous on September 27, 2013
Physics
A vacant, 1560 kg car begins from rest and rolls 46 meters down an inclined plateau before rolling off the edge and crashing into the sea below. The plateau is at a constant downward angle of 12.4 degrees with the horizontal. The coefficient of rolling

asked by Anon on January 17, 2008
social studies(updated answers)–
1.D 2.A 4.C 1.“Along the southern coast of Brazil the central plateau descends in high, steep escarpments. It towers over the waves and moves back in ridges, leveling off from the peaks of the coastal ranges … As it continues along to the northern

asked by matt on April 5, 2014
social studies check answers
1.D 2.A 4.C 1.“Along the southern coast of Brazil the central plateau descends in high, steep escarpments. It towers over the waves and moves back in ridges, leveling off from the peaks of the coastal ranges … As it continues along to the northern

asked by matt on April 5, 2014
social studies check answers
1.D 2.A 4.C 1.“Along the southern coast of Brazil the central plateau descends in high, steep escarpments. It towers over the waves and moves back in ridges, leveling off from the peaks of the coastal ranges … As it continues along to the northern

asked by matt on April 5, 2014
SOCIAL STUDIES PLZZ HELP

  1. In the 1950s, in order to develop Brazil’s interior, the government moved the capital from Rio de Janeiro and built a new one called (1 point)Brasilia. Belem. Salvador. Manaus. 2. All of the following are threats to the rainforest EXCEPT (1

asked by hsk on April 30, 2012

Geography
Are these correct: Although Brazil is rich in natural resources, a. the government has done little to foster economics growth b. poverty is prevalent among its population c. the country has not yet begun to industrialize d. the location of these resources

asked by y912f on February 1, 2010
Math
1.Suppose we are given logic statements p, q, and r. a. If p → q and p → r, may we conclude that q → r? Answer yes or no and give a reason why. b. What is the converse of the following: not p → not q c. What is the contrapositive of r → q? d. The

asked by Melissa on December 11, 2016
math
A transversal intersects two parallel lines and forms eight angles. Which of the following statements is false? a)alternative interior angles are always congruent. b)corresponding angles are always congruent. c)adjacent interior angles are always

asked by robert on January 31, 2008
SAT math
Can someone please double check my true and false answers! 1. All cylinders are prisms: TRUE 2. The angle opposite a side length of 6 cm in a triangle is larger than an angle opposite a side length of 7 cm in the same triangle: FALSE 3. The perpendicular

asked by mysterychicken on June 2, 2013
history
In the 1930s what did brazil do to restore its fallng economy? A. brizal moved away from dependence on a single export. B. brazil fozused efforts on forestry C. brazil restored its silk trade with china D. brazil privatized the nations buisness and restoed

asked by sarah on January 6, 2012
math
△GHJ∼△MNP Which statements are true? Select each correct answer. m∠J=m∠P (TRUE) ∠H≅∠N (TRUE) HJ¯≅NP¯ (it has the line over them) false GH=MN (TRUE) GJ/MP=GH/MN ( TRUE )

asked by am i correct ? on December 4, 2017
world geography
_ in brazil’s interior has led to the clearing of the rain forests. a. building roads b. building settlements c. mining for iron, copper, and tin d. all of the above

asked by natasha napier on May 29, 2012
Math
please show me how to do this… A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Show your work. Sn: 12 + 42 + 72 + . . . + (3n – 2)2 = n(6n^2-3n-1)/2 Also, please

asked by Taylor on March 14, 2016
World Geography
Brazil is the giant of S. America, and it has the largest and most productive economy. But Brazil is unlike other S. American states in a number of ways (ie. no megacity on a scale with San Paulo anywhere else in the realm) so that what locals call the

asked by Stephanie on February 10, 2009
Geography (Ms. Sue)
1). How does the population of brazil resemble that of the United States? A: The population of Brazil resembles that of the United States as both of these countries’ populations consist of a diverse mixture of ethnic groups. 2). Which European country sent

asked by Anonymous on September 27, 2013

chemistry
Which of the following statements is NOT true in regards to water, ethanol, and isopropanol? A. Water has the highest boiling point. B. H-O-H and C-O-H bond angles are all equal to 1095. C. Dispersion forces affect all three molecules. D. Two lone pairs of

asked by helppleez on January 26, 2007
Designing Specialty Areas
Which of the following statements is true in regard to woodworking for preschoolers? A. A woodworking center for preschoolers should contain a variety of different types of tools such as hammers, pliers, handsaws, and screwdrivers. B. Preschoolers are

asked by Priscila on March 30, 2017
Calculus
Which one or ones of the following statements is/are true? I. If the line y=2 is a horizontal asymptote of y= f(x), then is not defined at y=2. II. If f(5)>0 and f(6)

asked by Alice URGENT on December 3, 2018
counseling
Which of the following statements is most accurate with regard to Piaget’s theory?

asked by chantelle on July 3, 2016
math
A transversal intersects two parallel lines and forms eight angles. Which of the following statements is false? a)alternative interior angles are always congruent. b)corresponding angles are always congruent. c)adjacent interior angles are always

asked by robert on January 31, 2008
Computers (RAM)
Just giving this a shot, Which of the following statements about RAM are TRUE? Select all that apply. a) Any part of RAM can be accessed at any time. b) RAM is an area of a computer that holds programs and data that are waiting to be processed, to be

asked by Ray on January 8, 2017
Physics
Pease evaluate the statements by choosing from these three statements Always true: the statement is true under any circumstances Not necessarily true: the statement may be true in some circumstances, but not in others Always false: under no circumstances

asked by Chris on January 27, 2015
Chemistry (Check)
Classify each of these statements as always true, sometimes true, or never true 11)sometimes true 12)Never True 11)Scientific notation is used to express large numbers in convenlent form. 12)Siginificant figures include all the digits that can be known

asked by Bryan on January 13, 2007
social studies(updated answers)
1.B 2.C 3.A 4.B 5.D 1.“Along the southern coast of Brazil the central plateau descends in high, steep escarpments. It towers over the waves and moves back in ridges, leveling off from the peaks of the coastal ranges … As it continues along to the

asked by matt on April 3, 2014
social studies check answers
Im not sure these are right.I Tryed my best :D. 1.A 2.B 3.C 4.A or B 5.B 1.“Along the southern coast of Brazil the central plateau descends in high, steep escarpments. It towers over the waves and moves back in ridges, leveling off from the peaks of the

asked by matt on April 3, 2014

Geography

  1. Great cultural diversity exists in African countries, especially those a. with small populations b. located along the northern coast c. located south of the Sahara d. that were independent in 1914 C? 6. Which of the following statements is NOT true? a.

asked by mysterychicken on October 30, 2009
Geography

  1. Which of the following statements is NOT true? a. the Nile River is a major transportation route across southern Africa b. the central plateau produces many cataracts in African rivers. c. Africa’s rivers can be used for hydroelectric power d. because

asked by mysterychicken on October 22, 2009
Economics – (CPI)
In Brazil, the reference base period for the CPI is December 1993. In September 2000, prices had risen by 1,565.93 percent since the base period. The inflation rate in Brazil during the year ending September 2001 was 6.46 percent, and during the year

asked by CrankSt4r on March 3, 2008
Calculus
If f is a continuous function with even symmetry and lim x→∞ f(x)=10, which of the following statements must be true? I. lim x→∞ f(x)=10 II. there are no vertical asymptotes III. The lines y=10 and y= -10 are horizontal asymptotes a) I only b) II

asked by Maria on December 4, 2018
Geography
What is the capital of the landlocked country that borders Russia to the north and China to the south. Also, is this correct? Eastern Brazil has a higher elevation that western Brazil. Thanks!

asked by Morgan on January 8, 2013
Cultural Diversity
Which of these statements is Not true? 1. Eye contact with the listener signals approval and consent in most Non-Anglo cultural groups. 2. African-American children are taught to look away from a peer while listening. 3. Eye contact in Asian-American

asked by Rose on November 1, 2007
math
State which of the following are logical statements and then classify the statements as true or false. a) 1 + 4 = 6 b) She is in our class c) Butte is the capital of Montana d) 3 + x = x + 3

asked by kely on September 1, 2012
Geography
All of the following statements about Australia are true except: Australia is the flattest continent. The continent is crossed by several powerful rivers. The area west of the Great Dividing Range is arid plain or dry plateau. The area east of the Great

asked by Renee on December 11, 2009
Psychology (Ms. Sue)
Ms. Sue would you please check my answers? 1. To begin to regulate their emotions, children must first start to learn impulse control? True 2. Young children typically have low self esteem since they compare their abilities with their peers? False 3. Guilt

asked by Lisa on September 27, 2013
Observing development of the young child
The three types of pretending in children’s dramatic play:pretending with a regard to a role, pretending with regard to an object, and pretending with to regard an action. The three types of pretending were described by researcher A, Jean Piaget B, Rhonda

asked by Olivia on August 27, 2012

chemistry
In the chemical plating experiment zinc powder is dissolved in a hot NaOH solution to form sodium zincate according to the following reacton: Zn(s) + 2NaOH(aq) Na2ZnO2(aq) + H2(g) Answer true or false for each of the following statements regarding the

asked by chem help on May 2, 2010
psychology
Regarding the use of anesthetics during childbirth, which of the following statements is true? A. they are rarely used these days B. the epidural procedure is most often favored. C. anesthetics is current use can’t cross the placenta barrier to affect the

asked by ourania on December 14, 2008
Confidentiality Health
Which of the the following statements is true in regard to limited data sets? A.Limited data sets contain some individual identifiers. B.Patients must authorize the use of limited data sets. C. Those who receive limited data sets can pass them on without

asked by Brenna on February 21, 2012
Physics Help
A projectile is fired at an upward angle of 60 degrees with a speed of 100m/s. It lands on a plateau 150m higher. What is the projectile’s speed the moment before it strikes the plateau? I’m thinking to just use the kinematic equation Vf^2= Vi^2 + 2aΔy.

asked by George on December 13, 2015
Socials Please help!
I need to write an essay response answering these 2 questions: 1. Are pit houses really the most efficient/ practical houses for the Plateau people? My ans: No, it isn’t 2.Which lodging would be the best for the Plateau regions and why? (at least 4

asked by Bethany on January 12, 2014
Geography

  1. The South African government changed its policy of apartheid in 1990 and 1991 because of a. the policy’s failure to eliminate racial discrimination b. promises of economic aid from major industrial nations c. international sanctions and an increase in

asked by y912f on March 20, 2010
Government Check
Which is NOT true of the segregation laws passed after the Civil War? a)They prohibited interracial marriage. b)They did not only apply to blacks. *c)They were only in the South. d)All of these statements are true. I was confused between c and d because

asked by Ariel on July 4, 2010
Math
An automobile manufacturing plant produces cars according to a fixed pattern. During one day, the first five cars have the following colors and equipment. blue with a stereo and dark interior white with a stereo and light interior green without a stereo

asked by Sandy on March 17, 2016
science
Let , , and be disjoint subsets of the sample space. For each one of the following statements, determine whether it is true or false. Note: “False” means “not guaranteed to be true.” a) True FalseStatus: unsubmitted b) True FalseStatus: unsubmitted c) True

asked by intel on February 6, 2014
Calculus (Urgent Help)
Okay, I need major help! Can someone tell me if these statements are true or false ASAP please. Thank you. 1. If ƒ′(x) < 0 when x < c then ƒ(x) is decreasing when x < c. True 2. The function ƒ(x) = x^3 – 3x + 2 is increasing on the interval -1 < x <

asked by Veronica on July 25, 2008

Home Economics
I have two questions. These two questions have to do with interior decorating. 1) Which of the following expresses a color value? A)True Green B)Dark Green C)Blue-green D)Yellow-green 2) Which of the following statements is correct regarding the design

asked by Mirayah on March 2, 2007
ss
Which of the following shows the strong influence of African traditions in Brazil? A. music and dance during the celebration of Carnival B. the use of plantation agriculture to grow cash crops C. the large Catholic majority in Brazil D. the strong national

asked by tim on November 27, 2018
English
I’m posting you your answers for the true-false activity again because I don’t want to make them wrong. Lorenzo thinks that learning English is difficult. TRUE Lorenzo prefers geography lessons to English lessons. TRUE Though Lorenzo doesn’t say it

asked by Henry2 on September 20, 2011
abnormal psychology
Is this true or false With regard to life transitions, adolescence appears to be a time of particular stress because of the many changes that occur.

asked by jazz on November 3, 2013
Criminology
According to proponents of capital punishment, which of the following is a true statement? A. Capital punishment deters crime. B. Capital punishment is less expensive than imprisonment. C. Capital punishment is widely accepted in the international

asked by Pat on December 13, 2014
Math
The sum of the degrees of the interior angles of a triangle is _ degrees What is the sum of the interior angles of a parallelogram ? What is the sum of the interior angles of a rhombus? What is the sum of the interior angles of a kite? What is the sum

asked by Mackenzie on June 4, 2014
GEOMETRY
True or false? A quadrilateral can have more than one acute interior angle

asked by Twg on August 20, 2009
Marh
An automobile manufacturing plant produces cars according to a fixed pattern. During one day, the first five cars have the following colors and equipment. blue with a stereo and dark interior white with a stereo and.light interior- green without a stereo

asked by Sandy on March 16, 2016
Math help please
A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Sn: 2 is a factor of n2 + 7n Could you please show your work? I want to know how to solve.

asked by Hello on March 7, 2016
Algebra
A positive integer minus a positive integer is always positive. This statement is sometimes true. For example, 17 – 5 = 12, but 15 – 20 = –5. post five other statements about the addition and subtraction of positive and negative integers, and ask

asked by Mary Ann on October 8, 2013

Math
A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Show your work. Sn: 2 is a factor of n2 + 7n

asked by Anonymous on March 4, 2016
pre calc
A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Show your work. Sn: 2 is a factor of n2 + 7n

asked by allexelle on October 10, 2015
pre-calc
A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Show your work. Sn: 2 is a factor of n^2 + 7n

asked by cam on May 4, 2017
pre calc
A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Show your work. Sn: 2 is a factor of n2 + 7n

asked by allexelle on October 9, 2015
History
Brazil’s history differs from the history of most countries in South America because Brazil A. was never successfully colonized by the Europeans B. was colonized by Portugal, not Spain*** C. had a few natural resources to export D. achieved its

asked by hi on March 13, 2019
Shalee ^~^
1) Which of the following statements about the sun’s structure is true? The sun has a solid surface The sun has an interior and an atmosphere The sun’s interior is similar to the Earth’s; it has a core, mantle, and crust*** The sun’s outermost layer is

asked by Shalee ^~^ on October 7, 2015
Science
1) Which of the following statements about the sun’s structure is true? The sun has a solid surface The sun has an interior and an atmosphere The sun’s interior is similar to the Earth’s; it has a core, mantle, and crust*** The sun’s outermost layer is

asked by Shalee ^~^ on October 7, 2015
MATHS
IF ONE OF THE INTERIOR ANGLES OF A REGULAR POLYGON IS TO BE EQUAL TO (9/8) TIMES OF ONE OF THE INTERIOR ANGLES OF A REGULAR HEXAGON,THEN THE INTERIOR SIDES OF THE POLYGONS IS …….?

asked by NISHI on April 1, 2013
pre-calc
A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Show your work. Sn: 1^2 + 4^2 + 7^2 + . . . + (3n – 2)^2 = (n(〖6n〗^2-3n-1))/2

asked by Ciara on April 16, 2015
Math
A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Show your work. Sn: 2 + 5 + 8 + . . . + ( 3n – 1) = n(1 + 3n)/2

asked by Crystal on March 4, 2016

math
A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Show your work. Sn: 2 + 5 + 8 + . . . + ( 3n – 1) = n(1 + 3n)/2

asked by Pablo on March 4, 2016
pre-calc – JAI
A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Show your work. Sn: 2+5+8+…+(3n-1)=n(1+3n)/2

asked by Ciara on April 17, 2015
PRE – CALCULUS
A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Show your work. Sn: 2+5+8+…+(3n-1)=n(1+3n)/2

asked by Ciara on April 17, 2015
Math
A statement Sn about the positive integers is given. Write statements S1, S2, and S3, and show that each of these statements is true. Show your work. Sn: 1^2 + 4^2 + 7^2 + . . . + (3n – 2)^2 = Not exactly sure how to do this! Could someone help?

asked by Jess on March 3, 2016
human resources
Search the Internet to find at least three examples of mission statements for human service organizations. · Create a 10- to 12-slide PowerPoint® presentation that addresses the following in regard to each mission statement.

asked by alma on March 14, 2010
geometry
A regular polygon has an interior angle that measures 90°. Which of the following statements is used to prove that the polygon is a square

asked by Anonymous on February 15, 2012
Civics
Which is NOT true of the segregation laws passed after the Civil War? =They prohibited interracial marriage. They did not only apply to blacks. They were only in the South. All of these statements are true.

asked by Sierra on February 14, 2012
PHYSICS HELP
Please check to see if these statements are right. Through the process of doing work, energy can move between the external world and the system as the result of forces. I believe this is true. Please verify. Yes, true.

asked by Pat on January 10, 2007
Ethics
With regard to the Hippocratic Oath, which of the following statements, if any, is true? The Hippocratic Oath requires physicians to obtain the consent of their patients. The Hippocratic Oath requires physicians to provide information to their patients.

asked by Anonymous on February 4, 2017
physics (geometry bit)
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math–fast please
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nut a fits on bolt b

Nut C fits on Bolt C. Nut B fits on Bolt B. Nut A fits on Bolt A. Bolt C is larger than Bolt B. bolt A and Bolt B are exactly the same. Which is true?

a. Nut C will fit on all of the bolts.

b. Nut A will fit on Bolt C and Bolt B

c. Bolt A will fit Nut A and Nut B

d. Nut C will fit on Bolt A, but not on Bolt B.

0 0 2,299
asked by Ingrid
Mar 21, 2016
read the information. A and B are the same.

C is different from the others.

0 0
posted by Steve
Mar 21, 2016
C, cz bolt a & b are the same!!

1 0
posted by Sara Draz
May 18, 2016
d

0 0
posted by Anonymous
Jul 19, 2016
l

0 0
posted by ;
Dec 8, 2016

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meadow hills vet

Brian Conrad, the practice manager of Meadow Hills Veterinary Center, makes a claim that sounds a lot like statements you often hear in management and HR cir- cles: “The staff is my number one asset in this hospi- tal.” Sometimes statements like that are puffery, but in Conrad’s case, he puts the claim into action in the way he handles performance management at his two Wash- ington State facilities.

Because the organization is small, appraisal inter- views are handled at the highest level: each employee being evaluated meets with Conrad and the owners of the practice. Conrad wants them to be full participants in the process, not nervous subjects under a microscope, so he tries to put them at ease by giving employees a few months to look over evaluation forms ahead of time so they can see what measures will be evaluated. He also keeps the meetings regular and predictable by schedul- ing a meeting with each employee twice a year.

Conrad also tries to dial down the tension by separat- ing compensation discussions from performance evalu- ations. In his experience, employees don’t listen well to feedback if they’re busy calculating whether the review will qualify them for a raise. Instead, Conrad meets twice a year with the owners to go over the budget and all the employees’ contributions. Raises and bonuses are deter- mined in those meetings and awarded to employees in meetings separate from the appraisal interviews. This keeps the appraisals focused on what is getting in the way of top performance and how employees can improve.

Conrad also tries to keep appraisal interviews posi- tive by not waiting for appraisal time to address perfor- mance problems. His understanding of his position is that he is responsible for addressing performance prob- lems as they arise. When a situation can’t be resolved by a few words from a supervisor, Conrad invites the employee and his or her supervisor to join him for lunch away from the workplace. There they discuss the issue and look for a solution.

Conrad doesn’t limit communication and feedback to problems. He tries to know employees and their work situations better by looking for informal oppor- tunities for two-way communication. If he needs to run an errand or attend a community event, he invites one of the employees to accompany him and uses that time to ask about their career goals and how they feel about their work. Often, he uncovers opportunities for employees to develop and use untapped skills. In one

case, a part-time administrative employee indicated she was interested in full-time work. Over lunch, Conrad and the employee mapped out possible career paths, and she decided to get involved in treatment of the ani- mals. She continued to apply her administrative skills by coordinating surgeries and dentistry, and she enrolled in continuing-education classes so she could assist in the treatment area.

This approach to performance management is part of a larger objective at Meadow Hills. Conrad says he promised employees, “No team member will leave the practice feeling unchallenged, concede to a lack of direction, or have professional growth hindered.” Keeping that promise requires a combination of care- ful hiring, ongoing training, and honest review of any mistakes that are made. When employees don’t per- form up to expectations, managers evaluate whether changes are needed in training or hiring. Conrad expects that employees will keep their part of the bar- gain by showing a willingness to try new opportuni- ties and participate in problem solving. If employees aren’t willing to buy into this culture, Conrad won’t keep them on board. But apparently not many want to leave. While the rate of employee turnover for the veterinary industry is about 30%, turnover of Meadow Hills has fallen from 25% several years ago to just 10% soon after Conrad made his promise to employees.

SOURCES: “Four Ways to Add Value to Employee Evaluations,”
Veterinary Economics, January 2010, Business & Company Resource Center, http:// galenet.galegroup.com; “Help Me to Help You,” Veterinary Economics, August 2008, Business & Company Resource Center, http://galenet.galegroup .com; and Brian Conrad, “Make the Promise: Keep Your Team,” Veterinary Economics, May 2008, Business & Company Resource Center, http://galenet .galegroup.com.

Questions

1. Based on the information given, discuss how well the performance management at Meadow Hills Veteri- nary Center meets its strategic, administrative, and developmental purposes.

2. What methods for measuring employee performance do you think would be most beneficial for Meadow Hills? Why?

3. Evaluate Brian Conrad’s approach to appraisal inter- views. Write a paragraph or two summarizing what Conrad is doing well and how he might further improve the effort. 

Please number them as you write them.. Thank you!!!

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riolearn org

Lab 6 Cell Division, Mitosis, and Meiosis

Introduction: Connecting Your Learning

All cells, including those in the human body, have a cell cycle. This cycle involves preparing for cell division and eventually dividing. Coupled with cell division is nuclear division. Nuclear division, either mitosis or meiosis, is the process by which the nucleus of a cell divides. Mitosis results in two identical daughter cells; each containing the same number of chromosomes as the parent cell. (In humans, this is 46.) In comparison, meiosis results in four daughter cells, each containing half the number of chromosomes as the parent cell (23 in humans). Meiosis is essential to sexual reproduction and the inheritance of genes. This lab examines cell division, nuclear division, and the concepts associated with the study of inheritance or genetics.

Resources and Assignments

Multimedia Resources Virtual Microscope

Required Assignments Lesson 7 Lab 6

Laboratory Materials None

Focusing Your Learning

Lab Objectives

By the end of this lesson, you should be able to:

1. Describe the molecular structure of DNA. 2. Identify and describe the stages of mitosis, meiosis, and cell division. 3. Distinguish between cell division and mitosis. 4. Identify the stages of mitosis in onion root tip cells, observed under a

microscope. 5. Explain the process of crossing over.

Background Information

Deoxyribonucleic acid (DNA) is an important component that determines who an individual is and what he or she looks like. But DNA is much more complex than simply defining the external features of an individual. DNA is responsible for controlling the complex processes involved in living organisms.

DNA is composed of a coiled double helical strand of nucleotides that are bonded together in a specific pattern. The backbone of the double helix is composed of linked deoxyribose sugars and phosphorus atoms, and cross-links form between two nitrogenous bases. The four nitrogenous bases consist of Adenine (A), Guanine (G), Cytosine (C), and Thymine (T). An image of a DNA molecule is seen below. Note that the sugar-phosphate backbones are the blue ribbons, and the nitrogenous bases are the cross-links seen in shades of green and orange.https://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/labs/lab06.shtml?encrypted-sectionid=Z0RiRVE3bkZMRnd4WmZJc2doQjNnZz09#https://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/labs/lab06.shtml?encrypted-sectionid=Z0RiRVE3bkZMRnd4WmZJc2doQjNnZz09#https://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/labs/lab06.shtml?encrypted-sectionid=Z0RiRVE3bkZMRnd4WmZJc2doQjNnZz09#

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Click on image to enlarge.

Three adjacent bases compose what is known as a codon, which codes for a particular amino acid. The sequence of bases thus determines the sequence of amino acids for different proteins. These proteins eventually are demonstrated as traits in the organism.

It is important to note that DNA does not reside by itself in the nucleus. Instead, it is associated with proteins. When a cell is not dividing, the DNA and associated proteins are uncondensed in the nucleus into a structure called chromatin. When the chromatin condenses and coils on itself, the structure is called a chromosome.

All human cells that are not sex cells contain two sets of 23 chromosomes (for a total of 46 chromosomes per cell in human cells), and are called diploid cells. When cells divide, if the daughter cells are to be functional, they must possess all genetic material found in the parent cell. Therefore, the DNA of the parent cell must be duplicated prior to cell division. For all body cells except sex cells (e.g., sperm or eggs in humans), the process by which cells reproduce is called mitosis. Mitosis plays an important role in cell growth, tissue repair, and asexual reproduction.

Compared with body cells, sex cells only contain one set of chromosomes (23 chromosomes in humans), and are called haploid cells. Haploid cells are formed through a process called meiosis. In the process of meiosis, which is explained in additional detail below, chromosome numbers from parent cells are halved, yielding one pair of chromosomes (for a total of 23 chromosomes per cell).

Click on image to enlarge.

Organismal cells undergo a cycle of events, beginning at the point when the cell first forms from a parent cell, through the time when it divides into two daughter cells. This cycle is called the cell cycle. Most of a cell’s life is spent in interphase, which is the longest phase of the cell cycle. This is the stage where the cell is metabolically active and performs its normal functions. Several stages of interphase are seen above, which include the following:https://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/Lab06/L6_05aDNARibbonModel-L.jpghttps://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/Lab06/L6_06EukaryoticCellCycle-L.jpg

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G1 – The cell grows and is metabolically active. Organelles are duplicated in preparation for the S stage. In this stage, the DNA is present in the form of chromatin.

S – The DNA and chromosomes are replicated but are not distinguishable because they are still in the form of chromatin fibers.

G2 – The cell continues to grow and is prepared for cell division.

Click on image to enlarge.

Once a cell is ready to divide, the process of mitosis begins. Mitosis consists of four stages: prophase, metaphase, anaphase, and telophase. A visual representation of the events that occur during each stage is seen above.

During prophase, the chromatin fibers coil and condense forming chromosomes that are now visible with a compound light microscope. The chromosomes are held together at the centromere, a pinched region of the chromosome. While connected, each individual chromosome is referred to as a sister chromatid. During prophase, the mitotic spindle forms as outgrowths from the centrosomes, the nuclear envelope begins to disappear, and the centrosomes move to the poles.

In the next stage of mitosis, metaphase, the sister chromatids line up at the center (equator) of the cell. This area is called the metaphase plate. In addition, the mitotic spindle is completely formed. These fibers extend from the perpendicular to the plane of the centrioles and attach to the centromeres of the sister chromatids. Chromosomes move along these fibers during the subsequent stage of mitosis.

In anaphase, the centromeres split, and one copy of each chromosome (chromatid) is pulled to each centriole due to the contraction of the spindle fibers. Once the chromatids are separated, they are called chromosomes again.

In telophase, separated chromosomes have migrated to opposite ends of the cell, the nuclear envelopes form, chromosomes uncoil, and the mitotic spindle disappears. In this stage, the division of the nuclear material has been completed, along with division of the cytoplasm. Cytokinesis is the name for the process by which the cytoplasm is divided. This process occurs during telophase, along with the process of nuclear division. It is important to understand the difference between cytokinesis (division of cytoplasm) and mitosis (nuclear division). Nuclear division results in the separation of the information within the nucleus, specifically the replicated chromosomes containing the DNA. In comparison, cell division (cytokinesis) refers to the formation of two cells from one, or the splitting of the cell and cytoplasm. While the two are related, they are separate processes that occur simultaneously.

In animal cells, cleavage furrows start to appear during telophase. The original cell pinches off into two daughter cells, starting with an indentation at the cell equator called the cleavage furrow. The furrow deepens as microfilaments in the cytoplasm contract, pinching the parent cell into two cells. This process does not occur in plant cells. Rather, in plant cells, a cell plate forms from cell wall material that collects in the middle of the cell. The cell plate grows outward until its membrane fuses with the parental cell wall, resulting in the formation of two daughter cells. The comparison of these two processes can be seen in the images below. Animal cytokinesis is seen in the image on the left, and plant cytokinesis is seen in the image on the right.

Click on image to enlarge. Click on image to enlarge.https://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/Lab06/L6_07baMitosis-L.jpghttps://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/Lab06/L6_08abAnimalCell-L.jpghttps://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/Lab06/L6_08bbPlantCell-L.jpg

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Meiosis

As discussed previously, cells involved in the process of sexual reproduction also must divide; however they do so through a process called meiosis. The steps of cellular division of meiosis resemble the steps of mitosis but there are two distinguishing characteristics of meiosis. The first difference between mitosis and meiosis relates to the number of cell divisions and resultant chromosome number found in cells. Sex cells undergo two cell divisions instead of the single division that occurs in mitosis. This results in haploid daughter cells that contain half the number of chromosomes as the diploid, parent cell. The process starts with a single diploid (2n) cell and ends with four haploid (n) cells. Remember that the process of mitosis results in diploid daughter cells each containing the same number of chromosomes as the parent cell.

The second distinction between mitosis and meiosis is that genetic material is exchanged between chromosomes in cells undergoing meiosis. This process where chromosomes exchange material is called crossing over. The process of crossing over, as seen in the image below, leads to an increase in genetic diversity.

Click on image to enlarge.

In sexual reproduction, the gamete (sperm, egg, or pollen, for example) contains only one copy of each chromosome pair (homolog). If both chromosomes originally had the same characteristics (genes) then all gametes produced would have that characteristic. If the original genes were different, then two distinct gametes could be produced. The characteristics expressed depend upon the interaction of the genes. If a characteristic is expressed and it is found on only one of the chromosomes of the pair, it is said to be dominant over the other characteristic on the other chromosome of the homologous pair. If the characteristic is expressed only in the absence of the dominant characteristic, it is said to be recessive; therefore it must appear on both chromosomes of the pair.

By knowing the composition of the possible gametes, the frequency of a characteristic in the offspring can be calculated. To predict the probability of traits being passed on to offspring, a Punnett square is employed. Punnett squares help to identify the both the phenotypes (an organism’s physical appearance) and genotypes (an organism’s genetic makeup) of offspring, based on the genotypes of the parents. To construct a Punnett square, possible gametes from one parent are written horizontally across the top of the Punnett square, and gametes from the second parent are written vertically along the side of the Punnett square. The example Punnett square below details a monohybrid cross of the character for plant color of the F1 generation with another F1 generation, resulting in the F2 generation. Note that purple is the dominant color and is identified with a P, while white is the recessive color and is identified with a p. The genotype for both hybrids from the F1 generation is Pp.https://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/Lab06/L6_18CrossingOver_5-L.jpghttps://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/Lab06/09_06LawOfSegregation_3-L.jpg

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Click on image to enlarge.

The result of the Punnett square for flower color indicate that in the F2 generation, the ratio of purple to white plants (the phenotypic ratio) is 3:1, and the ratio of varying genotypes (genotypic ratio) is 1 (PP) :2 (Pp) :1 (pp). These ratios aligned with the ratios Mendel observed in his experiments. These inheritance patterns were consistently observed for each character that Mendel studied and form the basis for the law of segregation that applies to organisms that reproduce sexually.

In this laboratory, the concepts of mitosis and gamete frequency will be investigated. In the first part of the lab, a visual model will be developed, detailing each stage of the cell cycle for a typical cell undergoing mitosis. This virtual exercise will be a drag and drop activity.

In the second step of the laboratory, microscope slides of an onion root tip and blastula cells are analyzed to count the number of cells observed in each stage of the cell cycle. Then, the percentage of time that cells spend in each stage will be calculated.

Cell Mitosis Examples

In the third part of the lab, images of corn ears will be examined to calculate the frequency of two corn kernel characteristics: color and texture. In performing this part of the lab, the frequency of the characteristic observed will be expressed as a ratio and then compared to the expected ratio, as determined by a Punnett square.

Procedures

PART I: Building models of the cell cycle stages

1. Review the stages of the cell cycle to review the major events that occur during each stage. Also, the student should reference the image below which shows some of the visual differences between the stages of mitosis.

Click on image to enlarge.

Click on image to enlarge.

2. Using the model cells located above, the pool of chromosomes, spindle fibers, and centrosomes, build a visual model of each stage of the cell cycle that occurs in mitosis. Drag the components into the cells below for each stage until all components are in their correct positions. Finally, provide each stage with the correct name from the pool of cell cycle stages.https://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/labs/lab06.shtml?encrypted-sectionid=Z0RiRVE3bkZMRnd4WmZJc2doQjNnZz09#https://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/media/labs/interactive/Lab06/CellMitosis_exampleCells_html/bio100_Lab6_CellMitosis.htmlhttps://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/Lab06/L6_aaMitosis-L.jpghttps://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/Lab06/L6_07baMitosis-L.jpg

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PART II: Identifying and counting cells

For this section of the lab, you will view a micrograph of an onion root tip that shows cells in the different stages of mitosis. Before beginning the steps below, view the following micrograph of an onion root tip to become familiar with the different stages of mitosis, as seen in a micrograph of a cell. Once the micrograph is opened, use the mouse to scroll over a cell. Once the cursor is placed over a cell that should be identified, click on the cell and then identify the stage of mitosis for the cell. Immediate feedback will be provided. Repeat this procedure for all of the cells that are identified on the micrograph. Completing this practice exercise will allow the student to become proficient in correctly identifying cells with their respective stage of mitosis.

1. Using the Virtual Microscope, view an image of an onion root tip and count the number of cells that are in each stage of the cell cycle. As a reminder, the cell cycle consists of the following stages: interphase, prophase, metaphase, anaphase, and telophase/cytokinesis. It may be helpful to record the data in a table similar to the one below to assist in compiling results.https://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/media/labs/interactive/Lab06/CellMitosis_exampleCells_html/bio100_Lab6_CellMitosis.htmljavascript:new_window(‘/content/shared_files/_multimedia/bio/virtmicro/index.html?data=bio156-Lab_06′,”,’height=555,width=797,left=50,top=50,scrollbars=no,toolbar=no,resizable=yes’)

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2. Repeat Step 1 three more times, each time selecting a different slide from the virtual microscope. Count the cells observed in each stage of the cell cycle for each slide and record the information.

3. After the counts have been completed for all four slides, total the number of cells in each stage and find the average. To find the average, add up the number of cells observed in each stage and divide this number by four. Using the table above as a reference, to calculate the average number of cells in interphase, add the numbers found in locations 1, 7, 13, and 19 and then divide this number by four. Enter that result into location 25 above. Repeat this process for each column (stage in the cell cycle).

4. Finally, calculate the percent of time that cells are actually in each stage of the cell cycle. To determine the percentage of time cells are in each stage, divide the average number of cells in each stage by the total average number of cells in each field of view. Using the table above as a reference, first determine the total average number of cells by adding across the row entitled Average Number of Cells/Slide. Add up locations 25, 26, 27, 28 and 29. Enter the total obtained into location 30 above. To calculate the percentage of time cells were in telophase, divide the number in location 29 by the number in location 30, then multiply this number by 100 to obtain the percentage. The equation for calculating this percent is shown below.

PART III: Calculating the frequency of corn kernel characteristics

In this part of the lab, frequencies of two corn kernel characteristics will be determined: kernel color and kernel texture. In observing the ears of corn, note that the kernels are either purple or yellow and that they are either smooth or wrinkled. With respect to color, purple is the dominant color, and yellow is the recessive color. With respect to texture, smooth is the dominant texture, and wrinkled is the recessive texture. Use the following designations for each trait: purple (P); yellow (p); smooth (S); wrinkled (s). Keep this information available as it will be needed later on in the lab.

1. Observe the image of a corn ear below. Notice that the ear of corn contains purple and yellow kernels. Study the image and then count three rows of kernels, tallying the number of purple and the number of yellow kernels. Record this information on a piece of paper to refer to later in this laboratory. Review the results and indicate the frequency (ratio) of purple to yellow kernels.

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Click on image to enlarge.

2. Observe this second image of a corn ear below. Notice that the ear of corn contains purple and yellow kernels. Study the image and then count three rows of kernels, tallying the number of purple and the number of yellow kernels. Record this information on a piece of paper. Review the results and indicate the frequency (ratio) of purple to yellow kernels.

Click on image to enlarge.

3. Observe this third image of a corn ear below. Notice that the ear of corn contains purple and yellow kernels. Additionally, notice that some of the corn kernels are smooth and some of the corn kernels are wrinkled. Study the image and then count three rows of kernels, tallying the number of kernels. For this exercise, there are four different kernels to count: purple and smooth, purple and wrinkled, yellow and smooth, or yellow and wrinkled. Record this information on a piece of paper. Review the results and indicate the frequency (ratio) of corn kernels.

Click on image to enlarge.

Assessing Your Learning

Compose answers to the questions below in Microsoft Word and save the file as a backup copy in the event that a technical problem is encountered while attempting to submit the assignment. Make sure to run a spell check. Copy the answer for the first question from Microsoft Word by simultaneously holding down the Ctrl and A keys to select the text, and then simultaneously holding down the Ctrl and C keys to copy it. Then, click the link on the Lab Preview Page to open up the online submit form for the laboratory. Paste the answer for the first question into the online dialog box by inserting the cursor in the box and simultaneously holding down the Ctrl and V keys. The answer should now appear in the box. Repeat this process for each question. Review all work to make sure that all questions have been completely answered and then click on the Submit button at the bottom of the page.

LAB 6

1. Why are spindle fibers important for mitosis? (5 points)

2. State the four bases that make up DNA. (4 points)

a.

b.

c.

d.https://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/labs/lab06.shtml?encrypted-sectionid=Z0RiRVE3bkZMRnd4WmZJc2doQjNnZz09#https://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/Lab06/Corn_A_800px.jpghttps://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/Lab06/Corn_B_800px.jpghttps://www.riolearn.org/content/bio/BIO156/BIO156_INTER_0000_v8/images/lab06/CornC_439px.jpg

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3. What are the two base pairs? (2 points)

a.

b.

4. Answer the following questions:

a. Define the term crossing over. (3 points)

b. Explain why crossing over is important in meiosis. (3 points)

5. What are the two main differences between mitosis and meiosis? (4 points)

a.

b.

6. Answer the following questions:

a. Explain the difference between mitosis and cytokinesis. (3 points)

b. When does mitosis occur during the cell cycle? (1 point)

c. When does cytokinesis occur during the cell cycle? (1 point)

7. Explain the differences that occur during cytokinesis of plant and animal cells. (5 points)

8. Refer to the images below, labeled A through E. Each image details a stage of the cell cycle for a cell undergoing mitosis. Place the images in correct order by placing the letters in the correct sequence, according to the stages of mitosis. (5 points)

a. Interphase

b. Prophase

c. Metaphase

d. Anaphase

e. Telophase/cytokinesis

9. Refer to the image below. What stage of mitosis is the cell below undergoing? (1 point)

10/11/13 9:54 PMBIO156 – Lab 6

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10. Refer to the images below. Place the cells identified with the letters A through E in correct order for a cell undergoing mitosis. (5 points)

a. Interphase

b. Prophase

c. Metaphase

d. Anaphase

e. Telophase/cytokinesis

11. Refer to the data on the corn kernel color frequency from Part III of the lab. (Remember there were four possible types for this part of the lab.)

a. What was the phenotypic frequency from Step 1? (2 points)

b. What was the phenotypic frequency from Step 2? (2 points)

10/11/13 9:54 PMBIO156 – Lab 6

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c. What was the phenotypic frequency from Step 3? (2 points)

12. Recall from the background information that purple corn kernels are dominant and yellow kernels are recessive. The second ear of corn was the result of crossing two heterozygous ears of male purple corn (Pp x Pp). This is represented by the Punnett square below. Complete the Punnett square by writing the correct letters that correspond to each number indicated in the table. (4 points)

P p

P 1 2

p 3 4

13. Once the Punnett square for Question 12 is complete, calculate the ratio of purple and yellow kernels (recall that if the dominant trait is present, it will be expressed).

a. What is the ratio of purple to yellow kernels based on the Punnett square? (5 points)

b. How did this compare to the ratio obtained from counting the corn kernels for ear number two in part III of the lab? (5 points)

14. Recall from the background information that purple kernels are dominant and yellow kernels are recessive. Also recall that smooth kernels are dominant and wrinkled kernels are recessive. The third corn ear was the result of crossing a male ear of corn with the following gametes, PpSs, with a female ear of corn with the same gametes, PpSs. This is represented by the Punnett square below. Complete the Punnett square by writing the correct letters that correspond to each number indicated in the table (for example, PPSS or ppss). (8 points)

PS Ps pS ps

PS 1 2 3 4

Ps 5 6 7 8

pS 9 10 11 12

ps 13 14 15 16

15. Once the Punnett square for Question 14 is complete, calculate the ratio of corn kernel varieties (recall that if the dominant trait is present, it will be expressed).

a. What is the ratio of all kernel varieties based on the Punnett square? (5 points)

b. How does this compare to the ratio obtained from counting the corn kernels? (5 points)

16. (Application) How might the information gained from this lab pertaining to mitosis and meiosis be useful to a student employed in a healthcare related profession? (20 points)

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10/11/13 9:54 PMBIO156 – Lab 6

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zn(io4)2

Question 1

Which category of the periodic table describes the element K?

Answer

metal
nonmetal
metaloid

Question 2  

Which category of the periodic table describes the element hydrogen?

Answer

metal
nonmetal
metaloid

Question 3  

37Cl- has protons, neutrons, and electrons.

Question 4 How many electrons are in carbon-12 with a -1 charge?

Answer

Question 5

54Mn2+ has protons, neutrons, and electrons.

Question 6  

Silver-107 with a +1 charge would have protons, neutrons, and electrons.

Question 7  

33S2- has protons, neutrons, and electrons.

Question 8  

A species with an atomic number of 33, an atomic mass of 75, and a total of 36 electrons would be which of the following?

Answer

42As3+
42As3-
75As3-
75As3+

Question 9

How many electrons are in 13C+?

Answer

Question 10

How many protons are there in phosphorus-31?

Answer

Question 11   Which of the following is the correct symbol for the element:  gold Answer

Go
G
Au
Ag

Question 12  

Give the name of the element that has the symbol: V

Answer

Question 13   Which of the following is the correct symbol for the element: silver

Answer

Si
S
Sr
Ag

Question 14   Give the name of the element that has the symbol:  P Answer

Question 15  

Give the name (not the atomic symbol) of the first element in the fourth period of the periodic table. Answer Question 16   Give the name of the element that has the symbol:  Co Answer

Question 17

Which of the following is the correct symbol for the element: cesium

Answer

Ce
C
Cm
Cs

Question 18

 Give the name of the element that has the symbol:  Tl

Answer

Question 19

Indicate all of the following statements that are true.

Answer

The proton and electron have the same mass.
The neutron has no charge.
The proton and electron have charges of the same magnitude but opposite sign.
The neutron and the electron have approximately the same mass.

Question 20

Which of the subatomic particles has the smallest mass?

Answer

Proton
Neutron
Electron

Question 1

How many total atoms are in the molecule: (NH4)2SO4

Answer

Question 2

How many total atoms are in the molecule: FeCl3

Answer

Question 3

Name the following compound:  H2SO3

Answer

Question 4  

Name the following compound:  ZnO

Answer

Question 5  

Name the following compound:  TiO2

Answer

Question 6

Name the following compound:  Zn(IO4)2

Answer

Question 7

Name the following compound: PbCrO4

Answer

Question 8

Name the following compound: P2O5

Answer

Question 9

Name the following compound:  CdBr2

Answer

Question 10

Name the following compound:  CaSO4

Answer

Question 11

Name the following compound: CaI2

Answer

Question 12

Name the following compound: Fe(OH)3

Answer

Question 13 Which of the following is the correct formula for rubidium hydrogen phosphate?

Answer

RbHPO4
RbHPO3 
Rb2HPO4
Rb2HPO3
Rb(HPO4)2
Rb(HPO3)2
Rb3(HPO4)
Rb3(HPO3)

Question 14

Which of the following is the correct formula for calcium chloride?

Answer

CaCl
CaCl2
Ca2Cl
Ca2Cl2
CaClO2
Ca(ClO2)2
CaClO3
Ca(ClO3)2

Question 15

Which of the following is the correct formula for beryllium carbonate?

Answer

BeCO3
Be(CO3)2
Be2(CO3)
Be2(CO3)2
BeC
Be2C
Be4C2
Be2C4

Question 16 

Which of the following is the correct formula for iron(II) phosphite?

Answer

FePO4
FePO3
Fe2PO4
Fe2PO3
Fe3(PO4)2
Fe3(PO3)2
Fe2(PO4)3
Fe2(PO3)3

Question 17

Which of the following is the correct formula for nickel(II) perbromate?

Answer

NiBr2
Ni2Br2
NiBrO
Ni(BrO)2
NiBrO2
Ni(BrO2)2
Ni(BrO3)2
Ni(BrO4)2

Question 18 Which of the following is the correct formula for sodium silicate? Answer

NaSi
Na2Si
Na3Si
Na4Si
NaSiO3
Na2SiO3
Na3SiO3
Na4SiO3

Question 19

Which of the following is the correct formula for scandium(III) dichromate?

Answer

Sc3Cr2O7
Sc(Cr2O7)3
Sc2(Cr2O7)3
Sc3(Cr2O7)2
Sc3(CrO4)2
Sc2(CrO4)3
Sc3Cr2O4
Sc2Cr2O4

Question 20

Which of the following is the correct formula for sodium oxide?

Answer

NaO
NaO2
Na2O
Na2O2
Na3O
NaO3
Na2O3
Na3O2

Question 21

Which of the following is the correct formula for zinc hydrogen carbonate?

Answer

ZnHCO3
Zn(HCO3)2
Zn2(HCO3)
Zn2(HCO3)2
ZnH(CO3)2
ZnH2(CO3)2
(ZnH)2(CO3)3
(ZnH)3(CO3)2

17

20

18

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betty friedan’s the feminine mystique quizlet

G I V E M E L I B E R T Y ! A N A M E R I C A N H I S T O R Y  B r i e f F o u r t h E d i t i o n G I V E M E L I B E R T Y ! A N A M E R I C A N H I S T O R Y  B r i e f F o u r t h E d i t i o n E R I C F O N E R B W . W . N O R T O N & C O M P A N Y N E W Y O R K . L O N D O N For my mother, Liza Foner (1909–2005), an accomplished artist who lived through most of the twentieth century and into the twenty-first W. W. Norton & Company has been independent since its founding in 1923, when William Warder Norton and Mary D. Herter Norton first published lectures delivered at the People’s Institute, the adult education division of New York City’s Cooper Union. The firm soon expanded its program beyond the Institute, publishing books by celebrated academics from America and abroad. By mid-century, the two major pillars of Norton’s publishing program— trade books and college texts—were firmly established. In the 1950s, the Norton family transferred control of the company to its employees, and today—with a staff of 400 and a comparable number of trade, college, and professional titles published each year— W. W. Norton & Company stands as the largest and oldest publishing house owned wholly by its employees. Copyright © 2014, 2012 by Eric Foner All rights reserved Printed in the United States of America Fourth Edition Editor: Steve Forman Associate Editor: Justin Cahill Editorial Assistant: Penelope Lin Managing Editor, College: Marian Johnson Managing Editor, College Digital Media: Kim Yi Project Editor: Diane Cipollone Copy Editor: Elizabeth Dubrulle Marketing Manager: Sarah England Media Editors: Steve Hoge, Tacy Quinn Assistant Editor, Media: Stefani Wallace Production Manager: Sean Mintus Art Director: Rubina Yeh Designer: Chin-Yee Lai Photo Editor: Stephanie Romeo Photo Research: Donna Ranieri Permissions Manager: Megan Jackson Permissions Clearing: Bethany Salminen Composition and Layout: Jouve Manufacturing: Transcontinental Since this page cannot accommodate all of the copyright notices, the Credits pages at the end of the book constitute an extension of the copyright page. Library of Congress Cataloging-in-Publication Data has been applied for. This edition: ISBN 978-0-393-92034-5 (pbk.) W. W. Norton & Company, Inc., 500 Fifth Avenue, New York, NY 10110-0017 wwnorton.com W. W. Norton & Company Ltd., Castle House, 75/76 Wells Street, London W1T 3QT 1 2 3 4 5 6 7 8 9 0 A B O U T T H E A U T H O R  E R I C F O N E R is DeWitt Clinton Professor of History at Columbia University, where he earned his B.A. and Ph.D. In his teaching and scholarship, he focuses on the Civil War and Reconstruction, slavery, and nineteenth-century America. Professor Foner’s publi- cations include Free Soil, Free Labor, Free Men: The Ideology of the Republican Party before the Civil War; Tom Paine and Revolutionary America; Nothing but Freedom: Emancipation and Its Legacy; Reconstruction: America’s Unfinished Revolution, 1863–1877; The Story of American Free- dom; and Forever Free: The Story of Emancipation and Reconstruction. His history of Recon- struction won the Los Angeles Times Book Award for History, the Bancroft Prize, and the Parkman Prize. He has served as president of the Organization of American Historians and the American Historical Association. In 2006 he received the Presidential Award for Outstanding Teaching from Columbia University. His most recent book is The Fiery Trial: Abraham Lincoln and American Slavery, winner of the Lincoln Prize, the Bancroft Prize, and the Pulitzer Prize.  C O N T E N T S  A b o u t t h e A u t h o r . . . v L i s t o f M a p s , T a b l e s , a n d F i g u r e s . . . x v i i i P r e f a c e . . . x x 1 5 . “ W H A T I S F R E E D O M ? ” : R E C O N S T R U C T I O N , 1 8 6 5 – 1 8 7 7 . . . 4 4 1 T H E M E A N I N G O F F R E E D O M . . . 443 Families in Freedom … 443  Church and School … 444  Political Freedom … 444  Land, Labor, and Freedom … 445  Masters without Slaves … 445  The Free Labor Vision … 447  The Freedmen’s Bureau … 447  The Failure of Land Reform … 448  The White Farmer … 449 Voices of Freedom: From Petition of Committee in Behalf of the Freedmen to Andrew Johnson (1865), and From A Sharecropping Contract (1866) … 450 Aftermath of Slavery … 453 T H E M A K I N G O F R A D I C A L R E C O N S T R U C T I O N . . . 454 Andrew Johnson … 454  The Failure of Presidential Reconstruction … 454  The Black Codes … 455  The Radical Republicans … 456  The Origins of Civil Rights … 456  The Fourteenth Amendment … 457  The Reconstruction Act … 458  Impeachment and the Election of Grant … 458  The Fifteenth Amendment … 460  The “Great Constitutional Revolution” … 461  The Rights of Women … 461 R A D I C A L R E C O N S T R U C T I O N I N T H E S O U T H . . . 462 “The Tocsin of Freedom” … 462  The Black Officeholder … 464  Carpetbaggers and Scalawags … 464  Southern Republicans in Power … 465  The Quest for Prosperity … 465 T H E O V E R T H R O W O F R E C O N S T R U C T I O N . . . 466 Reconstruction’s Opponents … 466  “A Reign of Terror” … 467  The Liberal Republicans … 469  The North’s Retreat … 470  The Triumph of the Redeemers … 471  The Disputed Election and Bargain of 1877 … 472  The End of Reconstruction … 473 R E V I E W . . . 4 7 4 1 6 . A M E R I C A ’ S G I L D E D A G E , 1 8 7 0 – 1 8 9 0 . . . 4 7 5 T H E S E C O N D I N D U S T R I A L R E V O L U T I O N . . . 476 The Industrial Economy … 477  Railroads and the National Market … 478  The Spirit of Innovation … 479  Competition and Consolidation … 480  The Rise of Andrew Carnegie … 481  The C o n t e n t s v i i Triumph of John D. Rockefeller … 481  Workers’ Freedom in an Industrial Age … 482 T H E T R A N S F O R M A T I O N O F T H E W E S T . . . 483 A Diverse Region … 484  Farming in the Trans-Mississippi West … 485  The Cowboy and the Corporate West … 486  Conflict on the Mormon Frontier … 487  The Subjugation of the Plains Indians … 488  “Let Me Be a Free Man” … 489  Remaking Indian Life … 489  The Dawes Act and Wounded Knee … 490  Settler Societies and Global Wests … 491 Voices of Freedom: From Andrew Carnegie, “Wealth” (1889), and From Ira Steward, “A Second Declaration of Independence” (1879) … 492 P O L I T I C S I N A G I L D E D A G E . . . 494 The Corruption of Politics … 494  The Politics of Dead Center … 495  Government and the Economy … 496  Reform Legislation … 497  Political Conflict in the States … 497 F R E E D O M I N T H E G I L D E D A G E . . . 498 The Social Problem … 498  Social Darwinism in America … 499  Liberty of Contract and the Courts … 500 L A B O R A N D T H E R E P U B L I C . . . 501 “The Overwhelming Labor Question” … 501  The Knights of Labor and the “Conditions Essential to Liberty” … 502  Middle-Class Reformers … 502  Protestants and Moral Reform … 504  A Social Gospel … 504  The Haymarket Affair … 505  Labor and Politics … 506 R E V I E W . . . 5 0 7 1 7 . F R E E D O M ’ S B O U N D A R I E S , A T H O M E A N D A B R O A D , 1 8 9 0 – 1 9 0 0 . . . 5 0 8 T H E P O P U L I S T C H A L L E N G E . . . 510 The Farmers’ Revolt … 510  The People’s Party … 511  The Populist Platform … 512  The Populist Coalition … 513  The Government and Labor … 513  Populism and Labor … 514  Bryan and Free Silver … 515  The Campaign of 1896 … 516 T H E S E G R E G A T E D S O U T H . . . 517 The Redeemers in Power … 517  The Failure of the New South Dream … 517  Black Life in the South … 518  The Kansas Exodus … 518  The Decline of Black Politics … 519  The Elimination of Black Voting … 520  The Law of Segregation … 521  The Rise of Lynching … 522  Politics, Religion, and Memory … 523 R E D R A W I N G T H E B O U N D A R I E S . . . 524 The New Immigration and the New Nativism … 524  Chinese Exclusion and Chinese Rights … 525  The Emergence of v i i i Contents Booker T. Washington … 526  The Rise of the AFL … 527  The Women’s Era … 528 B E C O M I N G A W O R L D P O W E R . . . 529 The New Imperialism … 529  American Expansionism … 529  The Lure of Empire … 530  The “Splendid Little War” … 531  Roosevelt at San Juan Hill … 532  An American Empire … 533  The Philippine War … 535 Voices of Freedom: From Josiah Strong, Our Country (1885), and From “Aguinaldo’s Case against the United States” (1899) … 536 Citizens or Subjects? … 538  Drawing the Global Color Line … 539  “Republic or Empire?” … 539 R E V I E W . . . 5 4 2 1 8 . T H E P R O G R E S S I V E E R A , 1 9 0 0 – 1 9 1 6 . . . 5 4 3 A N U R B A N A G E A N D A C O N S U M E R S O C I E T Y . . . 545 Farms and Cities … 545  The Muckrakers … 546  Immigration as a Global Process … 546  The Immigrant Quest for Freedom … 548  Consumer Freedom … 548  The Working Woman … 549  The Rise of Fordism … 550  The Promise of Abundance … 550 V A R I E T I E S O F P R O G R E S S I V I S M . . . 551 Industrial Freedom … 552  The Socialist Presence and Eugene Debs … 552 Voices of Freedom: From Charlotte Perkins Gilman, Women and Economics (1898), and From John Mitchell, “A Workingman’s Conception of Industrial Liberty” (1910) … 554 AFL and IWW … 556  The New Immigrants on Strike … 556  Labor and Civil Liberties … 557  The New Feminism … 558  The Birth- Control Movement … 558  Native American Progressivism … 559 T H E P O L I T I C S O F P R O G R E S S I V I S M . . . 559 Effective Freedom … 559  State and Local Reforms … 560  Progressive Democracy … 561  Jane Addams and Hull House … 562  The Campaign for Woman Suffrage … 563  Maternalist Reform … 564 T H E P R O G R E S S I V E P R E S I D E N T S . . . 566 Theodore Roosevelt … 566  John Muir and the Spirituality of Nature … 567  The Conservation Movement … 567  Taft in Office … 568  The Election of 1912 … 569  New Freedom and New Nationalism … 569  Wilson’s First Term … 570  The Expanding Role of Government … 571 R E V I E W . . . 5 7 3 C o n t e n t s i x 1 9 . S A F E F O R D E M O C R A C Y : T H E U N I T E D S T A T E S A N D W O R L D W A R I , 1 9 1 6 – 1 9 2 0 . . . 5 7 4 A N E R A O F I N T E R V E N T I O N . . . 576 “I Took the Canal Zone” … 576  The Roosevelt Corollary … 578  Moral Imperialism … 579  Wilson and Mexico … 579 A M E R I C A A N D T H E G R E A T W A R . . . 580 Neutrality and Preparedness … 581  The Road to War … 582  The Fourteen Points … 582 T H E W A R A T H O M E . . . 584 The Progressives’ War … 584  The Wartime State … 584  The Propaganda War … 585  The Coming of Woman Suffrage … 586  Prohibition … 587  Liberty in Wartime … 587 Voices of Freedom: From Eugene V. Debs, Speech to the Jury before Sentencing under the Espionage Act (1918), and From W. E. B. Du Bois, “Returning Soldiers,” The Crisis (1919) … 588 The Espionage Act … 590  Coercive Patriotism … 590 W H O I S A N A M E R I C A N ? . . . 591 The “Race Problem” … 591  The Anti-German Crusade … 592  Toward Immigration Restriction … 593  Groups Apart: Mexicans and Asian-Americans … 593  The Color Line … 594  Roosevelt, Wilson, and Race … 594  W. E. B. Du Bois and the Revival of Black Protest … 595  Closing Ranks … 596  The Great Migration … 596  Racial Violence, North and South … 597  The Rise of Garveyism … 598 1 9 1 9 . . . 599 A Worldwide Upsurge … 599  Upheaval in America … 599  The Red Scare … 600  Wilson at Versailles … 601  The Wilsonian Moment … 602  The Seeds of Wars to Come … 604  The Treaty Debate … 605 R E V I E W . . . 6 0 7 2 0 . F R O M B U S I N E S S C U L T U R E T O G R E A T D E P R E S S I O N : T H E T W E N T I E S , 1 9 2 0 – 1 9 3 2 . . . 6 0 8 T H E B U S I N E S S O F A M E R I C A . . . 610 A Decade of Prosperity … 610  A New Society … 611  The Limits of Prosperity … 612  The Farmers’ Plight … 612  The Image of Business … 613  The Decline of Labor … 613  The Equal Rights Amendment … 615  Women’s Freedom … 615 B U S I N E S S A N D G O V E R N M E N T . . . 616 The Republican Era … 617  Corruption in Government … 617  The Election of 1924 … 618  Economic Diplomacy … 618 T H E B I R T H O F C I V I L L I B E R T I E S . . . 619 A “Clear and Present Danger” … 620  The Court and Civil Liberties … 621 x Contents T H E C U L T U R E W A R S . . . 621 The Fundamentalist Revolt … 621  The Scopes Trial … 622  The Second Klan … 623  Closing the Golden Door … 624  Race and the Law … 625  Promoting Tolerance … 626  The Emergence of Harlem … 627 Voices of Freedom: From André Siegfried, “The Gulf Between,” Atlantic Monthly (March 1928), and From Majority Opinion, Justice James C. McReynolds, in Meyer v. Nebraska (1923) … 628 The Harlem Renaissance … 630 T H E G R E A T D E P R E S S I O N . . . 631 The Election of 1928 … 631  The Coming of the Depression … 632  Americans and the Depression … 633  Resignation and Protest … 635  Hoover’s Response … 636  The Worsening Economic Outlook … 636  Freedom in the Modern World … 637 R E V I E W . . . 6 3 8 2 1 . T H E N E W D E A L , 1 9 3 2 – 1 9 4 0 . . . 6 3 9 T H E F I R S T N E W D E A L . . . 641 FDR and the Election of 1932 … 641  The Coming of the New Deal … 642  The Banking Crisis … 642  The NRA … 643  Government Jobs … 644  Public-Works Projects … 645  The New Deal and Agriculture … 646  The New Deal and Housing … 647  The Court and the New Deal … 648 T H E G R A S S R O O T S R E V O L T . . . 648 Labor’s Great Upheaval … 648  The Rise of the CIO … 649  Labor and Politics … 650  Voices of Protest … 651  Religion on the Radio … 651 T H E S E C O N D N E W D E A L . . . 652 The WPA and the Wagner Act … 653  The American Welfare State: Social Security … 654 A R E C K O N I N G W I T H L I B E R T Y . . . 655 The Election of 1936 … 655 Voices of Freedom: From Franklin D. Roosevelt, “Fireside Chat” (1934), and From John Steinbeck, The Harvest Gypsies: On the Road to the Grapes of Wrath (1938) … 656 The Court Fight … 658  The End of the Second New Deal … 659 T H E L I M I T S O F C H A N G E . . . 660 The New Deal and American Women … 660  The Southern Veto … 661  The Stigma of Welfare … 661  The Indian New Deal … 662  The New Deal and Mexican-Americans … 662  Last Hired, First Fired … 663  Federal Discrimination … 664 A N E W C O N C E P T I O N O F A M E R I C A . . . 665 The Heyday of American Communism … 665  Redefining the People … 666  Challenging the Color Line … 667  Labor and Civil C o n t e n t s x i Liberties … 667  The End of the New Deal … 668  The New Deal in American History … 669 R E V I E W . . . 6 7 1 2 2 . F I G H T I N G F O R T H E F O U R F R E E D O M S : W O R L D W A R I I , 1 9 4 1 – 1 9 4 5 . . . 6 7 2 F I G H T I N G W O R L D W A R I I . . . 674 Good Neighbors … 674  The Road to War … 675  Isolationism … 675  War in Europe … 676  Toward Intervention … 677  Pearl Harbor … 677  The War in the Pacific … 678  The War in Europe … 679 T H E H O M E F R O N T . . . 682 Mobilizing for War … 682  Business and the War … 683  Labor in Wartime … 684  Fighting for the Four Freedoms … 684  The Fifth Freedom … 685  Women at War … 686 V I S I O N S O F P O S T W A R F R E E D O M . . . 687 Toward an American Century … 687  “The Way of Life of Free Men” … 688  The Road to Serfdom … 689 T H E A M E R I C A N D I L E M M A . . . 689 Patriotic Assimilation … 690  The Bracero Program … 690  Indians during the War … 691  Asian-Americans in Wartime … 691  Japanese- American Internment … 692  Blacks and the War … 694  Blacks and Military Service … 695  Birth of the Civil Rights Movement … 695  The Double-V … 696  The War and Race … 696  An American Dilemma … 697 Voices of Freedom: From Henry R. Luce, The American Century (1941), and From Charles H. Wesley, “The Negro Has Always Wanted the Four Freedoms,” in What the Negro Wants (1944) … 698 Black Internationalism … 700 T H E E N D O F T H E W A R . . . 700 “The Most Terrible Weapon” … 701  The Dawn of the Atomic Age … 701  The Nature of the War … 702  Planning the Postwar World … 703  Yalta and Bretton Woods … 703  The United Nations … 704  Peace, but not Harmony … 704 R E V I E W . . . 7 0 6 2 3 . T H E U N I T E D S T A T E S A N D T H E C O L D W A R , 1 9 4 5 – 1 9 5 3 . . . 7 0 7 O R I G I N S O F T H E C O L D W A R . . . 709 The Two Powers … 709  The Roots of Containment … 709  The Truman Doctrine … 710  The Marshall Plan … 711 x i i Contents  The Reconstruction of Japan … 712  The Berlin Blockade and NATO … 713  The Growing Communist Challenge … 713  The Korean War … 715  Cold War Critics … 717  Imperialism and Decolonization … 717 Voices of Freedom: From Will Herberg, Protestant, Catholic, Jew (1955), and From Henry Steele Commager, “Who Is Loyal to America?” in Harper’s (September 1947) … 718 T H E C O L D W A R A N D T H E I D E A O F F R E E D O M . . . 720 Freedom and Totalitarianism … 720  The Rise of Human Rights … 721  Ambiguities of Human Rights … 722 T H E T R U M A N P R E S I D E N C Y . . . 722 The Fair Deal … 722  The Postwar Strike Wave … 723  The Republican Resurgence … 723  Postwar Civil Rights … 724  To Secure These Rights … 725  The Dixiecrat and Wallace Revolts … 725 T H E A N T I C O M M U N I S T C R U S A D E . . . 727 Loyalty and Disloyalty … 728  The Spy Trials … 729  McCarthy and McCarthyism … 730  An Atmosphere of Fear … 731  The Uses of Anticommunism … 731  Anticommunist Politics … 732  Cold War Civil Rights … 733 R E V I E W . . . 7 3 5 2 4 . A N A F F L U E N T S O C I E T Y , 1 9 5 3 – 1 9 6 0 . . . 7 3 6 T H E G O L D E N A G E . . . 738 A Changing Economy … 738  A Suburban Nation … 739  The Growth of the West … 740  The TV World … 741  Women at Work and at Home … 741  A Segregated Landscape … 742  The Divided Society … 743  Religion and Anticommunism … 743  Selling Free Enterprise … 744  The Libertarian Conservatives and the New Conservatives … 744 T H E E I S E N H O W E R E R A . . . 745 Ike and Nixon … 745  The 1952 Campaign … 746  Modern Republicanism … 747  The Social Contract … 748  Massive Retaliation … 749  Ike and the Russians … 749  The Emergence of the Third World … 750  Origins of the Vietnam War … 751  Mass Society and Its Critics … 752  Rebels without a Cause … 753 T H E F R E E D O M M O V E M E N T . . . 754 Origins of the Movement … 755  The Legal Assault on Segregation … 755  The Brown Case … 757  The Montgomery Bus Boycott … 758  The Daybreak of Freedom … 758  The Leadership of King … 759  Massive Resistance … 760  Eisenhower and Civil Rights … 760 C o n t e n t s x i i i Voices of Freedom: From Richard Right, “I Choose Exile” (1950), and From The Southern Manifesto (1956) … 762 T H E E L E C T I O N O F 1 9 6 0 . . . 764 Kennedy and Nixon … 764  The End of the 1950s … 765 R E V I E W . . . 7 6 7 2 5 . T H E S I X T I E S , 1 9 6 0 – 1 9 6 8 . . . 7 6 8 T H E C I V I L R I G H T S R E V O L U T I O N . . . 770 The Rising Tide of Protest … 770  Birmingham … 771  The March on Washington … 772 T H E K E N N E D Y Y E A R S . . . 773 Kennedy and the World … 773  The Missile Crisis … 774  Kennedy and Civil Rights … 775 L Y N D O N J O H N S O N ’ S P R E S I D E N C Y . . . 776 The Civil Rights Act of 1964 … 776  Freedom Summer … 776  The 1964 Election … 777  The Conservative Sixties … 778  The Voting Rights Act … 780  Immigration Reform … 780  The Great Society … 781  The War on Poverty … 781  Freedom and Equality … 782 T H E C H A N G I N G B L A C K M O V E M E N T . . . 782 The Ghetto Uprisings … 783  Malcolm X … 784  The Rise of Black Power … 784 V I E T N A M A N D T H E N E W L E F T . . . 785 Old and New Lefts … 785  The Fading Consensus … 786  America and Vietnam … 787 Voices of Freedom: From Young Americans for Freedom, The Sharon Statement (September 1960), and From Tom Hayden and Others, The Port Huron Statement (June 1962) … 788 Lyndon Johnson’s War … 790  The Antiwar Movement … 792  The Counterculture … 793  Personal Liberation and the Free Individual … 793  Faith and the Counterculture … 794 T H E N E W M O V E M E N T S A N D T H E R I G H T S R E V O L U T I O N . . . 7 9 5 The Feminine Mystique … 795  Women’s Liberation … 796  Personal Freedom … 796  Gay Liberation … 797  Latino Activism … 797  Red Power … 798  Silent Spring … 798  The Rights Revolution … 799  The Right to Privacy … 801 1 9 6 8 . . . 802 A Year of Turmoil … 802  The Global 1968 … 803  Nixon’s Comeback … 804  The Legacy of the Sixties … 804 R E V I E W . . . 8 0 5 x i v Contents 2 6 . T H E T R I U M P H O F C O N S E R V A T I S M , 1 9 6 9 – 1 9 8 8 . . . 8 0 6 P R E S I D E N T N I X O N . . . 807 Nixon’s Domestic Policies … 808  Nixon and Welfare … 808  Nixon and Race … 809  The Burger Court … 809  The Continuing Sexual Revolution … 810  Nixon and Détente … 811 V I E T N A M A N D W A T E R G A T E . . . 813 Nixon and Vietnam … 813  The End of the Vietnam War … 814  Watergate … 815  Nixon’s Fall … 815 T H E E N D O F T H E G O L D E N A G E . . . 816 The Decline of Manufacturing … 816  Stagflation … 818  The Beleaguered Social Compact … 818  Ford as President … 819  The Carter Administration … 820  Carter and the Economic Crisis … 820  The Emergence of Human Rights Politics … 821  The Iran Crisis and Afghanistan … 822 T H E R I S I N G T I D E O F C O N S E R V A T I S M . . . 823 Voices of Freedom: From Redstockings Manifesto (1969), and From Jerry Falwell, Listen, America! (1980) … 824 The Religious Right … 826  The Battle over the Equal Rights Amendment … 827  The Abortion Controversy … 828  The Tax Revolt … 829  The Election of 1980 … 829 T H E R E A G A N R E V O L U T I O N . . . 830 Reagan and American Freedom … 830  Reaganomics … 831  Reagan and Labor … 831  The Problem of Inequality … 832  The Second Gilded Age … 833  Conservatives and Reagan … 834  Reagan and the Cold War … 834  The Iran-Contra Affair … 836  Reagan and Gorbachev … 836  Reagan’s Legacy … 837  The Election of 1988 … 837 R E V I E W . . . 8 3 9 2 7 . G L O B A L I Z A T I O N A N D I T S D I S C O N T E N T S , 1 9 8 9 – 2 0 0 0 . . . 8 4 0 T H E P O S T – C O L D W A R W O R L D . . . 842 The Crisis of Communism … 842  A New World Order? … 844  The Gulf War … 845  Visions of America’s Role … 845  The Election of Clinton … 845  Clinton in Office … 846  The “Freedom Revolution” … 847 Voices of Freedom: From Bill Clinton, Speech on Signing of NAFTA (1993), and From Global Exchange, Seattle, Declaration for Global Democracy (December 1999) … 848 Clinton’s Political Strategy … 850  Clinton and World Affairs … 851  Human Rights … 852 C o n t e n t s x v A N E W E C O N O M Y ? . . . 853 The Computer Revolution … 853  The Stock Market Boom and Bust … 854  The Enron Syndrome … 855  Fruits of Deregulation … 855  Rising Inequality … 856 C U L T U R E W A R S . . . 857 The Newest Immigrants … 858  The New Diversity … 859  African- Americans in the 1990s … 861  The Spread of Imprisonment … 862  The Continuing Rights Revolution … 863  Native Americans … 864  Multiculturalism … 865  “Family Values” in Retreat … 866  The Antigovernment Extreme … 866 I M P E A C H M E N T A N D T H E E L E C T I O N O F 2 0 0 0 . . . 867 The Impeachment of Clinton … 868  The Disputed Election … 868  A Challenged Democracy … 869 F R E E D O M A N D T H E N E W C E N T U R Y . . . 870 Exceptional America … 871 R E V I E W . . . 8 7 3 2 8 . A N E W C E N T U R Y A N D N E W C R I S E S . . . 8 7 4 T H E W A R O N T E R R O R I S M . . . 876 Bush before September 11 … 876  “They Hate Freedom” … 877  The Bush Doctrine … 877  The “Axis of Evil” … 878 A N A M E R I C A N E M P I R E ? . . . 878 Confronting Iraq … 879  The Iraq War … 880  The World and the War … 881 T H E A F T E R M A T H O F S E P T E M B E R 1 1 A T H O M E . . . 883 Security and Liberty … 883  The Power of the President … 883  The Torture Controversy … 884  The Economy under Bush … 885 T H E W I N D S O F C H A N G E . . . 885 The 2004 Election … 885  Bush’s Second Term … 886  Hurricane Katrina … 886  The Immigration Debate … 887  Islam, America, and the “Clash of Civilizations” … 888  The Constitution and Liberty … 889  The Court and the President … 890  The Midterm Elections of 2006 … 890  The Housing Bubble … 891  The Great Recession … 892  “A Conspiracy against the Public” … 893  Bush and the Crisis … 894 T H E R I S E O F O B A M A . . . 895 The 2008 Campaign … 896  The Age of Obama? … 897  Obama’s First Inauguration … 897 Voices of Freedom: From The National Security Strategy of the United States (September 2002), and From President Barack Obama, Speech on the Middle East (2011) … 898 Obama in Office … 900 x v i Contents O B A M A ’ S F I R S T T E R M . . . 902 The Continuing Economic Crisis … 902  Obama and the World … 902  The Republican Revival … 904  The Occupy Movement … 905  The 2012 Campaign … 905 L E A R N I N G F R O M H I S T O R Y . . . 907 R E V I E W . . . 9 0 9 A P P E N D I X D O C U M E N T S The Declaration of Independence (1776) … A-2 The Constitution of The United States (1787) … A-5 From George Washington’s Farewell Address (1796) … A-17 The Seneca Falls Declaration of Sentiments And Resolutions (1848) … A-22 From Frederick Douglass’s “What, To the Slave, Is The Fourth Of July?” Speech (1852) … A-25 The Gettysburg Address (1863) … A-29 Abraham Lincoln’s Second Inaugural Address (1865) … A-30 The Populist Platform of 1892 … A-31 Franklin D. Roosevelt’s First Inaugural Address (1933) … A-34 From The Program For The March On Washington For Jobs And Freedom (1963) … A-37 Ronald Reagan’s First Inaugural Address (1981) … A-38 Barack Obama’s First Inaugural Address (2009) … A-42 T A B L E S A N D F I G U R E S Presidential Elections … A-46 Admission of States … A-54 Population of the United States … A-55 Historical Statistics of The United States: Labor Force—Selected Characteristics Expressed As A Percentage of The Labor Force, 1800–2010 … A-56 Immigration, By Origin … A-56 Unemployment Rate, 1890–2013 … A-57 Union Membership As A Percentage Of Nonagricultural Employment, 1880–2012 … A-57 Voter Participation in Presidential Elections 1824–2012 … A-57 Birthrate, 1820–2011 … A-57 S U G G E S T E D R E A D I N G S … A – 5 9 G L O S S A R Y … A – 6 9 C R E D I T S … A – 9 7 I N D E X … A – 9 9 C o n t e n t s x v i i M A P S Japanese-American Internment, 1942–1945 … 693 C H A P T E R 1 5 C H A P T E R 2 3 The Barrow Plantation … 446 Sharecropping in the South, 1880 … 452 Cold War Europe, 1956 … 714 The Presidential Election of 1868 … 460 The Korean War, 1950–1953 … 716 Reconstruction in the South, 1867–1877 … 471 The Presidential Election of 1948 … 727 The Presidential Election of 1876 … 472 C H A P T E R 2 4 C H A P T E R 1 6 The Interstate Highway System … 740 The Railroad Network, 1880 … 479 The Presidential Election of 1952 … 747 Indian Reservations, ca. 1890 … 491 The Presidential Election of 1960 … 765 Political Stalemate, 1876–1892 … 496 C H A P T E R 2 5 C H A P T E R 1 7 The Presidential Election of 1964 … 778 Populist Strength, 1892 … 512 The Vietnam War, 1964–1975 … 791 The Presidential Election of 1896 … 516 The Spanish-American War: The Pacific … 532 C H A P T E R 2 6 The Spanish-American War: The Caribbean … 532 The Presidential Election of 1980 … 830 American Empire, 1898 … 534 The United States in the Caribbean and Central C H A P T E R 1 8 America, 1954–2004 … 835 Socialist Towns and Cities, 1900–1920 … 553 C H A P T E R 2 7 The Presidential Election of 1912 … 571 Eastern Europe after the Cold War … 844 C H A P T E R 1 9 The Presidential Election of 2000 … 868 The United States in the Caribbean, 1898–1941 … 577 C H A P T E R 2 8 World War I: The Western Front … 583 U.S. Presence in the Middle East, Europe in 1914 … 602 1947–2012 … 882 Europe in 1919 … 603 The Presidential Election of 2012 … 906 C H A P T E R 2 0 T A B L E S A N D F I G U R E S The Presidential Election of 1928 … 632 C H A P T E R 2 1 C H A P T E R 1 6 The Presidential Election of 1932 … 641 Table 16.1 Indicators of Economic Change, The Tennessee Valley Authority … 646 1870–1920 … 477 C H A P T E R 2 2 C H A P T E R 1 7 World War II in the Pacific, 1941–1945 … 679 Table 17.1 States with Over 200 Lynchings, World War II in Europe, 1942–1945 … 681 1889–1918 … 523 x v i i i List of Maps, Tables, and Figures C H A P T E R 1 8 Figure 24.3 The Baby Boom and Its Decline … 742 Table 18.1 Rise of the City, 1880–1920 … 546 Table 18.2 Immigrants and Their Children as C H A P T E R 2 5 Percentage of Population, Ten Major Cities, 1920 … 547 Figure 25.1 Percentage of Population below Table 18.3 Percentage of Women 14 Years and Poverty Level, by Race, 1959–1969 … 782 Older in the Labor Force … 549 Table 18.4 Percentage of Women Workers in C H A P T E R 2 6 Various Occupations … 550 Figure 26.1 Median Age of First Marriage, Table 18.5 Sales of Passenger Cars … 551 1947–1981 … 810 Table 26.1 The Misery Index, 1970–1980 … 817 C H A P T E R 1 9 Figure 26.2 Real Average Weekly Wages, 1955–1990 … 819 Table 19.1 The Great Migration … 597 Figure 26.3 Changes in Families’ Real Income, 1980–1990 … 832 C H A P T E R 2 0 Figure 20.1 Household Appliances, 1900–1930 … C H A P T E R 2 7 611 Figure 27.1 U.S. Income Inequality, 1913–2003 … Table 20.1 Selected Annual Immigration Quotas 856 under the 1924 Immigration Act … 626 Table 27.1 Immigration to the United States, 1960–2010 … 858 C H A P T E R 2 1 Figure 27.2 Birthplace of Immigrants, Figure 21.1 The Building Boom and Its Collapse, 1990–2000 … 860 1919–1939 … 647 Figure 27.3 The Projected Non-White Majority: Figure 21.2 Unemployment, 1925–1945 … 659 Racial and Ethnic Breakdown … 861 Table 27.2 Home Ownership Rates by Group, 1970–2000 … 862 C H A P T E R 2 2 Figure 27.4 Changes in Family Structure, Table 22.1 Labor Union Membership … 684 1970–2010 … 865 Figure 27.5 Women in the Paid Workforce, C H A P T E R 2 4 1940–2000 … 866 Figure 24.1 Real Gross Domestic Product per Capita, 1790–2000 … 738 C H A P T E R 2 8 Figure 24.2 Average Daily Television Viewing … Figure 28.1 Portrait of a Recession … 893 741 L i s t s o f M a p s , Ta b l e s , a n d F i g u r e s x i x P R E F A C E Since it originally appeared late in 2004, Give Me Liberty! An American History has gone through three editions and been adopted for use in survey courses at close to one thousand two- and four-year colleges in the United States, as well as a good number overseas. Of course, I am extremely gratified by this response. The book offers students a clear narra- tive of American history from the earliest days of European exploration and conquest of the New World to the first decade of the twenty-first century. Its central theme is the changing contours of American freedom. The comments I have received from instructors and students encour- age me to think that Give Me Liberty! has worked well in the classroom. These comments have also included many valuable suggestions, ranging from corrections of typographical and factual errors to thoughts about subjects that need more extensive treatment. In preparing new editions of the book I have tried to take these suggestions into account, as well as incorporating the insights of recent historical scholarship. Since the original edition was written, I have frequently been asked to produce a more succinct version of the textbook, which now runs to some 1,200 pages. This Brief Edition is a response to these requests. The text of the current volume is about one-third shorter than the full version. The result, I believe, is a book more suited to use in one-semester survey courses, classes x x Preface where the instructor wishes to supplement the text with additional read- ings, and in other situations where a briefer volume is desirable. Since some publishers have been known to assign the task of reduction in cases like this to editors rather than the actual author, I wish to empha- size that I did all the cutting and necessary rewriting for this Brief Edition myself. My guiding principle was to preserve the coverage, structure, and emphases of the regular edition and to compress the book by eliminating details of secondary importance, streamlining the narrative of events, and avoiding unnecessary repetition. While the book is significantly shorter, no subject treated in the full edition has been eliminated entirely and noth- ing essential, I believe, has been sacrificed. The sequence of chapters and subjects remains the same, and the freedom theme is present and operative throughout. In abridging the textbook I have retained the original interpretive framework as well as the new emphases added when the second and third editions of the book were published. The second edition incorporated new material about the history of Native Americans, an area of American his- tory that has been the subject of significant new scholarship in the past few years. It also devoted greater attention to the history of immigration and the controversies surrounding it—issues of considerable relevance to Amer- ican social and political life today. The most significant change in the third edition reflected my desire to place American history more fully in a global context. In the past few years, scholars writing about the American past have sought to delineate the influ- ences of the United States on the rest of the world as well as the global devel- opments that have helped to shape the course of events here at home. They have also devoted greater attention to transnational processes—the expan- sion of empires, international labor migrations, the rise and fall of slavery, the globalization of economic enterprise—that cannot be understood solely within the confines of one country’s national boundaries. Without seek- ing in any way to homogenize the history of individual nations or neglect the domestic forces that have shaped American development, this edition retains this emphasis. The most significant changes in this Fourth Edition reflect my desire to integrate more fully into the narrative the history of American religion. Today, this is a thriving subfield of American historical writing, partly because of the increased prominence in our own time of debates over the relations between government and religion and over the definition of reli- gious liberty—issues that are deeply rooted in the American experience. The Brief Edition also employs a bright new design for the text and its various elements. The popular Voices of Freedom feature—a pair of excerpts from primary source documents in each chapter that illuminate divergent inter- pretations of freedom—is present here. So too are the useful chapter opening P r e f a c e x x i focus questions, which appear in the running heads of the relevant text pages as well. There are chapter opening chronologies and end-of- chapter review pages with questions and key terms. As a new feature in the Brief Edition there are marginal glosses in the text pages that are meant to highlight key points and indicate the chapter structure for students. They are also useful means for review. The Brief Edition features more than 400 illustrations and over 100 captioned maps in easy to read four-color renditions. The Fur- ther Readings sections appear in the Appendix along with the Glossary and the collection of key documents. The Brief Edition is fully supported by the same array of print and electronic supplements that support the other edi- tions of Give Me Liberty! These materials have been revised to match the con- tent of the Brief Edition. Americans have always had a divided attitude toward history. On the one hand, they tend to be remarkably future-oriented, dismissing events of even the recent past as “ancient history” and sometimes seeing history as a bur- den to be overcome, a prison from which to escape. On the other hand, like many other peoples, Americans have always looked to history for a sense of personal or group identity and of national cohesiveness. This is why so many Americans devote time and energy to tracing their family trees and why they visit historical museums and National Park Service historical sites in ever-increasing numbers. My hope is that this book will help to con- vince readers with all degrees of interest that history does matter to them. The novelist and essayist James Baldwin once observed that history “does not refer merely, or even principally, to the past. On the contrary, the great force of history comes from the fact that we carry it within us, . . . [that] history is literally present in all that we do.” As Baldwin recognized, the power of history is evident in our own world. Especially in a political democracy like the United States, whose government is designed to rest on the consent of informed citizens, knowledge of the past is essential—not only for those of us whose profession is the teaching and writing of history, but for everyone. History, to be sure, does not offer simple lessons or imme- diate answers to current questions. Knowing the history of immigration to the United States, and all of the tensions, turmoil, and aspirations associated with it, for example, does not tell us what current immigration policy ought to be. But without that knowledge, we have no way of understanding which approaches have worked and which have not—essential information for the formulation of future public policy. History, it has been said, is what the present chooses to remember about the past. Rather than a fixed collection of facts, or a group of inter- pretations that cannot be challenged, our understanding of history is con- stantly changing. There is nothing unusual in the fact that each generation rewrites history to meet its own needs, or that scholars disagree among x x i i Preface themselves on basic questions like the causes of the Civil War or the rea- sons for the Great Depression. Precisely because each generation asks dif- ferent questions of the past, each generation formulates different answers. The past thirty years have witnessed a remarkable expansion of the scope of historical study. The experiences of groups neglected by earlier scholars, including women, African-Americans, working people, and others, have received unprecedented attention from historians. New subfields—social history, cultural history, and family history among them—have taken their place alongside traditional political and diplomatic history. Give Me Liberty! draws on this voluminous historical literature to pres- ent an up-to-date and inclusive account of the American past, paying due attention to the experience of diverse groups of Americans while in no way neglecting the events and processes Americans have experienced in common. It devotes serious attention to political, social, cultural, and eco- nomic history, and to their interconnections. The narrative brings together major events and prominent leaders with the many groups of ordinary peo- ple who make up American society. Give Me Liberty! has a rich cast of char- acters, from Thomas Jefferson to campaigners for woman suffrage, from Franklin D. Roosevelt to former slaves seeking to breathe meaning into emancipation during and after the Civil War. The unifying theme of freedom that runs through the text gives shape to the narrative and integrates the numerous strands that make up the American experience. This approach builds on that of my earlier book, The Story of American Freedom (1998), although Give Me Liberty! places events and personalities in the foreground and is more geared to the structure of the introductory survey course. Freedom, and battles to define its meaning, has long been central to my own scholarship and undergraduate teaching, which focuses on the nineteenth century and especially the era of Civil War and Reconstruction (1850–1877). This was a time when the future of slavery tore the nation apart and emancipation produced a national debate over what rights the former slaves, and all Americans, should enjoy as free citizens. I have found that attention to clashing definitions of freedom and the struggles of differ- ent groups to achieve freedom as they understood it offers a way of mak- ing sense of the bitter battles and vast transformations of that pivotal era. I believe that the same is true for American history as a whole. No idea is more fundamental to Americans’ sense of themselves as individuals and as a nation than freedom. The central term in our politi- cal language, freedom—or liberty, with which it is almost always used interchangeably—is deeply embedded in the record of our history and the language of everyday life. The Declaration of Independence lists liberty among mankind’s inalienable rights; the Constitution announces its pur- pose as securing liberty’s blessings. The United States fought the Civil War P r e f a c e x x i i i to bring about a new birth of freedom, World War II for the Four Freedoms, and the Cold War to defend the Free World. Americans’ love of liberty has been represented by liberty poles, liberty caps, and statues of liberty, and acted out by burning stamps and burning draft cards, by running away from slavery, and by demonstrating for the right to vote. “Every man in the street, white, black, red or yellow,” wrote the educator and statesman Ralph Bunche in 1940, “knows that this is ‘the land of the free’ . . . ‘the cradle of liberty.’” The very universality of the idea of freedom, however, can be mislead- ing. Freedom is not a fixed, timeless category with a single unchanging defi- nition. Indeed, the history of the United States is, in part, a story of debates, disagreements, and struggles over freedom. Crises like the American Revo- lution, the Civil War, and the Cold War have permanently transformed the idea of freedom. So too have demands by various groups of Americans to enjoy greater freedom. The meaning of freedom has been constructed not only in congressional debates and political treatises, but on plantations and picket lines, in parlors and even bedrooms. Over the course of our history, American freedom has been both a real- ity and a mythic ideal—a living truth for millions of Americans, a cruel mockery for others. For some, freedom has been what some scholars call a “habit of the heart,” an ideal so taken for granted that it is lived out but rarely analyzed. For others, freedom is not a birthright but a distant goal that has inspired great sacrifice. Give Me Liberty! draws attention to three dimensions of freedom that have been critical in American history: (1) the meanings of freedom; (2) the social conditions that make freedom possible; and (3) the boundaries of free- dom that determine who is entitled to enjoy freedom and who is not. All have changed over time. In the era of the American Revolution, for example, freedom was pri- marily a set of rights enjoyed in public activity—including the right of a com- munity to be governed by laws to which its representatives had consented and of individuals to engage in religious worship without governmental interference. In the nineteenth century, freedom came to be closely identi- fied with each person’s opportunity to develop to the fullest his or her innate talents. In the twentieth, the “ability to choose,” in both public and private life, became perhaps the dominant understanding of freedom. This develop- ment was encouraged by the explosive growth of the consumer marketplace which offered Americans an unprecedented array of goods with which to satisfy their needs and desires. During the 1960s, a crucial chapter in the history of American freedom, the idea of personal freedom was extended into virtually every realm, from attire and “lifestyle” to relations between the sexes. Thus, over time, more and more areas of life have been drawn into Americans’ debates about the meaning of freedom. x x i v Preface A second important dimension of freedom focuses on the social con- ditions necessary to allow freedom to flourish. What kinds of economic institutions and relationships best encourage individual freedom? In the colonial era and for more than a century after independence, the answer centered on economic autonomy, enshrined in the glorification of the inde- pendent small producer—the farmer, skilled craftsman, or shopkeeper— who did not have to depend on another person for his livelihood. As the industrial economy matured, new conceptions of economic freedom came to the fore: “liberty of contract” in the Gilded Age, “industrial freedom” (a say in corporate decision making) in the Progressive era, economic security during the New Deal, and, more recently, the ability to enjoy mass consump- tion within a market economy. The boundaries of freedom, the third dimension of this theme, have inspired some of the most intense struggles in American history. Although founded on the premise that liberty is an entitlement of all humanity, the United States for much of its history deprived many of its own people of free- dom. Non-whites have rarely enjoyed the same access to freedom as white Americans. The belief in equal opportunity as the birthright of all Ameri- cans has coexisted with persistent efforts to limit freedom by race, gender, class, and in other ways. Less obvious, perhaps, is the fact that one person’s freedom has fre- quently been linked to another’s servitude. In the colonial era and nine- teenth century, expanding freedom for many Americans rested on the lack of freedom—slavery, indentured servitude, the subordinate position of women—for others. By the same token, it has been through battles at the boundaries—the efforts of racial minorities, women, and others to secure greater freedom—that the meaning and experience of freedom have been deepened and the concept extended into new realms. Time and again in American history, freedom has been transformed by the demands of excluded groups for inclusion. The idea of freedom as a universal birthright owes much to abolitionists who sought to extend the blessings of liberty to blacks and to immigrant groups who insisted on full recognition as American citizens. The principle of equal protection of the law without regard to race, which became a central element of American freedom, arose from the antislavery struggle and Civil War and was rein- vigorated by the civil rights revolution of the 1960s, which called itself the “freedom movement.” The battle for the right of free speech by labor radicals and birth control advocates in the first part of the twentieth century helped to make civil liberties an essential element of freedom for all Americans. Freedom is the oldest of clichés and the most modern of aspirations. At various times in our history, it has served as the rallying cry of the power- less and as a justification of the status quo. Freedom helps to bind our cul- ture together and exposes the contradictions between what America claims P r e f a c e x x v to be and what it sometimes has been. American history is not a narrative of continual progress toward greater and greater freedom. As the abolitionist Thomas Wentworth Higginson noted after the Civil War, “revolutions may go backward.” While freedom can be achieved, it may also be taken away. This happened, for example, when the equal rights granted to former slaves immediately after the Civil War were essentially nullified during the era of segregation. As was said in the eighteenth century, the price of freedom is eternal vigilance. In the early twenty-first century, freedom continues to play a central role in our political and social life and thought. It is invoked by individuals and groups of all kinds, from critics of economic globalization to those who seek to export American freedom overseas. As with the longer version of the book, I hope that this Brief Edition of Give Me Liberty! will offer begin- ning students a clear account of the course of American history, and of its central theme, freedom, which today remains as varied, contentious, and ever-changing as America itself. x x v i Preface A C K N O W L E D G M E N T S All works of history are, to a considerable extent, collaborative books, in that every writer builds on the research and writing of previous scholars. This is especially true of a textbook that covers the entire American experience, over more than five centuries. My greatest debt is to the innumerable histo- rians on whose work I have drawn in preparing this volume. The Suggested Reading list in the Appendix offers only a brief introduction to the vast body of historical scholarship that has influenced and informed this book. More specifically, however, I wish to thank the following scholars, who gener- ously read portions of this work and offered valuable comments, criticisms, and suggestions: Wayne Ackerson, Salisbury University Mary E. Adams, City College of San Francisco Jeff Adler, University of Florida David Anderson, Louisiana Tech University John Barr, Lone Star College, Kingwood Lauren Braun-Strumfels, Raritan Valley Community College James Broussard, Lebanon Valley College Michael Bryan, Greenville Technical College Stephanie Cole, The University of Texas at Arlington Ashley Cruseturner, McLennan Community College Jim Dudlo, Brookhaven College Beverly Gage, Yale University Monica Gisolfi, University of North Carolina, Wilmington Adam Goudsouzian, University of Memphis Mike Green, Community College of Southern Nevada Vanessa Gunther, California State University, Fullerton David E. Hamilton, University of Kentucky Brian Harding, Mott Community College Sandra Harvey, Lone Star College–Cy Fair April Holm, University of Mississippi David Hsiung, Juniata College James Karmel, Harford Community College Kelly Knight, Penn State University Marianne Leeper, Trinity Valley Community College Jeffrey K. Lucas, University of North Carolina at Pembroke Tina Margolis, Westchester Community College Kent McGaughy, HCC Northwest College James Mills, University of Texas, Brownsville Gil Montemayor, McLennan Community College Jonathan Noyalas, Lord Fairfax Community College Robert M. O’Brien, Lone Star College–Cy Fair P r e f a c e x x v i i Joseph Palermo, California State University, Sacramento Ann Plane, University of California, Santa Barbara Nancy Marie Robertson, Indiana University–Purdue University Indianapolis Esther Robinson, Lone Star College–Cy Fair Richard Samuelson, California State University, San Bernadino Diane Sager, Maple Woods Community College John Shaw, Portland Community College Mark Spencer, Brock University David Stebenne, Ohio State University Judith Stein, City College, City University of New York George Stevens, Duchess Community College Robert Tinkler, California State University, Chico Elaine Thompson, Louisiana Tech University David Weiman, Barnard College William Young, Maple Woods Community College I am particularly grateful to my colleagues in the Columbia University Department of History: Pablo Piccato, for his advice on Latin American his- tory; Evan Haefeli and Ellen Baker, who read and made many suggestions for improvements in their areas of expertise (colonial America and the history of the West, respectively); and Sarah Phillips, who offered advice on treating the history of the environment. I am also deeply indebted to the graduate students at Columbia Univer- sity’s Department of History who helped with this project. Theresa Ventura offered invaluable assistance in gathering material for the new sections plac- ing American history in a global context. April Holm provided similar assis- tance for new coverage in this edition of the history of American religion and debates over religious freedom. James Delbourgo conducted research for the chapters on the colonial era. Beverly Gage did the same for the twenti- eth century. Daniel Freund provided all-round research assistance. Victoria Cain did a superb job of locating images. I also want to thank my colleagues Elizabeth Blackmar and Alan Brinkley for offering advice and encourage- ment throughout the writing of this book. Many thanks to Joshua Brown, director of the American Social History Project, whose website, History Matters, lists innumerable online resources for the study of American history. Nancy Robertson at IUIPUI did a superb job revising and enhancing the in-book pedagogy. Monica Gisolfi (Univer- sity of North Carolina, Wilmington) and Robert Tinkler (California State University, Chico) did excellent work on the Instructor’s Manual and Test Bank. Kathleen Thomas (University of Wisconsin, Stout) helped greatly in the revisions of the companion media packages. x x v i i i Preface At W. W. Norton & Company, Steve Forman was an ideal editor— patient, encouraging, and always ready to offer sage advice. I would also like to thank Steve’s assistants, Justin Cahill and Penelope Lin, for their indispensable and always cheerful help on all aspects of the project; Ellen Lohman and Debbie Nichols for their careful copyediting and proof read- ing work. Stephanie Romeo and Donna Ranieri for their resourceful atten- tion to the illustrations program; Hope Miller Goodell and Chin-Yee Lai for their refinements of the book design; Mike Fodera and Debra Morton-Hoyt for splendid work on the covers for the Fourth Edition; Kim Yi for keep- ing the many threads of the project aligned and then tying them together; Sean Mintus for his efficiency and care in book production; Steve Hoge for orchestrating the rich media package that accompanies the textbook; Jessica Brannon-Wranosky, Texas A&M University–Commerce, our digital media author for the terrific new web quizzes and outlines; Volker Janssen, Cali- fornia State University, Fullerton, for the helpful new online reading exer- cises; Nicole Netherton, Steve Dunn, and Mike Wright for their alert reads of the U.S. survey market and their hard work in helping establish Give Me Liberty! within it; and Drake McFeely, Roby Harrington, and Julia Reidhead for maintaining Norton as an independent, employee-owned publisher ded- icated to excellence in its work. Many students may have heard stories of how publishing companies alter the language and content of textbooks in an attempt to maximize sales and avoid alienating any potential reader. In this case, I can honestly say that W. W. Norton allowed me a free hand in writing the book and, apart from the usual editorial corrections, did not try to influence its content at all. For this I thank them, while I accept full responsibility for the interpretations pre- sented and for any errors the book may contain. Since no book of this length can be entirely free of mistakes, I welcome readers to send me corrections at ef17@columbia.edu. My greatest debt, as always, is to my family—my wife, Lynn Garafola, for her good-natured support while I was preoccupied by a project that con- sumed more than its fair share of my time and energy, and my daughter, Daria, who while a ninth and tenth grader read every chapter as it was writ- ten and offered invaluable suggestions about improving the book’s clarity, logic, and grammar. Eric Foner New York City July 2013 P r e f a c e x x i x G I V E M E L I B E R T Y ! A N A M E R I C A N H I S T O R Y  B r i e f F o u r t h E d i t i o n 1865 Special Field Order 15 C H A P T E R 1 5 Freedmen’s Bureau established Lincoln assassinated; Andrew Johnson becomes president 1865– Presidential Reconstruction 1867 Black Codes “ W H A T I S 1866 Civil Rights Bill Ku Klux Klan established 1867 Reconstruction Act of 1867 F R E E D O M ? ” Tenure of Office Act 1867– Radical Reconstruction 1877  1868 Impeachment and trial of President Johnson Fourteenth Amendment ratified R E C O N S T R U C T I O N , 1 8 6 5 – 1 8 7 7 1869 Inauguration of Ulysses S. Grant 1870 Hiram Revels, first black U.S. senator Fifteenth Amendment ratified 1870– Enforcement Acts 1871 1872 Liberal Republicans established 1873 Colfax Massacre Slaughterhouse Cases National economic depression begins 1876 United States v. Cruikshank 1877 Bargain of 1877 The Shackle Broken—by the Genius of Freedom. This 1874 lithograph depicts Robert B. Elliott, a black congressman from South Carolina, delivering celebrated speech supporting the bill that became the Civil Rights Act of 1875. F O C U S On the evening of January 12, 1865, less than a month after Union forces captured Savannah, Georgia, twenty leaders of the city’s black community gathered for a discussion with General William T. Sherman and Secretary of War Edwin M. Stanton. The con- Q U E S T I O N S versation revealed that the black leaders brought out of slavery a clear definition of freedom. Asked what he understood by slavery, Garrison s Frazier, a Baptist minister chosen as the group’s spokesman, responded did the former slaves and that it meant one person’s “receiving by irresistible power the work of slaveholders pursue in the another man, and not by his consent.” Freedom he defined as “placing postwar South? us where we could reap the fruit of our own labor, and take care of our- selves.” The way to accomplish this was “to have land, and turn it and till s it by our own labor.” visions of Reconstruction? Sherman’s meeting with the black leaders foreshadowed some of the radical changes that would take place during the era known s as Reconstruction (meaning, literally, the rebuilding of the shattered political effects of Radi- nation). In the years following the Civil War, former slaves and their cal Reconstruction in the white allies, North and South, would seek to redefine the meaning and South? boundaries of American freedom. Previously an entitlement of whites, freedom would be expanded to include black Americans. The laws and s Constitution would be rewritten to guarantee African-Americans, for tors, in both the North and the first time in the nation’s history, recognition as citizens and equality South, for the abandon- before the law. Black men would be granted the right to vote, ushering ment of Reconstruction? in a period of interracial democracy throughout the South. Black schools, churches, and other institutions would flourish, laying the foundation for the modern African-American community. Many of the advances of Reconstruction would prove temporary, swept away during a campaign of violence in the South and the North’s retreat from the ideal of equal- ity. But Reconstruction laid the foundation for future struggles to extend freedom to all Americans. Four days after the meeting, Sherman responded to the black delegation by issuing Special Field Order 15. This set aside the Sea Islands and a large area along the South Carolina and Georgia coasts for the settlement of black families on forty-acre plots of land. He also offered them broken-down mules that the army could no longer use. In Sherman’s order lay the origins of the phrase, “forty acres and a mule,” which would reverberate across the South in the next few years. Among the emancipated slaves, Sherman’s order raised hopes that the end of slavery would be accompanied by the economic independence that they, like other Americans, believed essential to genuine freedom. 442 C h a p t e r 1 5  “What Is Freedom?” What visions of freedom did the former slaves and slaveholders pursue in the postwar South? T H E M E A N I N G O F F R E E D O M “What is freedom?” asked Congressman James A. Garfield in 1865. “Is it the bare privilege of not being chained? If this is all, then freedom is a bitter mockery, a cruel delusion.” Did freedom mean simply the absence of slavery, or did it imply other rights for the former slaves, and if so, which ones? Equal civil rights, the vote, ownership of property? During Reconstruction, freedom became a terrain of conflict, its substance open to different, often contradictory interpretations. Conflicts over freedom African-Americans’ understanding of freedom was shaped by their experiences as slaves and their observation of the free society around them. To begin with, freedom meant escaping the numerous injustices of slavery—punishment by the lash, the separation of families, denial of access to education, the sexual exploitation of black women by their owners—and sharing in the rights and opportunities of American citizens. “If I cannot do like a white man,” Henry Adams, an emancipated slave in Family Record, a lithograph marketed Louisiana, told his former master in 1865, “I am not free.” to former slaves after the Civil War, centers on an idealized portrait of a middle-class black family, with scenes of slavery and freedom. F a m i l i e s i n F r e e d o m With slavery dead, institutions that had existed before the war, like the black family, free blacks’ churches and schools, and the secret slave church, were strength- ened, expanded, and freed from white supervision. The family was central to the postemancipation black community. Former slaves made remarkable efforts to locate loved ones from whom they had been separated under slavery. One northern reporter in 1865 encoun- tered a freedman who had walked more than 600 miles from Georgia to North Carolina, searching for the wife and children from whom he had been sold away before the war. While freedom helped to stabilize family life, it also subtly altered relationships within the family. Immediately after the Civil War, planters complained that freedwomen had “withdrawn” from field labor and work as house servants. Many black women preferred to devote more time to their families than had been pos- sible under slavery, and men considered it a badge of T H E M E A N I N G O F F R E E D O M 443 honor to see their wives remain at home. Eventually, the dire poverty of the black community would compel a far higher proportion of black women than white women to go to work for wages. C h u r c h a n d S c h o o l At the same time, blacks abandoned white-controlled religious institutions to create churches of their own. On the eve of the Civil War, 42,000 black Methodists worshiped in biracial South Carolina churches; by the end of Reconstruction, only 600 remained. As the major institution independent of white control, the church Five Generations of a Black Family, played a central role in the black community. A place of worship, it also an 1862 photograph that suggests housed schools, social events, and political gatherings. Black ministers the power of family ties among came to play a major role in politics. Some 250 held public office during emancipated slaves. Reconstruction. Another striking example of the freedpeople’s quest for individual and community improvement was their desire for education. The thirst for learn- ing sprang from many sources—a desire to read the Bible, the need to prepare for the economic marketplace, and the opportunity, which arose in 1867, to take part in politics. Blacks of all ages flocked to the schools established by Mother and Daughter Reading, Mt. Meigs, Alabama, an 1890 northern missionary societies, the Freedmen’s Bureau, and groups of ex- photograph by Rudolph Eickemeyer. slaves themselves. Reconstruction also witnessed the creation of the nation’s During Reconstruction and for years first black colleges, including Fisk University in Tennessee, Hampton thereafter, former slaves exhibited Institute in Virginia, and Howard University in the nation’s capital. a deep desire for education, and learning took place outside of school as well as within. P o l i t i c a l F r e e d o m In a society that had made political participation a core element of freedom, the right to vote inevitably became central to the former slaves’ desire for empowerment and equality. As Frederick Douglass put it soon after the South’s surrender in 1865, “Slavery is not abolished until the black man has the ballot.” In a “monarchial government,” Douglass explained, no “special” disgrace applied to those denied the right to vote. But in a democ- racy, “where universal suffrage is the rule,” excluding any group meant branding them with “the stigma of inferiority.” Anything less than full citizenship, black spokesmen insisted, would betray the nation’s democratic promise and the war’s meaning. To demon- strate their patriotism, blacks throughout the South organized Fourth of July celebrations. For years after the Civil War, white southerners would 444 C h a p t e r 1 5  “What Is Freedom?” What visions of freedom did the former slaves and slaveholders pursue in the postwar South? The First African Church, Richmond, as depicted in Harper’s Weekly, June 27, 1874. The establishment of independent black churches was an enduring accomplishment of Reconstruction. “shut themselves within doors” on Independence Day, as a white resident of Charleston recorded in her diary, while former slaves commemorated the holiday themselves. L a n d , L a b o r , a n d F r e e d o m Like those of rural people throughout the world, former slaves’ ideas of freedom were directly related to landownership. On the land they would Freedom and landownership develop independent communities free of white control. Many former slaves insisted that through their unpaid labor, they had acquired a right to the land. “The property which they hold,” declared an Alabama black con- vention, “was nearly all earned by the sweat of our brows.” In some parts of the South, blacks in 1865 seized property, insisting that it belonged to them. In its individual elements and much of its language, former slaves’ definition of freedom resembled that of white Americans—self-ownership, Freedom’s meaning for former slaves family stability, religious liberty, political participation, and economic autonomy. But these elements combined to form a vision very much their own. For whites, freedom, no matter how defined, was a given, a birthright to be defended. For African-Americans, it was an open-ended process, a transformation of every aspect of their lives and of the society and cul- ture that had sustained slavery in the first place. Although the freedpeople failed to achieve full freedom as they understood it, their definition did much to shape national debate during the turbulent era of Reconstruction. M a s t e r s w i t h o u t S l a v e s Most white southerners reacted to military defeat and emancipation with The southern white reaction to dismay, not only because of the widespread devastation but also because emancipation they must now submit to northern demands. “The demoralization is T H E M E A N I N G O F F R E E D O M 445 Two maps of the Barrow plantation illustrate the effects of emancipation T H E B A R R O W P L A N T A T I O N on rural life in the South. In 1860, 1860 1881 slaves lived in communal quarters near the owner’s house. Twenty years later, former slaves working as Sabrina sharecroppers lived scattered across Dalton the plantation and had their own Lizzie Dalton iver iver church and school. Frank Maxey Joe Bug Jim Reid ittle R ittle R L W L r Wr Nancy Pope ig i h g t h ‘s t ‘s Cane Pope B Church r B an Gus Barrow ra c School Willis n h c Bryant h Gin House Lem Bryant Gin House Lewis Watson Tom Wright Reuben Barrow Ben Thomas Omy Barrow “Granny” Slave Peter Tom Landlord’s Quarters Master’s Barrow Thomas House House Milly Barrow Handy Barrow Old Isaac Calvin Tom Tang Branch Creek Parker Branch Creek Beckton Barrow Syll’s Fork Syll’s Fork Lem Douglas complete,” wrote a Georgia girl. “We are whipped, there is no doubt about it.” The appalling loss of life, a disaster without parallel in the American Confederate deaths experience, affected all classes of southerners. Nearly 260,000 men died for the Confederacy—more than one-fifth of the South’s adult male white population. The widespread destruction of work animals, farm buildings, and machinery ensured that economic revival would be slow and painful. In 1870, the value of property in the South, not counting that represented by slaves, was 30 percent lower than before the war. Planter families faced profound changes in the war’s aftermath. Many Planters lost not only their slaves but their life savings, which they had patrioti- cally invested in now-worthless Confederate bonds. Some, whose slaves departed the plantation, for the first time found themselves compelled to do physical labor. Southern planters sought to implement an understanding of freedom quite different from that of the former slaves. As they struggled to accept the reality of emancipation, most planters defined black freedom in the narrowest manner. As journalist Sidney Andrews discovered late in 1865, “The whites seem wholly unable to comprehend that freedom for the negro means the same thing as freedom for them.” 446 C h a p t e r 1 5  “What Is Freedom?” What visions of freedom did the former slaves and slaveholders pursue in the postwar South? T h e F r e e L a b o r V i s i o n Along with former slaves and former masters, the victorious Republican North tried to implement its own vision of freedom. Central to its defini- tion was the antebellum principle of free labor, now further strengthened as a definition of the good society by the Union’s triumph. In the free labor Free labor and the good society vision of a reconstructed South, emancipated blacks, enjoying the same opportunities for advancement as northern workers, would labor more productively than they had as slaves. At the same time, northern capital and migrants would energize the economy. The South would eventually come to resemble the “free society” of the North, complete with public schools, small towns, and independent farmers. With planters seeking to establish a labor system as close to slavery as possible, and former slaves demanding economic autonomy and access to land, a long period of conflict over the organization and control of labor followed on plantations throughout the South. It fell to the Freedmen’s Winslow Homer’s 1876 painting , A Bureau, an agency established by Congress in March 1865, to attempt to Visit from the Old Mistress, depicts an imaginary meeting between a establish a working free labor system. southern white woman and her former slaves. Their stance and gaze suggest the tensions arising from the birth T h e F r e e d m e n ’ s B u r e a u of a new social order. Homer places his subjects on an equal footing, Under the direction of O. O. Howard, a graduate of Bowdoin College in yet maintains a space of separation Maine and a veteran of the Civil War, the bureau took on responsibilities between them. He exhibited the that can only be described as daunting. The bureau was an experiment in painting to acclaim at the Paris government social policy that seems to belong more comfortably to the Universal Exposition in 1878. New Deal of the 1930s or the Great Society of the 1960s (see Chapters 21 and 25, respec- tively) than to nineteenth-century America. Bureau agents were supposed to establish schools, provide aid to the poor and aged, settle disputes between whites and blacks and among the freedpeople, and secure for former slaves and white Unionists equal treatment before the courts. “It is not . . . in your power to fulfill one-tenth of the expec- tations of those who framed the Bureau,” General William T. Sherman wrote to Howard. “I fear you have Hercules’ task.” The bureau lasted from 1865 to 1870. Even at its peak, there were fewer than T H E M E A N I N G O F F R E E D O M 447 The Freedmen’s Bureau, an engraving from Harper’s Weekly, July 25, 1868, depicts the bureau agent as a promoter of racial peace in the violent postwar South. Achievements of the 1,000 agents in the entire South. Nonetheless, the bureau’s achievements Freedmen’s Bureau in some areas, notably education and health care, were striking. By 1869, nearly 3,000 schools, serving more than 150,000 pupils in the South, reported to the bureau. Bureau agents also ran hospitals established dur- ing the war and provided medical care and drugs to both black and white southerners. T h e F a i l u r e o f L a n d R e f o r m One provision of the law establishing the bureau gave it the authority to divide abandoned and confiscated land into forty-acre plots for rental and eventual sale to the former slaves. In the summer of 1865, however, President Andrew Johnson and land Andrew Johnson, who had succeeded Lincoln, ordered nearly all land in reform federal hands returned to its former owners. A series of confrontations followed, notably in South Carolina and Georgia, where the army forcibly evicted blacks who had settled on “Sherman land.” When O. O. Howard, head of the Freedmen’s Bureau, traveled to the Sea Islands to inform blacks of the new policy, he was greeted with disbelief and protest. A committee of former slaves drew up petitions to Howard and President Johnson. Land, the freedmen insisted, was essential to the meaning of freedom. Without it, they declared, “we have not bettered our condition” from the days of slavery—“you will see, this is not the condition of really free men.” Because no land distribution took place, the vast majority of rural freedpeople remained poor and without property during Reconstruction. 448 C h a p t e r 1 5  “What Is Freedom?” What visions of freedom did the former slaves and slaveholders pursue in the postwar South? They had no alternative but to work on white-owned plantations, often for their former owners. Far from being able to rise in the social scale through hard work, black men were largely confined to farm work, unskilled labor, and service jobs, and black women to positions in pri- vate homes as cooks and maids. The failure of land reform produced a deep sense of betrayal that survived among the former slaves and their descendants long after the end of Reconstruction. “No sir,” Mary Gaffney, an elderly ex-slave, recalled in the 1930s, “we were not given a thing but freedom.” Out of the conflict on the plantations, new systems of labor emerged in the different regions of the South. Sharecropping came to dominate the Cotton Belt and much of the Tobacco Belt of Virginia and North Carolina. Sharecropping initially arose as a compromise between blacks’ desire for land and planters’ demand for labor discipline. The system allowed each A nursemaid and her charge, from a black family to rent a part of a plantation, with the crop divided between daguerreotype around 1865. worker and owner at the end of the year. Sharecropping guaranteed the planters a stable resident labor force. Former slaves preferred it to gang labor because it offered them the prospect of working without day-to- day white supervision. But as the years went on, sharecropping became more and more oppressive. Sharecroppers’ economic opportunities were severely limited by a world market in which the price of farm products suffered a prolonged decline. T h e W h i t e F a r m e r The plight of the small farmer was not confined to blacks in the postwar South. Wartime devastation set in motion a train of events that perma- nently altered the independent way of life of white yeomen, leading to what they considered a loss of freedom. To obtain supplies from mer- chants, farmers were forced to take up the growing of cotton and pledge a part of the crop as collateral (property the creditor can seize if a debt is not paid). This system became known as the “crop lien.” Since interest rates The crop-lien system were extremely high and the price of cotton fell steadily, many farmers found themselves still in debt after marketing their portion of the crop at year’s end. They had no choice but to continue to plant cotton to obtain new loans. By the mid-1870s, white farmers, who cultivated only 10 percent of the South’s cotton crop in 1860, were growing 40 percent, and many who had owned their land had fallen into dependency as sharecroppers who now rented land owned by others. Both black and white farmers found themselves caught in the share- The burden of debt cropping and crop-lien systems. The workings of sharecropping and the T H E M E A N I N G O F F R E E D O M 449 V O I C E S O F F R E E D O M F r o m P e t i t i o n o f C o m m i t t e e i n B e h a l f o f t h e F r e e d m e n t o A n d r e w J o h n s o n ( 1 8 6 5 ) In the summer of 1865, President Andrew Johnson ordered land that had been distributed to freed slaves in South Carolina and Georgia returned to its former owners. A committee of freedmen drafted a petition asking for the right to obtain land. Johnson did not, however, change his policy. We the freedmen of Edisto Island, South Carolina, have learned from you through Major General O. O. Howard . . . with deep sorrow and painful hearts of the possibility of [the] government restoring these lands to the former owners. We are well aware of the many perplexing and trying questions that burden your mind, and therefore pray to god (the preserver of all, and who has through our late and beloved President [Lincoln’s] proclamation and the war made us a free people) that he may guide you in making your decisions and give you that wisdom that cometh from above to settle these great and important questions for the best interests of the country and the colored race. Here is where secession was born and nurtured. Here is where we have toiled nearly all our lives as slaves and treated like dumb driven cattle. This is our home, we have made these lands what they were, we are the only true and loyal people that were found in possession of these lands. We have been always ready to strike for liberty and humanity, yea to fight if need be to preserve this glorious Union. Shall not we who are freedmen and have always been true to this Union have the same rights as are enjoyed by others? . . . Are not our rights as a free people and good citizens of these United States to be considered before those who were found in rebellion against this good and just government? . . . [Are] we who have been abused and oppressed for many long years not to be allowed the privilege of purchasing land but be subject to the will of these large land owners? God forbid. Land monopoly is injurious to the advancement of the course of freedom, and if government does not make some provision by which we as freedmen can obtain a homestead, we have not bettered our condition. . . . We look to you . . . for protection and equal rights with the privilege of purchasing a homestead—a homestead right here in the heart of South Carolina. 450 C h a p t e r 1 5  “What Is Freedom?” F r o m a S h a r e c r o p p i n g C o n t r a c t ( 1 8 6 6 ) Few former slaves were able to acquire land in the post–Civil War South. Most ended up as sharecroppers, working on white-owned land for a share of the crop at the end of the growing season. This contract, typical of thousands of others, originated in Tennessee. The laborers signed with an X, as they were illiterate. Thomas J. Ross agrees to employ the Freedmen to plant and raise a crop on his Rosstown Plantation. . . . On the following Rules, Regulations and Remunerations. The said Ross agrees to furnish the land to cultivate, and a sufficient number of mules & horses and feed them to make and house said crop and all necessary farming utensils to carry on the same and to give unto said Freedmen whose names appear below one half of all the cotton, corn and wheat that is raised on said place for the year 1866 after all the necessary expenses are deducted out that accrues on said crop. Outside of the Freedmen’s labor in harvesting, carrying to market and selling the same the said Freedmen . . . covenant and agrees to and with said Thomas J. Ross that for and in consideration of one half of the crop before mentioned that they will plant, cultivate, and raise under the management control and Superintendence of said Ross, in good faith, a cotton, corn and oat crop under his management for the year 1866. And we the said Freedmen agrees to furnish ourselves & families in provisions, clothing, medicine and medical bills and all, and every kind of other expenses that we may incur on said plantation for the year 1866 free of charge to said Ross. Should the said Ross furnish us any of the above supplies or any other kind of expenses, during said year, [we] are to settle and pay him out of the net proceeds of our part of the crop the retail price of the county at time of sale or any price we may agree upon—The said Ross shall keep a regular book account, against each and every one or the head of every family to be adjusted and settled at the end of the year. We furthermore bind ourselves to and with said Ross that we will do good work and labor ten hours a day on an average, winter and summer. . . . We further agree that we will lose all lost time, or pay at the rate of one dollar per day, rainy days excepted. In sickness and women lying in childbed are to lose the time and account for it to the other hands out Q U E S T I O N S of his or her part of the crop. . . . We furthermore bind ourselves that we will 1. Why do the black petitioners believe obey the orders of said Ross in all things in carrying that owning land is essential to the out and managing said crop for said year and be enjoyment of freedom? docked for disobedience . . . and are also respon- sible to said Ross if we carelessly, maliciously 2. In what ways does the contract limit maltreat any of his stock for said year to said Ross the freedom of the laborers? for damages to be assessed out of our wages. Samuel (X) Johnson, Thomas (X) Richard, 3. What do these documents suggest Tinny (X) Fitch, Jessie (X) Simmons, Sophe (X) about competing definitions of black Pruden, Henry (X) Pruden, Frances (X) Pruden, freedom in the aftermath of slavery? Elijah (X) Smith. V O I C E S O F F R E E D O M 451 S H A R E C R O P P I N G I N T H E S O U T H , 1 8 8 0 Percentage of farms sharecropped (by county) 35–80% 26–34% 20–25% 13–19% 0–12% VIRGINIA NORTH CAROLINA TENNESSEE ARKANSAS SOUTH CAROLINA GEORGIA TEXAS MISSISSIPPI ALABAMA A t l a n t i c LOUISIANA O c e a n FLORIDA Gulf of Mexico 0 150 200 miles 0 150 200 kilometers By 1880, sharecropping had become crop-lien system are illustrated by the case of Matt Brown, a Mississippi the dominant form of agricultural farmer who borrowed money each year from a local merchant. He began labor in large parts of the South. The system involved both white and black 1892 with a debt of $226 held over from the previous year. By 1893, farmers. although he produced cotton worth $171, Brown’s debt had increased to $402, because he had borrowed $33 for food, $29 for clothing, $173 for supplies, and $112 for other items. Brown never succeeded in getting out of debt. He died in 1905; the last entry under his name in the merchant’s account book is a coffin. Even as the rural South stagnated economically, southern cities expe- Growth of southern cities rienced remarkable growth after the Civil War. As railroads penetrated the interior, they enabled merchants in market centers like Atlanta to trade directly with the North, bypassing coastal cities that had traditionally monopolized southern commerce. A new urban middle class of merchants, railroad promoters, and bankers reaped the benefits of the spread of cotton production in the postwar South. 452 C h a p t e r 1 5  “What Is Freedom?” What visions of freedom did the former slaves and slaveholders pursue in the postwar South? The cotton depot at Guthrie, Texas. Bales of cotton have been loaded onto trains for shipment. After the Civil War, more and more white farmers began growing cotton to support their families, permanently altering their formerly self-sufficient way of life. A f t e r m a t h o f S l a v e r y The United States, of course, was not the only society to confront the prob- lem of the transition from slavery to freedom. Indeed, many parallels exist Emancipation in the Western between the debates during Reconstruction and struggles that followed Hemisphere slavery in other parts of the Western Hemisphere over the same issues of land, control of labor, and political power. Planters elsewhere held the same stereotypical views of black laborers as were voiced by their coun- terparts in the United States—former slaves were supposedly lazy and lacking in ambition, and thought that freedom meant an absence of labor. For their part, former slaves throughout the hemisphere tried to carve Chinese laborers at work on out as much independence as possible, both in their daily lives and in their a Louisiana plantation during Reconstruction. labor. On small Caribbean islands like Barbados, where no unoccupied land existed, former slaves had no alternative but to return to plantation labor. Elsewhere, the plantations either fell to pieces, as in Haiti, or continued operating with a new labor force composed of indentured ser- vants from India and China, as in Jamaica, Trinidad, and British Guiana. Southern planters in the United States brought in a few Chinese laborers in an attempt to replace freedmen, but since the federal government opposed such efforts, the Chinese remained only a tiny proportion of the southern workforce. But if struggles over land and labor united its poste- mancipation experience with that of other societies, in T H E M E A N I N G O F F R E E D O M 453 one respect the United States was unique. Only in the United States were former slaves, within two years of the end of slavery, granted the right Emancipation and the to vote and, thus, given a major share of political power. Few anticipated right to vote this development when the Civil War ended. It came about as the result of one of the greatest political crises of American history—the battle between President Andrew Johnson and Congress over Reconstruction. The struggle resulted in profound changes in the nature of citizenship, the structure of constitutional authority, and the meaning of American freedom. T H E M A K I N G O F R A D I C A L R E C O N S T R U C T I O N A n d r e w J o h n s o n To Lincoln’s successor, Andrew Johnson, fell the task of overseeing the restoration of the Union. Born in poverty in North Carolina, as a youth Johnson’s background Johnson worked as a tailor’s apprentice. Becoming a successful politician after moving to Tennessee, Johnson identified himself as the champion of his state’s “honest yeomen” and a foe of large planters, whom he described as a “bloated, corrupted aristocracy.” A strong defender of the Union, he became the only senator from a seceding state to remain at his post in Washington, D.C., when the Civil War began in 1861. When northern forces occupied Tennessee, Abraham Lincoln named him military gov- ernor. In 1864, Republicans nominated him to run for vice president as a symbol of the party’s hope of extending its organization into the South. Outlook In personality and outlook, Johnson proved unsuited for the respon- sibilities he shouldered after Lincoln’s death. A lonely, stubborn man, he was intolerant of criticism and unable to compromise. He lacked Lincoln’s political skills and keen sense of public opinion. Moreover, while Johnson had supported emancipation once Lincoln made it a goal of the war effort, he held deeply racist views. African-Americans, Johnson believed, had no role to play in Reconstruction. T h e F a i l u r e o f P r e s i d e n t i a l R e c o n s t r u c t i o n A little over a month after Lee’s surrender at Appomattox, and with Congress out of session until December, Johnson in May 1865 outlined his plan for reuniting the nation. He issued a series of proclamations that 454 C h a p t e r 1 5  “What Is Freedom?” What were the competing visions of Reconstruction? began the period of Presidential Reconstruction (1865–1867). Johnson offered a pardon (which restored political and property rights, except for Johnson’s program slaves) to nearly all white southerners who took an oath of allegiance. He excluded Confederate leaders and wealthy planters whose prewar property had been valued at more than $20,000. Most of those exempted, however, soon received individual pardons from the president. Johnson also appointed provisional governors and ordered them to call state con- ventions, elected by whites alone, that would establish loyal governments in the South. Apart from the requirement that they abolish slavery, repu- diate secession, and refuse to pay the Confederate debt—all unavoidable consequences of southern defeat—he granted the new governments a free hand in managing local affairs. The conduct of the southern governments elected under Johnson’s program turned most of the Republican North against the president. By and large, white voters returned prominent Confederates and members of the old elite to power. Reports of violence directed against former slaves and northern visitors in the South further alarmed Republicans. T h e B l a c k C o d e s But what aroused the most opposition to Johnson’s Reconstruction policy were the Black Codes, laws passed by the new southern governments that attempted to regulate the lives of the former slaves. These laws granted Regulating former slaves blacks certain rights, such as legalized marriage, ownership of property, and limited access to the courts. But they denied them the rights to testify Selling a Freedman to Pay His Fine at Monticello, Florida, an engraving from Frank Leslie’s Illustrated Newspaper, January 19, 1867. Under the Black Codes enacted by southern legislatures immediately after the Civil War, blacks convicted of “vagrancy”—often because they refused to sign contracts to work on plantations—were fined and, if unable to pay, auctioned off to work for the person who paid the fine. T H E M A K I N G O F R A D I C A L R E C O N S T R U C T I O N 455 against whites, to serve on juries or in state militias, or to vote. And in response to planters’ demands that the freedpeople be required to work on the plantations, the Black Codes declared that those who failed to sign yearly labor contracts could be arrested and hired out to white landowners. Clearly, the death of slavery did not automatically mean the birth of freedom. But the Black Codes so completely violated free labor principles Reaction to Black Codes that they called forth a vigorous response from the Republican North. In general, few groups of rebels in history have been treated more leniently than the defeated Confederates. A handful of southern leaders were arrested, but most were quickly released. Only one was executed—Henry Wirz, the commander of Andersonville prison, where thousands of Union prisoners of war had died. Most of the Union army was swiftly demobilized. What moti- vated the North’s turn against Johnson’s policies was not a desire to “punish” the white South, but the inability of the South’s political leaders to accept the reality of emancipation as evidenced by the Black Codes. T h e R a d i c a l R e p u b l i c a n s When Congress assembled in December 1865, Johnson announced that with loyal governments functioning in all the southern states, the nation had been reunited. In response, Radical Republicans, who had grown increas- ingly disenchanted with Johnson during the summer and fall, called for the dissolution of these governments and the establishment of new ones with “rebels” excluded from power and black men guaranteed the right to vote. Thaddeus Stevens, leader of Radicals shared the conviction that Union victory created a golden opportu- the Radical Republicans in the nity to institutionalize the principle of equal rights for all, regardless of race. House of Representatives during Reconstruction. The most prominent Radicals in Congress were Charles Sumner, a senator from Massachusetts, and Thaddeus Stevens, a lawyer and iron manufacturer who represented Pennsylvania in the House of Representatives. Before the Civil War, both had been outspoken foes of slavery and defenders of black rights. Stevens’s most cherished aim was to confiscate the land of disloyal planters and divide it among former slaves and northern migrants to the South. But his plan to make “small indepen- dent landholders” of the former slaves proved too radical even for many of his Radical colleagues and failed to pass. T h e O r i g i n s o f C i v i l R i g h t s With the South unrepresented, Republicans enjoyed an overwhelming majority in Congress. Most Republicans were moderates, not Radicals. Moderates believed that Johnson’s plan was flawed, but they desired to 456 C h a p t e r 1 5  “What Is Freedom?” What were the competing visions of Reconstruction? work with the president to modify it. They feared that neither northern Radical Republicans versus nor southern whites would accept black suffrage. Moderates and Radicals moderates joined in refusing to seat the southerners recently elected to Congress, but moderates broke with the Radicals by leaving the Johnson governments in place. Early in 1866, Senator Lyman Trumbull of Illinois proposed two bills that reflected the moderates’ belief that Johnson’s policy required modi- fication. The first extended the life of the Freedmen’s Bureau, which had originally been established for only one year. The second, the Civil Rights Bill, was described by one congressman as “one of the most important bills ever presented to the House for its action.” It defined all persons born in the United States as citizens and spelled out rights they were to enjoy without The Civil Rights Bill of 1866 regard to race. Equality before the law was central to the measure—no longer could states enact laws like the Black Codes discriminating between white and black citizens. So were free labor values. According to the law, no state could deprive any citizen of the right to make contracts, bring lawsuits, or enjoy equal protection of one’s person and property. These, said Trumbull, were the “fundamental rights belonging to every man as a free man.” The bill made no mention of the right to vote for blacks. In President Andrew Johnson, in an constitutional terms, the Civil Rights Bill represented the first attempt to 1868 lithograph by Currier and Ives. define in law the essence of freedom. Because of Johnson’s stubborn To the surprise of Congress, Johnson vetoed both bills. Both, he said, opposition to the congressional would centralize power in the national government and deprive the states Reconstruction policy, one disgruntled citizen drew a crown on of the authority to regulate their own affairs. Moreover, he argued, blacks his head with the words, “I am King.” did not deserve the rights of citizenship. Congress failed by a single vote to muster the two-thirds majority necessary to override the veto of the Freedmen’s Bureau Bill (although later in 1866, it did extend the bureau’s life to 1870). But in April 1866, the Civil Rights Bill became the first major law in American history to be passed over a presidential veto. T h e F o u r t e e n t h A m e n d m e n t Congress now proceeded to adopt its own plan of Reconstruction. In June, it approved and sent to the states for ratification the Fourteenth Amendment, which placed in the Constitution the principle of citizenship for all persons born in the United States, and which empowered the fed- eral government to protect the rights of all Americans. The amendment prohibited the states from abridging the “privileges and immunities” of citizens or denying them the “equal protection of the law.” This broad language opened the door for future Congresses and the federal courts to breathe meaning into the guarantee of legal equality. T H E M A K I N G O F R A D I C A L R E C O N S T R U C T I O N 457 In a compromise between the radical and moderate positions on black suffrage, the amendment did not grant blacks the right to vote. But it did provide that if a state denied the vote to any group of men, that state’s representation in Congress would be reduced. (This provision did not apply when states barred women from voting.) The abolition of slavery Black suffrage and political threatened to increase southern political power, since now all blacks, not power merely three-fifths as in the case of slaves, would be counted in determin- ing a state’s representation in Congress. The Fourteenth Amendment offered the leaders of the white South a choice—allow black men to vote and keep their state’s full representation in the House of Representatives, or limit the vote to whites and sacrifice part of their political power. By writing into the Constitution the principle that equality before the law Significance of the Fourteenth regardless of race is a fundamental right of all American citizens, the amend- Amendment ment made the most important change in that document since the adoption of the Bill of Rights. T h e R e c o n s t r u c t i o n A c t The Fourteenth Amendment became the central issue of the political campaign of 1866. Johnson embarked on a speaking tour of the North. Denouncing his critics, the president made wild accusations that the Radicals were plotting to assassinate him. His behavior further under- mined public support for his policies, as did riots that broke out in Memphis and New Orleans, in which white policemen and citizens killed dozens of blacks. In the northern congressional elections that fall, Republicans op posed to Johnson’s policies won a sweeping victory. Nonetheless, at the president’s urging, every southern state but Tennessee refused to ratify the Fourteenth Amendment. The intransigence of Johnson and the bulk of the white South pushed moderate Republicans toward the Radicals. In March 1867, over Johnson’s veto, Congress adopted the Reconstruction Act, which temporar- ily divided the South into five military districts and called for the creation of new state governments, with black men given the right to vote. Thus began Radical Reconstruction the period of Radical Reconstruction, which lasted until 1877. I m p e a c h m e n t a n d t h e E l e c t i o n o f G r a n t In March 1867, Congress adopted the Tenure of Office Act, barring the president from removing certain officeholders, including cabinet mem- bers, without the consent of the Senate. Johnson considered this an unconstitutional restriction on his authority. In February 1868, he removed 458 C h a p t e r 1 5  “What Is Freedom?” What were the competing visions of Reconstruction? A Democratic Party broadside from the election of 1866 in Pennsylvania uses racist imagery to argue that government assistance aids lazy former slaves at the expense of hardworking whites. Secretary of War Edwin M. Stanton, an ally of the Radicals. The House of Representatives responded by approving articles of impeachment—that is, it presented charges against Johnson to the Senate, which had to decide whether to remove him from office. That spring, for the first time in American history, a president was placed on trial before the Senate for “high crimes and misdemeanors.” By this The trial of Andrew Johnson point, virtually all Republicans considered Johnson a failure as president. But some moderates feared that conviction would damage the constitutional separation of powers between Congress and the executive. Johnson’s lawyers assured moderate Republicans that, if acquitted, he would stop interfering with Reconstruction policy. The final tally was 35-19 to convict Johnson, one vote short of the two-thirds necessary to remove him. Seven Republicans had joined the Democrats in voting to acquit the president. A few days after the vote, Republicans nominated Ulysses S. Grant, Ulysses Grant the Union’s most prominent military hero, as their candidate for president. Grant’s Democratic opponent was Horatio Seymour, the former governor of New York. Reconstruction became the central issue of the bitterly fought 1868 campaign. Democrats denounced Reconstruction as unconstitutional and condemned black suffrage as a violation of America’s political tradi- tions. They appealed openly to racism. Seymour’s running mate, Francis P. Blair Jr., charged Republicans with placing the South under the rule of “a T H E M A K I N G O F R A D I C A L R E C O N S T R U C T I O N 459 semi-barbarous race” who longed to “subject T H E P R E S I D E N T I A L the white women to their unbridled lust.” E L E C T I O N O F 1 8 6 8 T h e F i f t e e n t h A m e n d m e n t 5 5 7 Grant won the election of 1868, although 3 4 8 33 12 by a margin—300,000 of 6 million votes 8 4 cast—that many Republicans found uncom- 26 7 6 3 3 8 21 16 13 3 fortably slim. The result led Congress to 5 5 3 11 7 11 adopt the Fifteenth Amendment, which 10 9 prohibited the federal and state govern- 5 6 8 9 ments from denying any citizen the right to 7 vote because of race. Bitterly opposed by the 3 Democratic Party, it was ratified in 1870. Non-voting territory Although the Fifteenth Amendment opened the door to suffrage restrictions Electoral Vote Popular Vote Party Candidate (Share) (Share) not explicitly based on race—literacy tests, Republican Grant 214 (73%) 3,012,833 (53%) property qualifications, and poll taxes—and Southern Democrat Seymour 80 (27%) 2,703,249 (47%) Not voting due to Reconstruction did not extend the right to vote to women, it State legislature cast the electoral votes for Grant marked the culmination of four decades of abolitionist agitation. “Nothing in all his- tory,” exclaimed veteran abolitionist William Lloyd Garrison, equaled “this wonderful, quiet, sudden transformation of four millions of human beings from . . . the auction-block to the ballot-box.” The Fifteenth Amendment, an 1870 lithograph marking the ratification of the constitutional amendment prohibiting states from denying citizens the right to vote because of race. Surrounding an image of a celebration parade are portraits of Abraham Lincoln; President Ulysses S. Grant and his vice president, Schuyler Colfax; the abolitionists John Brown, Martin R. Delany, and Frederick Douglass; and Hiram Revels, the first black to serve in the U.S. Senate. At the bottom are scenes of freedom—education, family, political representation, and church life. 460 C h a p t e r 1 5  “What Is Freedom?” What were the competing visions of Reconstruction? T h e “ G r e a t C o n s t i t u t i o n a l R e v o l u t i o n ” Effects of Reconstruction The laws and amendments of Reconstruction reflected the intersection amendments of two products of the Civil War era—a newly empowered national state, and the idea of a national citizenry enjoying equality before the law. What Republican leader Carl Schurz called the “great Constitutional revolution” of Reconstruction transformed the federal system and with it, the language of freedom so central to American political culture. Before the Civil War, American citizenship had been closely linked to race. But the laws and amendments of Reconstruction repudiated the idea that citizenship was an entitlement of whites alone. And, as one congress- Race and citizenship man noted, the amendments expanded the liberty of whites as well as blacks, including “the millions of people of foreign birth who will flock to our shores.” The new amendments also transformed the relationship between the federal government and the states. The Bill of Rights had linked civil liberties to the autonomy of the states. Its language—“Congress shall make no law”—reflected the belief that concentrated national power posed the greatest threat to freedom. The authors of the Reconstruction amendments assumed that rights required national power to enforce them. Rather than a threat to liberty, the federal government, in Charles Sumner’s words, had become “the custodian of freedom.” The Reconstruction amendments transformed the Constitution from Constitutional significance a document primarily concerned with federal-state relations and the rights of property into a vehicle through which members of vulnerable minori- ties could stake a claim to freedom and seek protection against misconduct by all levels of government. In the twentieth century, many of the Supreme Court’s most important decisions expanding the rights of American citi- zens were based on the Fourteenth Amendment, perhaps most notably the 1954 Brown ruling that outlawed school segregation (see Chapter 24). T h e R i g h t s o f W o m e n “The contest with the South that destroyed slavery,” wrote the Philadelphia lawyer Sidney George Fisher in his diary, “has caused an immense increase in the popular passion for liberty and equality.” But advocates of women’s rights encountered the limits of the Reconstruction commitment Women and the limits of to equality. Women activists saw Reconstruction as the moment to claim equality their own emancipation. The rewriting of the Constitution, declared suf- frage leader Olympia Brown, offered the opportunity to sever the blessings of freedom from sex as well as race and to “bury the black man and the woman in the citizen.” T H E M A K I N G O F R A D I C A L R E C O N S T R U C T I O N 461 Even Radical Republicans insisted that Reconstruction was the “Negro’s hour” (the hour, that is, of the black male). The Fourteenth Amend ment for the first time introduced the word “male” into the Constitution, in its clause penalizing a state for denying any group of men the right to vote. The Fifteenth Amendment outlawed discrimination in voting based on race but not gender. These measures pro- duced a bitter split both between feminists and Radical Republicans, and within femi- nist circles. Some leaders, like Elizabeth Cady Stanton and Susan B. Anthony, denounced their former abolitionist allies and moved to sever the women’s rights move- A Delegation of Advocates of Woman ment from its earlier moorings in the antislavery tradition. Suffrage Addressing the House Thus, even as it rejected the racial definition of freedom that had Judiciary Committee, an engraving from Frank Leslie’s Illustrated emerged in the first half of the nineteenth century, Reconstruction left the Newspaper, February 4, 1871. The gender boundary largely intact. When women tried to use the rewritten group includes Elizabeth Cady legal code and Constitution to claim equal rights, they found the courts Stanton, seated just to the right of the unreceptive. Myra Bradwell invoked the idea of free labor in challenging speaker, and Susan B. Anthony, at an Illinois stat ute limiting the practice of law to men, but the Supreme the table on the extreme right. Court in 1873 rebuffed her claim. Free labor principles, the justices declared, did not apply to women, since “the law of the Creator” had assigned them to “the domestic sphere.” Despite their limitations, the Fourteenth and Fifteenth Amendments America’s great departure and the Reconstruction Act of 1867 marked a radical departure in American and world history. Alone among the nations that abolished slavery in the nineteenth century, the United States, within a few years of emancipation, clothed its former slaves with citizenship rights equal to those of whites. The Reconstruction Act of 1867 inaugurated America’s first real experi- ment in interracial democracy. R A D I C A L R E C O N S T R U C T I O N I N T H E S O U T H “ T h e T o c s i n o f F r e e d o m ” Among the former slaves, the passage of the Reconstruction Act inspired an Political action by outburst of political organization. At mass political meetings—community African-Americans gatherings attended by men, women, and children—African-Americans 462 C h a p t e r 1 5  “What Is Freedom?” What were the social and political effects of Radical Reconstruction in the South? Electioneering at the South, an engraving from Harper’s Weekly, July 25, 1868, depicts a speaker at a political meeting in the rural South. Women as well as men took part in these grassroots gatherings. staked their claim to equal citizenship. Blacks, declared an Alabama meeting, deserved “exactly the same rights, privileges and immunities as are enjoyed by white men. We ask for nothing more and will be content with nothing less.” Determined to exercise their new rights as citizens, thousands joined the Union League, an organization closely linked to the Republican Party, and the vast majority of eligible African-Americans registered to vote. James K. Green, a former slave in Hale County, Alabama, and a League The First Vote, an engraving from organizer, went on to serve eight years in the Alabama legislature. In Harper’s Weekly, November 16, 1867, the 1880s, Green looked back on his political career. Before the war, he depicts the first biracial elections in declared, “I was entirely ignorant; I knew nothing more than to obey my southern history. The voters represent master; and there were thousands of us in the same attitude. . . . But the key sources of the black political leadership that emerged during tocsin [warning bell] of freedom sounded and knocked at the door and we Reconstruction—the artisan carrying walked out like free men and shouldered the responsibilities.” his tools, the well-dressed city person By 1870, all the former Confederate states had been readmitted to (probably free before the war), and the Union, and in a region where the Republican Party had not existed the soldier. before the war, nearly all were under Republican control. Their new state constitutions, drafted in 1868 and 1869 by the first public bodies in American history with substantial black representation, marked a consid- erable improvement over those they replaced. The constitutions greatly expanded public responsibilities. They established the region’s first state- funded systems of free public education, and they created new peniten- tiaries, orphan asylums, and homes for the insane. The constitutions guaranteed equality of civil and political rights and abolished practices of the antebellum era such as whipping as a punishment for crime, property qualifications for officeholding, and imprisonment for debt. A few states initially barred former Confederates from voting, but this policy was quickly abandoned by the new state governments. R A D I C A L R E C O N S T R U C T I O N I N T H E S O U T H 463 T h e B l a c k O f f i c e h o l d e r Throughout Reconstruction, black voters provided the bulk of the Republican Party’s support. But African-Americans did not control Reconstruction politics, as their opponents frequently charged. The high- est offices remained almost entirely in white hands, and only in South Carolina, where blacks made up 60 percent of the population, did they form a majority of the legislature. Nonetheless, the fact that some 2,000 African-Americans in African-Americans held public office during Reconstruction marked public office a fundamental shift of power in the South and a radical departure in American government. African-Americans were represented at every level of government. Fourteen were elected to the national House of Representatives. Two blacks served in the U.S. Senate during Reconstruction, both repre- senting Mississippi. Hiram Revels, who had been born free in North Carolina, in 1870 became the first black senator in American history. The second, Blanche K. Bruce, a former slave, was elected in 1875. At state and local levels, the presence of black officeholders and their white allies A portrait of Hiram Revels, the first black U. S. senator, by Theodore made a real difference in southern life, ensuring that blacks accused of Kaufmann, a German-born artist who crimes would be tried before juries of their peers and enforcing fairness emigrated to the United States in in such aspects of local government as road repair, tax assessment, and 1855. Lithograph copies sold widely poor relief. in the North during Reconstruction. In South Carolina and Louisiana, homes of the South’s wealthiest and Frederick Douglass, commenting best-educated free black communities, most prominent Reconstruction on the dignified image, noted that African-Americans “so often see officeholders had never experienced slavery. In addition, a number of ourselves described and painted as black Reconstruction officials, like Pennsylvania-born Jonathan J. Wright, monkeys, that we think it a great who served on the South Carolina Supreme Court, had come from the piece of fortune to find an exception North after the Civil War. The majority, however, were former slaves who to this general rule.” had established their leadership in the black community by serving in the Union army; working as ministers, teachers, or skilled craftsmen; or engaging in Union League organizing. C a r p e t b a g g e r s a n d S c a l a w a g s The new southern governments also brought to power new groups of whites. Many Reconstruction officials were northerners who for one reason or another had made their homes in the South after the war. Their opponents dubbed them “carpetbaggers,” implying that they had packed all their belongings in a suitcase and left their homes in order to reap the spoils of office in the South. Some carpetbaggers were undoubtedly corrupt adventurers. The large majority, however, were former Union 464 C h a p t e r 1 5  “What Is Freedom?” What were the social and political effects of Radical Reconstruction in the South? soldiers who decided to remain in the South when the war ended, before there was any prospect of going into politics. Most white Republicans, however, had been born in the South. Southern Republicans Former Confederates reserved their greatest scorn for these “scalawags,” whom they considered traitors to their race and region. Some southern- born Republicans were men of stature and wealth, like James L. Alcorn, the owner of one of Mississippi’s largest plantations and the state’s first Republican governor. Most “scalawags,” however, were non-slaveholding white farmers from the southern upcountry. Many had been wartime Unionists, and they now cooperated with the Republicans in order to pre- vent “rebels” from returning to power. S o u t h e r n R e p u b l i c a n s i n P o w e r In view of the daunting challenges they faced, the remarkable thing is not that Reconstruction governments in many respects failed, but how much they did accomplish. Perhaps their greatest achievement lay in establish- ing the South’s first state-supported public schools. The new educational State-supported public schools systems served both black and white children, although generally in schools segregated by race. Only in New Orleans were the public schools integrated during Reconstruction, and only in South Carolina did the state university admit black students (elsewhere, separate colleges were established). The new governments also pioneered civil rights legislation. Civil rights legislation Their laws made it illegal for railroads, hotels, and other institutions to discriminate on the basis of race. Enforcement varied considerably from locality to locality, but Reconstruction established for the first time at the state level a standard of equal citizenship and a recognition of blacks’ right to a share of public services. Republican governments also took steps to strengthen the position of rural laborers and promote the South’s economic recovery. They passed laws to ensure that agricultural laborers and sharecroppers had the first claim on harvested crops, rather than merchants to whom the landowner owed money. South Carolina created a state Land Commission, which by 1876 had settled 14,000 black families and a few poor whites on their own farms. T h e Q u e s t f o r P r o s p e r i t y Rather than on land distribution, however, the Reconstruction governments Economic development during pinned their hopes for southern economic growth and opportunity for Reconstruction African-Americans and poor whites alike on regional economic development. R A D I C A L R E C O N S T R U C T I O N I N T H E S O U T H 465 A group of black students and their teacher in a picture taken by an amateur photographer, probably a Union army veteran, while touring Civil War battlefields. Railroad construction Railroad construction, they believed, was the key to transforming the South into a society of booming factories, bustling towns, and diversified agriculture. Every state during Reconstruction helped to finance railroad construction, and through tax reductions and other incentives tried to attract northern manufacturers to invest in the region. The program had mixed results. Economic development in general remained weak. To their supporters, the governments of Radical Reconstruction presented a complex pattern of disappointment and accomplishment. A revitalized southern economy failed to materialize, and most African- Biracial democracy Americans remained locked in poverty. On the other hand, biracial demo- cratic government, a thing unknown in American history, for the first time functioned effectively in many parts of the South. The conservative elite that had dominated southern government from colonial times to 1867 found itself excluded from political power, while poor whites, newcomers from the North, and former slaves cast ballots, sat on juries, and enacted and administered laws. It is a measure of how far change had progressed that the reaction against Reconstruction proved so extreme. T H E O V E R T H R O W O F R E C O N S T R U C T I O N R e c o n s t r u c t i o n ’ s O p p o n e n t s The South’s traditional leaders—planters, merchants, and Democratic politicians—bitterly opposed the new governments. “Intelligence, virtue, Sources of opposition and patriotism” in public life, declared a protest by prominent southern 466 C h a p t e r 1 5  “What Is Freedom?” What were the main factors, in both the North and South, for the abandonment of Reconstruction? Democrats, had given way to “ignorance, stupidity, and vice.” Corruption did exist during Reconstruction, but it was con- fined to no race, region, or party. The rapid growth of state budgets and the benefits to be gained from public aid led in some states to a scramble for influence that pro- duced bribery, insider dealing, and a get- rich-quick atmosphere. Southern frauds, however, were dwarfed by those practiced in these years by the Whiskey Ring, which involved high officials of the Grant admin- istration, and by New York’s Tweed Ring, controlled by the Democrats, whose thefts ran into the tens of millions of dollars. (These are discussed in the next chapter.) The rising taxes needed to pay for schools and other new public facilities and to assist railroad development were another cause of opposition to Reconstruction. Many poor whites who had initially supported the Republican Party turned against it when it became clear that their economic situation was not improving. The most basic reason for opposi- tion to Reconstruction, however, was that most white southerners could not accept the idea of former slaves voting, holding office, and enjoying equality before the law. Opponents launched a campaign of violence in an effort to end Republican rule. Their actions posed a fundamental challenge both for Reconstruction A cartoon from around 1870 governments in the South and for policymakers in Washington, D.C. illustrates a key theme of the racist opposition to Reconstruction—that blacks had forced themselves upon “ A R e i g n o f T e r r o r ” whites and gained domination over them. A black school teacher inflicts The Civil War ended in 1865, but violence remained widespread in large punishment on a white student in an integrated classroom, and a racially parts of the postwar South. In the early years of Reconstruction, violence mixed jury judges a white defendant. was mostly local and unorganized. Blacks were assaulted and murdered for refusing to give way to whites on city sidewalks, using “insolent” T H E O V E R T H R O W O F R E C O N S T R U C T I O N 467 language, challenging end-of-year contract settlements, and attempting to buy land. The violence that greeted the advent of Republican governments after 1867, however, was far more pervasive and more directly moti- vated by politics. In wide areas of the South, secret societies sprang Campaigns of violence up with the aim of preventing blacks from voting and destroying the organization of the Republican Party by assassinating local leaders and public officials. The most notorious such organization was the Ku Klux Klan, which in effect served as a military arm of the Democratic Party in the South. From its founding in 1866 in Tennessee, the Klan was a terror- ist organization. It committed some of the most brutal criminal acts in American history. In many counties throughout the South, it launched what one victim called a “reign of terror” against Republican leaders, black and white. A Prospective Scene in the City of The Klan’s victims included white Republicans, among them war- Oaks, a cartoon in the September 1, time Union ists and local officeholders, teachers, and party organizers. 1868, issue of the Independent But African-Americans—local political leaders, those who managed to Monitor, a Democratic newspaper acquire land, and others who in one way or another defied the norms published in Tuscaloosa, Alabama. The cartoon sent a warning to of white supremacy—bore the brunt of the violence. On occasion, vio- the Reverend A. S. Lakin, who lence escalated from assaults on individuals to mass terrorism and even had moved from Ohio to become local insurrections. The bloodiest act of violence during Reconstruction president of the University of took place in Colfax, Louisiana, in 1873, where armed whites assaulted Alabama, and Dr. N. B. Cloud, a the town with a small cannon. Hundreds of former slaves were mur- southern-born Republican serving as Alabama’s superintendent of public dered, including fifty members of a black militia unit after they had education. The Ku Klux Klan forced surrendered. both men from their positions. In 1870 and 1871, Congress adopted three Enforcement Acts, outlawing ter- rorist societies and allowing the presi- dent to use the army against them. These laws continued the expansion of national authority during Reconstruction. In 1871, President Grant dispatched federal mar- shals, backed up by troops in some areas, to arrest hundreds of accused Klansmen. Many Klan leaders fled the South. After a series of well-publicized trials, the Klan went out of existence. In 1872, for the first time since the Civil War, peace reigned in most of the former Confederacy. 468 C h a p t e r 1 5  “What Is Freedom?” What were the main factors, in both the North and South, for the abandonment of Reconstruction? T h e L i b e r a l R e p u b l i c a n s Despite the Grant administration’s effective response to Klan terrorism, Waning commitment to the North’s commitment to Reconstruction waned during the 1870s. the North Northerners increasingly felt that the South should be able to solve its own problems without constant interference from Washington. The federal government had freed the slaves, made them citizens, and given them the right to vote. Now, blacks should rely on their own resources, not demand further assistance. In 1872, an influential group of Republicans, alienated by corruption within the Grant administration and believing that the growth of federal power during and after the war needed to be curtailed, formed their own party. They included Republican founders like Lyman Trumbull and prominent editors and journalists such as E. L. Godkin of The Nation. Calling themselves Liberal Republicans, they nominated Horace Greeley, editor of Liberal Republicans the New York Tribune, for president. Democratic criticisms of Recon struction found a receptive audi- ence among the Liberals. As in the North, they became convinced, the “best men” of the South had been excluded from power while “ignorant” voters controlled politics, producing corruption and mis- government. Greeley had spent most of his career, first as a Whig and then as a Republican, denouncing the Democratic Party. But with the Changes in graphic artist Thomas Nast’s depiction of blacks in Harper’s Weekly mirrored the evolution of Republican sentiment in the North. And Not This Man? August 5, 1865, shows the black soldier as an upstanding citizen deserving of the vote. Colored Rule in a Reconstructed (?) State, March 14, 1874, suggests that Reconstruction legislatures had become travesties of democratic government. T H E O V E R T H R O W O F R E C O N S T R U C T I O N 469 1872 election Republican split presenting an opportunity to repair their political fortunes, Democratic leaders endorsed Greeley as their candidate. But many rank-and-file Democrats, unable to bring themselves to vote for Greeley, stayed at home on election day. As a result, Greeley suffered a devastating defeat by Grant, whose margin of more than 700,000 popular votes was the largest in a nineteenth-century presidential contest. But Greeley’s campaign placed on the northern agenda the one issue on which the Liberal reformers and the Democrats could agree—a new policy toward the South. T h e N o r t h ’ s R e t r e a t The Liberal attack on Reconstruction, which continued after 1872, con- tributed to a resurgence of racism in the North. Journalist James S. Pike, a leading Greeley supporter, in 1874 published The Prostrate State, an influential account of a visit to South Carolina. The book depicted a state engulfed by political corruption, drained by governmental extrava- gance, and under the control of “a mass of black barbarism.” Resurgent racism offered a convenient explanation for the alleged “failure” of Reconstruction. The solution, for many, was to restore leading whites to political power. Factors weakening Other factors also weakened northern support for Reconstruction. Reconstruction In 1873, the country plunged into a severe economic depression. Distracted by economic problems, Republicans were in no mood to devote further attention to the South. The depression dealt the South a severe blow and further weakened the prospect that Republicans could revitalize the region’s economy. Democrats made substantial gains throughout the nation in the elections of 1874. For the first time since the Civil War, their party took control of the House of Representatives. Before the new Congress met, the old one enacted a final piece of Reconstruction legislation, the Civil Rights Act of 1875. This outlawed racial discrimination in places of public accommodation like hotels and theaters. But it was clear that the northern public was retreating from Reconstruction. The Supreme Court and The Supreme Court whittled away at the guarantees of black rights Reconstruction Congress had adopted. In the Slaughterhouse Cases (1873), the justices ruled that the Fourteenth Amendment had not altered traditional fed- eralism. Most of the rights of citizens, it declared, remained under state control. Three years later, in United States v. Cruikshank, the Court gutted 470 C h a p t e r 1 5  “What Is Freedom?” What were the main factors, in both the North and South, for the abandonment of Reconstruction? the Enforcement Acts by throwing out the convictions of some of those responsible for the Colfax Massacre of 1873. T h e T r i u m p h o f t h e R e d e e m e r s By the mid-1870s, Reconstruction was clearly on the defensive. Democrats had already regained control of states with substantial white voting Democratic victories at majorities such as Tennessee, North Carolina, and Texas. The victori- the polls ous Democrats called themselves Redeemers, since they claimed to have “redeemed” the white South from corruption, misgovernment, and north- ern and black control. In those states where Reconstruction governments survived, violence again erupted. This time, the Grant administration showed no desire to intervene. In Mississippi, in 1875, armed Democrats destroyed ballot Return of violence boxes and drove former slaves from the polls. The result was a Democratic landslide and the end of Reconstruction in Mississippi. Similar events R E C O N S T R U C T I O N I N T H E S O U T H , 1 8 6 7 – 1 8 7 7 PENNSYLVANIA COLORADO INDIANA OHIO ILLINOIS MARYLANDDELAWARE KANSAS WEST VIRGINIA MISSOURI VIRGINIA 1870 (1873) KENTUCKY NEW MEXICO NORTH CAROLINA TENNESSEE 1868 (1876) TERRITORY INDIAN 1866 (1870) TERRITORY ARKANSAS 1868 (1874) SOUTH CAROLINA 1868 (1876) MISSISSIPPI ALABAMA GEORGIA 1870 (1875) 1868 (1874) 1870 (1871) TEXAS 1870 (1873) LOUISIANA A t l a n t i c 1868 (1876) O c e a n FLORIDA 1868 (1876) Gulf of Mexico Former Confederate states 1869 Date of readmission to the Union 0 150 300 miles (1873) Date of election that produced Democratic control of legislature 0 150 300 kilometers and governorship T H E O V E R T H R O W O F R E C O N S T R U C T I O N 471 took place in South Carolina in 1876. Democrats nominated for gover- nor former Confederate general Wade Hampton. Hampton promised to respect the rights of all citizens of the state, but his supporters, inspired by Democratic tactics in Mississippi, launched a wave of intimidation. Democrats intended to carry the election, one planter told a black official, “if we have to wade in blood knee-deep.” T h e D i s p u t e d E l e c t i o n a n d B a r g a i n o f 1 8 7 7 Events in South Carolina directly affected the outcome of the presidential campaign of 1876. To succeed Grant, the Republicans nominated Gov- Rutherford B. Hayes ernor Rutherford B. Hayes of Ohio. The Democrats chose as his opponent New York’s governor, Samuel J. Tilden. By this time, only South Carolina, Florida, and Louisiana remained under Republican control. The election turned out to be so close that whoever captured these states—which both parties claimed to have carried—would become the next president. Unable to resolve the impasse on its own, Congress in January 1877 appointed a fifteen-member Electoral Commission, composed of sena- tors, representatives, and Supreme Court justices. Republicans enjoyed an 8-7 majority on the commission, and to no one’s surprise, the members decided by T H E P R E S I D E N T I A L that margin that Hayes had carried the dis- E L E C T I O N O F 1 8 7 6 puted southern states and had been elected president. Even as the commission deliberated, 5 5 7 2 5 however, behind-the-scenes negotiations 1 13 10 35 11 took place between leaders of the two par- 4 3 11 29 6 9 ties. Hayes’s representatives agreed to 3 21 22 15 3 3 5 recognize Democratic control of the entire 6 5 15 11 8 12 10 South and to avoid further intervention 12 6 7 in local affairs. For their part, Democrats 8 10 11 promised not to dispute Hayes’s right to 8 8 office and to respect the civil and political 4 rights of blacks. Non-voting territory Thus was concluded the Bargain of Electoral Vote Popular Vote 1877. Hayes became president and quickly Party Candidate (Share) (Share) ordered federal troops to stop guarding Republican Hayes 185 (50%) 4,036,298 (48%) Democrat Tilden 184 (50%) the state houses in Louisiana and South 4,300,590 (51%) Greenback Cooper 0 (0%) 93,895 (1%) Carolina, allowing Democratic claimants Disputed (assigned to Hayes by electoral commission) to become governors. (Contrary to legend, 472 C h a p t e r 1 5  “What Is Freedom?” What were the main factors, in both the North and South, for the abandonment of Reconstruction? Hayes did not remove the last soldiers from the South—he simply ordered them to return to their barracks.) The triumphant southern Democrats failed to live up to their pledge to recognize blacks as equal citizens. T h e E n d o f R e c o n s t r u c t i o n As a historical process—the nation’s adjustment to the destruction of slavery—Reconstruction continued well after 1877. Blacks continued to vote and, in some states, hold office into the 1890s. But as a distinct era of national history—when Republicans controlled much of the South, blacks exercised significant political power, and the federal government accepted the responsibility for protecting the fundamental rights of all American citizens—Reconstruction had come to an end. Despite its limitations, Reconstruction was a remarkable chapter in the story of American free- dom. Nearly a century would pass before the nation again tried to bring Is This a Republican Form of equal rights to the descendants of slaves. The civil rights era of the 1950s Government?, a cartoon by Thomas and 1960s would sometimes be called the Second Reconstruction. Nast in Harper’s Weekly, September 2, 1876, illustrates his conviction that the overthrow of Reconstruction meant that the United States was not prepared to live up to its democratic ideals or protect the rights of black citizens threatened by violence. T H E O V E R T H R O W O F R E C O N S T R U C T I O N 473 C H A P T E R R E V I E W A N D O N L I N E R E S O U R C E S R E V I E W Q U E S T I O N S K E Y T E R M S 1. In 1865, the former Confederate general Robert Freedmen’s Bureau (p. 447) Richardson remarked that “the emancipated slaves own sharecropping (p. 449) crop-lien system (p. 449) nothing, because nothing but freedom has been given to Black Codes (p. 455) them.” Explain whether this would be an accurate assess- Civil Rights Bill of 1866 (p. 457) ment of Reconstruction twelve years later. Fourteenth Amendment (p. 457) Reconstruction Act (p. 458) 2. The women’s movement split into two separate national Fifteenth Amendment (p. 460) organizations in part because the Fifteenth Amendment women’s rights (p. 461) did not give women the vote. Explain why the two groups carpetbaggers and scalawags (p. 464) split. Ku Klux Klan (p. 468) Colfax Massacre (p. 468) 3. How did black families, churches, schools, and other Enforcement Acts (p. 468) institutions contribute to the development of African- Civil Rights Act of 1875 (p. 470) American culture and political activism in this period? Slaughterhouse Cases (p. 470) Redeemers (p. 471) 4. Why did ownership of land and control of labor become Bargain of 1877 (p. 472) major points of contention between former slaves and whites in the South? 5. By what methods did southern whites seek to limit African-American civil rights and liberties? How did the federal government respond? 6. How did the failure of land reform and continued poverty lead to new forms of servitude for both blacks and whites? wwnorton.com 7. What caused the confrontation between President /studyspace Johnson and Congress over Reconstruction policies? VISIT STUDYSPACE FOR THESE RESOURCES AND MORE 8. What national issues and attitudes combined to bring an s end to Reconstruction by 1877? s s 9. By 1877, how did the condition of former slaves in the s United States compare with that of freedmen around the s globe? 474 C h a p t e r 1 5  “What Is Freedom?” C H A P T E R 1 6 1872 Crédit Mobilier Scandal 1873 Mark Twain and Charles Dudley Warner’s Gilded Age 1876 Battle of the Little Bighorn 1877 Reconstruction ends A M E R I C A ’ S Great Railroad Strike 1879 Henry George’s Progress and Poverty 1883 Civil Service Act G I L D E D A G E Railroads create time zones 1886 Knights of Labor’s membership peaks Haymarket affair  1887 Interstate Commerce Commission created Dawes Act 1 8 7 0 – 1 8 9 0 1888 Edward Bellamy’s Looking Backward 1889 Andrew Carnegie’s “Wealth” 1890 Sherman Antitrust Act Jacob Riis’s How the Other Half Lives Massacre at Wounded Knee 1893 Frederick Jackson Turner’s frontier thesis 1894 Henry Demarest Lloyd’s Wealth against Commonwealth 1895 United States v. E. C. Knight Co. 1899 Thorstein Veblen’s The Theory of the Leisure Class 1905 Lochner v. New York Forging the Shaft, a painting from the 1870s by the American artist John Ferguson Weir, depicts workers in a steel factory making a propeller shaft for an ocean liner. Weir illustrates both the dramatic power of the factory at a time when the United States was overtaking European countries in manufacturing, and the fact that industrial production still required hard physical labor. F O C U S An immense crowd gathered in New York Harbor on October 28, 1886, for the dedication of Liberty Enlightening the World, a fitting symbol for a nation now wholly free. The idea for the statue originated in 1865 with Édouard de Laboulaye, a French educator and Q U E S T I O N S the author of several books on the United States, as a response to the assassination of Abraham Lincoln. Measuring more than 150 feet from s torch to toe and standing atop a huge pedestal, the edifice was the tallest make the United States a man-made structure in the Western Hemisphere. mature industrial society In time, the Statue of Liberty, as it came to be called, would become after the Civil War? Americans’ most revered national icon. For over a century it has stood as a symbol of freedom. The statue has welcomed millions of immigrants— s the “huddled masses yearning to breathe free” celebrated in a poem by formed economically and Emma Lazarus inscribed on its base in 1903. In the years since its dedi- socially in this period? cation, the statue’s familiar image has been reproduced by folk artists in every conceivable medium and has been used by advertisers to promote s everything from cigarettes and lawn mowers to war bonds. It has become political system effective a powerful international symbol as well. in meeting its goals? The year of the statue’s dedication, 1886, also witnessed the “great upheaval,” a wave of strikes and labor protests that touched every part s of the nation. The 600 dignitaries (598 of them men) who gathered on development of the Gilded what is now called Liberty Island for the dedication hoped the Statue Age affect American of Liberty would inspire renewed devotion to the nation’s political and freedom? economic system. But for all its grandeur, the statue could not conceal the deep social divisions and fears about the future of American freedom that s accompanied the country’s emergence as the world’s leading industrial the period approach the power. Crucial questions moved to the center stage of American public problems of an industrial life during the 1870s and 1880s and remained there for decades to come: society? What are the social conditions that make freedom possible, and what role should the national government play in defining and protecting the liberty of its citizens? T H E S E C O N D I N D U S T R I A L R E V O L U T I O N Between the end of the Civil War and the early twentieth century, the United States underwent one of the most rapid and profound economic revolutions any country has ever experienced. There were numerous Roots of economic change causes for this explosive economic growth. The country enjoyed abundant natural resources, a growing supply of labor, an expanding market for manufactured goods, and the availability of capital for investment. In 476 C h a p t e r 1 6  America’s Gilded Age What factors combined to make the United States a mature industrial society after the Civil War? addition, the federal government actively promoted industrial and agri- cultural development. It enacted high tariffs that protected American industry from foreign competition, granted land to railroad companies to encourage construction, and used the army to remove Indians from west- ern lands desired by farmers and mining companies. T h e I n d u s t r i a l E c o n o m y The rapid expansion of factory production, mining, and railroad construc- tion in all parts of the country except the South signaled the transition from Lincoln’s America—a world centered on the small farm and artisan A changing America TABLE 16.1 Indicators of Economic Change, 1870–1920 1870 1900 1920 &ARMS 5.7 6.4 Land in farms (million acres) 408 841 956 Wheat grown (million bushels) 254 599 843 %MPLOYMENT 28.5 44.5 In manufacturing (millions) 2.5 5.9 11.2 0ERCENTAGE Agricultural 52 27 Industryb 29 44 Trade, service, administrationc 20 27 2AILROAD Steel produced (thousands of tons) 0.8 11.2 46 ‘.0 18.7 91.5 Per capita (in 1920 dollars) 371 707 920 ,IFE 47 54 a Percentages are rounded and do not total 100 b Includes manufacturing, transportation, mining, construction c Includes trade, finance, public administration T H E S E C O N D I N D U S T R I A L R E V O L U T I O N 477 workshop—to a mature industrial society. By 1913, the United States Industrial growth produced one-third of the world’s industrial output—more than Great Britain, France, and Germany combined. By 1880, for the first time, the U.S. Census Bureau found a majority of the workforce engaged in non- farming jobs. The traditional dream of economic independence seemed obsolete. By 1890, two-thirds of Americans worked for wages, rather than owning a farm, business, or craft shop. Drawn to factories by the promise of employment, a new working class emerged in these years. Between 1870 and 1920, almost 11 million Americans moved from farm to city, and another 25 million immi- grants arrived from overseas. Most manufacturing now took place in industrial cities. The heart- land of what is sometimes called the “second industrial revolution” was The industrial Great Lakes the region around the Great Lakes, with its factories producing iron and region steel, machinery, chemicals, and packaged foods. Pittsburgh had become the world’s center of iron and steel manufacturing. Chicago, by 1900 the nation’s second-largest city with 1.7 million inhabitants, was home to factories producing steel and farm machinery and giant stockyards where cattle were processed into meat products for shipment east in refrigerated rail cars. R a i l r o a d s a n d t h e N a t i o n a l M a r k e t The railroad made possible the second industrial revolution. Spurred by private investment and massive grants of land and money by federal, state, Key role of railroads and local governments, the number of miles of railroad track in the United States tripled between 1860 and 1880 and tripled again by 1920, opening vast new areas to commercial farming and creating a truly national mar- ket for manufactured goods. The railroads even reorganized time itself. In 1883, the major companies divided the nation into the four time zones still in use today. The growing population formed an ever-expanding market for the mass production, mass distribution, and mass marketing of goods, essen- The rise of national brands tial elements of a modern industrial economy. The spread of national brands like Ivory Soap and Quaker Oats symbolized the continuing integration of the economy. So did the growth of national chains, most prominently the Atlantic and Pacific Tea Company, better known as A & P grocery stores. Based in Chicago, the national mail-order firms Montgomery Ward and Sears, Roebuck & Co. sold clothing, jewelry, farm equipment, and numerous other goods to rural families throughout the country. 478 C h a p t e r 1 6  America’s Gilded Age What factors combined to make the United States a mature industrial society after the Civil War? T H E R A I L R O A D N E T W O R K , 1 8 8 0 Pacific Mountain Time Zone Time Zone Central Seattle Time Zone Eastern Time Zone Atlantic Time Zone Portland CANADA Helena Northern Pacific Boise St. Paul Boston Ne Buffalo w York Cen Detroit tral New York Central Pacific Chicago Reno Cleveland U Salt Lake City nion Pacific Pen Omaha n Pittsburgh sylvania Philadelphia San Francisco Il Washington, D.C. l Denver in Baltimore and Ohio o Kansas City is St. Louis C Norfolk entra Los Angeles l Memphis Santa Fe Phoenix A t l a n t i c Atlanta O c e a n Charleston El Paso Dallas So Mobile uthern Pa Houston New Orleans cific MEXICO Gulf of Mexico Pa c i f i c O c e a n 0 250 500 miles Major railroads in 1880 0 250 500 kilometers Time-zone boundaries T h e S p i r i t o f I n n o v a t i o n By 1880, the transnational rail network made possible the creation A remarkable series of technological innovations spurred rapid commu- of a truly national market for goods. nication and economic growth. The opening of the Atlantic cable in 1866 made it possible to send electronic telegraph messages instantaneously between the United States and Europe. During the 1870s and 1880s, the telephone, typewriter, and handheld camera came into use. Scientific breakthroughs poured forth from research laboratories in Menlo Park and Orange, New Jersey, created by the era’s greatest inventor, Edison’s innovations Thomas A. Edison. During the course of his life, Edison helped to establish entirely new industries that transformed private life, public entertainment, and economic activity. Among Edison’s innovations were the phonograph, lightbulb, motion picture, and a system for generating and distributing electric power. The spread of electricity was essential to industrial and Electricity urban growth, providing a more reliable and flexible source of power than water or steam. T H E S E C O N D I N D U S T R I A L R E V O L U T I O N 479 ( Left) Travel became globalized in the second half of the nineteenth century. This advertisement promotes an around-the-world route by railroad and steamboat, beginning in Chicago. ( Right) The cover of the 1897 Sears, Roebuck & Co. catalog. One of the country’s largest mail- order companies, Sears, Roebuck processed 100,000 orders per day at the end of the nineteenth century. The cornucopia at the center suggests the variety of items one could order by mail: furniture, a piano, a bicycle, and farm tools. C o m p e t i t i o n a n d C o n s o l i d a t i o n Economic growth was dramatic but highly volatile. The combination of a market flooded with goods and the federal monetary policies (discussed later) that removed money from the national economy led to a relentless fall in prices. The world economy suffered prolonged downturns in the 1870s and 1890s. Businesses engaged in ruthless competition. Railroads and other The Electricity Building at the Chicago companies tried various means of bringing order to the chaotic market- World’s Fair of 1893, painted by place. They formed “pools” that divided up markets between suppos- Childe Hassam. The electric lighting edly competing firms and fixed prices. They established “trusts”—legal at the fair astonished visitors and devices whereby the affairs of several rival companies were managed by illustrated how electricity was changing the visual landscape. a single director. Such efforts to coordinate the economic activities of independent companies generally proved short lived. To avoid cutthroat competition, more and more corporations battled to control entire industries. Between 1897 and 1904, some 4,000 firms fell by the wayside or were gobbled up by others. By the time the wave of mergers had been completed, giant corpo- rations like U.S. Steel (created by financier J. P. Morgan in 1901 by combining eight large steel companies into the first billion- dollar economic enterprise), Standard Oil, 480 C h a p t e r 1 6  America’s Gilded Age What factors combined to make the United States a mature industrial society after the Civil War? and International Harvester (a manufacturer of agricultural machinery) dominated major parts of the economy. T h e R i s e o f A n d r e w C a r n e g i e In an era without personal or corporate income taxes, some business leaders accumulated enormous fortunes and economic power. During the depression that began in 1873, Andrew Carnegie set out to establish a “vertically integrated” steel company—that is, one that controlled every Vertical integration phase of the business from raw materials to transportation, manufac- turing, and distribution. By the 1890s, he dominated the steel industry and had accumulated a fortune worth hundreds of millions of dollars. Carnegie’s complex of steel factories at Homestead, Pennsylvania, were the most technologically advanced in the world. Believing that the rich had a moral obligation to promote the advance- ment of society, Carnegie denounced the “worship of money” and distrib- uted much of his wealth to various philanthropies, especially the creation Philanthropy of public libraries in towns throughout the country. But he ran his com- panies with a dictatorial hand. His factories operated nonstop, with two twelve-hour shifts every day of the year except the Fourth of July. T h e T r i u m p h o f J o h n D . R o c k e f e l l e r Next!, a cartoon from the magazine If any single name became a byword for enormous wealth, it was John Puck, September 7, 1904, depicts the D. Rockefeller, who began his working career as a clerk for a Cleveland Standard Oil Company as an octopus with tentacles wrapped around merchant and rose to dominate the oil industry. He drove out rival the copper, steel, and shipping firms through cutthroat competition, arranging secret deals with rail- industries, as well as a state house road companies, and fixing prices and production quotas. Like Carnegie, and Congress. One tentacle reaches he soon established a vertically integrated for the White House. monopoly, which controlled the drilling, refining, storage, and distribution of oil. By the 1880s, his Standard Oil Company con- trolled 90 percent of the nation’s oil indus- try. Like Carnegie, Rockefeller gave much of his fortune away, establishing foundations to promote education and medical research. And like Carnegie, he bitterly fought his employees’ efforts to organize unions. These and other industrial leaders inspired among ordinary Americans a com- bination of awe, admiration, and hostility. T H E S E C O N D I N D U S T R I A L R E V O L U T I O N 481 Depending on one’s point of view, they were “captains of industry,” whose energy and vision pushed the economy forward, or “robber barons,” who wielded power without any accountability in an unregulated marketplace. Their dictatorial attitudes, unscrupulous methods, repressive labor poli- cies, and exercise of power without any democratic control led to fears that they were undermining political and economic freedom. Concentrated wealth degraded the political process, declared Henry Demarest Lloyd Henry Demarest Lloyd’s Wealth against in Wealth against Commonwealth (1894), an exposé of how Rockefeller’s Commonwealth Standard Oil Company made a mockery of economic competition and political democracy by manipulating the market and bribing legislators. “Liberty and monopoly,” Lloyd concluded, “cannot live together.” W o r k e r s ’ F r e e d o m i n a n I n d u s t r i a l A g e Striking as it was, the country’s economic growth distributed its benefits very unevenly. For a minority of workers, the rapidly expanding indus- trial system created new forms of freedom. In some industries, skilled workers commanded high wages and exercised considerable control over the production process. A worker’s economic independence now rested on technical skill rather than ownership of one’s own shop and tools as in ear- lier times. Through their union, skilled iron- and steelworkers fixed output quotas and controlled the training of apprentices in the technique of iron rolling. These workers often knew more about the details of production than their employers did. Economic insecurity For most workers, however, economic insecurity remained a basic fact of life. During the depressions of the 1870s and 1890s, millions of workers lost their jobs or were forced to accept reductions of pay. The “tramp” became a familiar figure on the social landscape as thousands of men took to the roads in search of work. Between 1880 and 1900, an average of 35,000 workers perished each year in factory and mine accidents, the highest rate in the industrial world. Much of the working class remained desperately poor and to survive needed income from all family members. By 1890, the richest 1 percent of Americans received the same total income as the bottom half of the population and owned more property than the remaining 99 percent. Many of the wealthiest Americans consciously pursued an aristocratic lifestyle, building palatial homes, attending exclusive social clubs, schools, and colleges, holding fancy- Thorstein Veblen’s The dress balls, and marrying into each other’s families. In 1899, the Theory of the Leisure Class economist and social historian Thorstein Veblen published The Theory 482 C h a p t e r 1 6  America’s Gilded Age What factors combined to make the United States a mature industrial society after the Civil War? A turn-of-the-century photograph of the Casino Grounds, Newport, Rhode of the Leisure Class, a devastating critique of an upper-class culture Island, an exclusive country club for focused on “conspicuous consumption”—that is, spending money not rich socialites of the Gilded Age. on needed or even desired goods, but simply to demonstrate the pos- session of wealth. At the same time much of the working class lived in desperate con- ditions. Jacob Riis, in How the Other Half Lives (1890), offered a shocking account of living conditions among the urban poor, complete with photo- graphs of apartments in dark, airless, overcrowded tenement houses. Jacob Riis and tenements T H E T R A N S F O R M A T I O N O F T H E W E S T Nowhere did capitalism penetrate more rapidly or dramatically than in the trans-Mississippi West, whose “vast, trackless spaces,” as the poet Walt Whitman called them, were now absorbed into the expanding economy. At the close of the Civil War, the frontier of continuous white settlement did not extend far beyond the Mississippi River. To the west lay millions of acres of fertile and mineral-rich land roamed by giant herds of buffalo whose meat and hides provided food, clothing, and shelter for a population of more than 250,000 Indians. Ever since the beginning of colonial settlement in British North America, the West—a region whose definition shifted as the population The West as place of expanded—had been seen as a place of opportunity for those seeking to opportunity improve their condition in life. From farmers moving into Ohio, Indiana, and Illinois in the decades after the American Revolution to prospectors T H E T R A N S F O R M A T I O N O F T H E W E S T 483 who struck it rich in the California gold rush of the mid-nineteenth century, millions of Americans and immigrants from abroad found in the westward move- ment a path to economic opportunity. But the West was hardly a uniform paradise of small, independent farm- ers. Beginning in the eighteenth century, for example, California was the site of forced Indian labor on mis- sions run by members of religious orders, a system that helped establish the pattern of large agricultural landholdings in that region. Landlords, railroads, and mining companies in the West also utilized Mexican migrant and indentured labor, Chinese working on long-term contracts, and, until the end of the Civil War, African-American slaves. A D i v e r s e R e g i o n The West, of course, was hardly a single area. West of the Mississippi River lay a variety of regions, all marked by remarkable physical beauty—the “vast, trackless” Great Plains, the Rocky Mountains, the desert of the Baxter Street Court, 1890, one of Southwest, the Sierra Nevada, and the valleys and coastline of California numerous photographs by Jacob Riis depicting living conditions in New and the Pacific Northwest. It would take many decades before individual York City’s slums. settlers and corporate business enterprises penetrated all these areas. But the process was far advanced by the end of the nineteenth century. The political and economic incorporation of the American West was part of a global process. In many parts of the world, indigenous inhabitants—the Zulu in South Africa, aboriginal peoples in Australia, American Indians—were pushed aside (often after fierce resistance) as The worldwide fate of centralizing governments brought large interior regions under their indigenous peoples control. In the United States, the incorporation of the West required the active intervention of the federal government, which acquired Indian land by war and treaty, administered land sales, regulated territorial politics, and distributed land and money to farmers, railroads, and min- ing companies. In the twentieth century, the construction of federally financed irrigation systems and dams would open large areas to commercial farm- ing. Ironically, the West would become known (not least to its own inhab- itants) as a place of rugged individualism and sturdy independence. But Role of government in without active governmental assistance, the region could never have been the West settled and developed.