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Rebound Effects

Rebound Effects

1. Consider one of these two sectors: electricity generation or transportation. In both, efforts to increase efficiency can lead to rebound effects. In your selected sector, what are some of the highest risk rebound effects (in terms of frequency of occurrence and/or emissions impact)? How should these rebound effects be quantified? How should efficiency policies account for these rebound effects to prove that they are actually effective at reducing emissions?

Before moving pen about the Rebound effect, it is more important to understand this concept. Rebound effect is define in various ways however it is consider as a percentage of the estimated reduction in the use of energy that is lost because of the market responses and sum of consumer uses. According to the classic thoughts the rebound effect is important phenomena regarding the energy efficiency that compares the achieved reduction in the use of energy with the forecasted reductions about the use of energy by ignoring the market responses and consumer. The market-wide and consumer responses are take place due to the energy efficiency improvement changes relative prices (Andersen, 2013).

To understand the rebound effect the best example is; if there is a home appliance that consumes 100KW energy per year and the other home appliance of same type but with better efficiency cut 10KW per year from the 100 KW per year before accounting for any market response and consumer. Subsequently, if the responses increase 1 KW electricity’ consumption per year, then the rebound effect would be about 10% whereas from 10KW per year the 1 is expected energy saving that would be retaken by the market responses and consumer.

In case if we evaluate the rebound effect in generating power through the lens that tat unalloyed goal of efficiency is to cut the consumption of energy then the rebound effect appears as only a problem. But it is not the case. Subsequently, on the other hand if we think about the efficiency increase in productivity of energy and we expect rebound in demand for energy as we expect from the productivity of labor (Galvin, 2015).

Enhancing the productivity of energy at which we utilize energy assets essentially implies we are attainting more energy out of our assets than any other time in recent memory. This fact enhance the value of energy as well as it makes flawless since that we would need to make significantly more utilization of this important energy resource.

In general, enhancing the productivity of energy is in this way is a considerable thing by paying little respect to whether it reduce energy use, aids us to obtain much more esteem out of the same measure of energy use, or some blend thereof. This reason that justifies why considering bounce back impact is important ought to do nothing to undermine the business case for energy efficiency (Andersen, 2013).

However there is another critique from the individuals who see endeavors to consider bounce back as a danger and attempt to release the reasonable proof for considerable rebound effects at every way.

The efficiency of energy should be linked to observe that don not construct your case for proficiency by belligerence its quality is exclusively in lessening energy use. That is simply not how proficiency functions.

The rebound effects don not undermine the case for productivity, considering rebound that forces us to reevaluate the part of energy effectiveness in going up against environmental change.

People in general open deliberation over rebound effect is convoluted by the way that the extent of bounce back shifts from setting to connection, so it is hard to make speculations regarding the size of bounce back.

Direct rebound and indirect rebound prevails the sector of transportation for the adequacy of residential. Effective utilization of resources towards the rebound effects, the major focus on transportation sectors that how the utility gain by residential. Personal transportation and efficient energy resources of electricity is the most studied areas in the direct rebound that leads to the residential services. While the scope of direct bound is limited.  The emerging picture towards the existence of rebound prevail best guess of rebound in the personal transport. The size of the energy efficiency rebound effect evidences demonstrated in the micro economic rebound effects.  (Gillingham, Rapson, & Wagner, 2015)

 Towards the quantification of rebound effects in the energy efficient resources, the magnitude of rebound differs by the bulb of initial and type of bulb replacement. A third of switches bulbs of is efficient entail for the negative effects of rebound.  The rebound of 6% is estimated for the average switch where the efficient energy bulb associated, on the other hand the rebound of ca. 3% is estimated for the main bulb that are specifically used  in the rooms. The direct rebound is effective for rebound its direct impact. (Gillingham, Rapson, & Wagner, 2015)

In developed nations, where energy is abundant and interest for energy benefits generally satisfied, in such situations the rebound effects in all probability dissolve from 20 up to 70% of the initial energy investment funds from different proficiency measures (Galvin, 2015).

Considering the significance of rebound effects for atmosphere procedures, the genuine story is in the creating scene. More than 90 percent of energy interest development throughout the following two decades will be powered by the  rising economies of the world and so that is the place of interest for energy service is far, a long way from immersed.

On the base of the aforementioned discussion, it is concluded that the increase in the saving that is gained with efficient energy efforts and practices will be balanced with the energy consumption increase is the actual rebound effect.

Reference

Andersen, O. (2013). Unintended Consequences of Renewable Energy: Problems to be Solved. Springer Science & Business Media.

Galvin, R. (2015). The Rebound Effect in Home Heating: A Guide for Policymakers and Practitioners. Routledge.

Gillingham, K., Rapson, D., & Wagner, G. (2015). The Rebound Effect and Energy Efficiency Policy. Environmental Economics and Policy .

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The Reluctant Fundamentalist Movie

The Reluctant Fundamentalist Movie        

A

KEMAL told some challenges regarding CHANGEZ and his life to him and his response was interesting for him. CHANGEZ responded with different facts, which were regarding the love for the United States of America. KEMAL was asking about his time spam in America and development in Pakistan. He was intending to derive information regarding all suspects, related to him, which created barriers in his life. KEMAL started with the question about his country, the United States of America, as he wanted to know his intentions and previous life in that country. The purpose was to know the facts and intentions.

CHANGEZ responded to KEMAL with his admiration regarding United States contributions in economic success and development. The KEMAL’S comment were interesting for him, as he responded elaborately and told all the facts regarding his intentions and approaches towards extreme values. He responded with different facts, as he was trying to convince the KEMAL that he did not converted. He tried to demonstrate his intentions and positive behavior towards both countries, the United States of America and the Pakistan, his homeland.

The lesson he tried to teach to CHENGAZ was about fundamentalist right, limitations and its impacts on society and countries. This is a fact that he was almost converted after 9/11 incident, as he was questioned by the federal agents in the United States of America. The lesson was pertinent to Janissaries, which was a force, made in Turkey. This was pertinent, as he was also kidnapped by federal agents in US and finally questioned. (Nair, 2012)

The question regarding Rainer Kidnapping was prominent as, he was suspected according to CIA. The questions regarding Rainer kidnapping made him to ask many questions to him. In addition, at the place of interview, many protestors were placed outside. This was a great time to save the interviewer with a fine place to escape. However, he seemed suspected for KEMAL, as he was texting her sister according to him. The decision was made to off the interview and go to butcher shop. This was all right to set an interview with this man and derive some information for CIA agents in a café. However, things were going worse, as his students were not in favor of this interview, as he taught the lesson regarding anti America. (Nair, 2012)

Interestingly, KEMAL received the picture of Rainer, who was dead. There was only an option for KEMAL to use CHENGAZ to pass through ground among protestors. The CHENGAZ agreed with his decision, which caused some horrible results. This is a fact that the intention was not bad by the KEMAL but his gun gone off and he shoot his internee. In result, other students in the university shoot at KEMAL and but he was removed safely by CIA Agents from the place of incident. This was revealed that Rainer was found deal earlier in a day and on the other hand, CHENGAZ denied his collaboration with masterminds of Rainer’s kidnappers.

B

CHANGEZ told bobby that he was tired of reduction. He meant that he was frustrated and losing his capacity to answer all questions regarding suspects and fundamental rights according to religion, society and culture. This is a fact that he was confused after living in two countries, especially after 9/11 incidents. He explained this meaning by illustrating inner wounds. He explained that I do want more frustration and allegations regarding extremism. He wanted to live normal life now, as his American dream was destroyed.

This is a fact that there was a huge difference regarding fundamental rights and definitions. Meeting with Jim Cross and MUSTAFA FAZIL created difference, as both individuals were elaborating their intentions and interpretations. In results, he was confused and wanted to isolate for a while. This is a fact that Jim Cross promoted fundamentalism, which was modern and pertinent to American culture. IT was based on human rights, which discourages extremism as compared to Muslim world. On the other hand, Mustafa was intending to depict Muslim rights, which have to be achieved through exteriminsim. (Nair, 2012)

This is a fact that two types of fundamental have made him to live a worse life, which created impact on his family, friends, and students. This was necessary for him to study his religion again instead of listening two different fundamentalists. This was all about immense limitations that he faced after listening to both fundamentalists. He realized at the end that culture differences have to be happened according to region, religion, values and tradition of people. This is a fact that every religion has it won culture and values, which is different from other.

Interestingly, his intentions and confusions have led him to create a bad impact on his students, as he used to deliver Anti American lecture in classes. Obviously, he was teaching the generation of the country, which was the most important thing for him to guide them regarding their rights. Relative to country, it has to be recognized as fundamentalist according to Mustafa Fazi teachings, as he contained extremism.

On the other hand, this is revealed that people perceive different things from a county’s couture and values. Even in a country, people interpret different things according to their perception, which create contradictions with other countries and cultures. In addition, these contradictions can be seen even in existing country. This happened to CHENGAZ, as he guided his students towards a confused society.

In end, the fundamental rights seemed wrong for him because of two contradictions. He has faced problems in both, the United States of America and his homeland. The two types of fundamentals went wrong for him, as he lacked his own interpretations about religion and culture. This is a fact that MUSTAFA FAZIL contained a traditional approaches, which was pertinent to his religion, which was a valid reason for him to be converted., on the other hand,  regarding Jim Cross, he was intending to be convinced, as he spend a good life in the United Sates of America before 9/11 incident. (Nair, 2012)

References

Nair, M. (Director). (2012). The reluctant fundamentalist Video movie review [Motion Picture].

Source

http://www.imdb.com/title/tt2032557/
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What passions do you live for?

My passion is perfection, efficiency, and obeying time frame. I want to complete my task as perfect it can, with the least resources used or wasted and above all within the time frame I am given with. Generally, I don’t follow a given timeframe. I set my time span by own, and obviously it always is shorter than the given time frame. I do this, to check that the task I have completed within my time span is closer to perfection or not, if yes then hallelujah and if not, then I keep on making it batter and batter until I make it the best. That is my passion, that is how I live by, and that is how I can differentiate my work with others. In my opinion passion does not mean to achieve, to do something. Passion means to do something differently, by my own way, by my own level of comfort. Passion is a differentiating tool for me. Living by these passions have impacted my life and success in many ways.

I would love to die in my passion then to live in boredom. My Passion keeps me working and keeps me putting more and more hard work to that. If I am passionate about doing something, it does not feel like that someone has imposed that task on me. Or I am doing that for someone else, even if am doing that particular task for someone else. My passion leads me. It keeps my mind think all the time. It helps me finding solutions to the problems that have occurred during that course of work and that could increase the lead time. I know if I am passionate about the quality and schedule of the task I can overcome that problem in a really quick time. Sometimes I have to work late hours for any work or job I am currently working on.  That’s my passion that let me get going and working in late hours or odd hours.

My passions create a sense of freedom in me. I don’t feel bound, circling about a prefixed orbit or following a planned routine. I feel free, easy, relaxed and comfortable. I don’t need to push myself for the work I am passionate about myself. I just want to that by my heart. There are times when I don’t feel easy or comfortable working at certain time or for certain time period. I do not do that thing. But during that relaxation transition I dun sit idle, I keep on thinking about that task, its expected outcomes, analyzing “what if” conditions about its outcomes, and all the possible ways to complete that in my time frame with desired results. In short my passion drives me, it let me live the way I want to live, it let me construct my dreams before someone construct their dreams on my land.

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Secure Cyberspace

Secure Cyberspace

List Of Potential References

Atoum, I., Otoom, A., & Ali, A. A. (2014). A holistic cyber security implementation framework. Information Management & Computer Security , 22 (3), 251 – 264.

Engineeringchallenges.org. (2016). Secure Cyberspace. Retrieved October 18, 2016, from http://www.engineeringchallenges.org/challenges/cyberspace.aspx

Rudasill, L., & Moyer, J. (2004). “Cyber-security, cyber-attack, and the development of governmental response: the librarian’s view. New Library World, , 105 (7/8), 248 – 255.

 

 


Motivation

Cybercrime is increasing day by day with the increase in technology as hackers, and other people are now trying new ways to hack the valuable information of the people. Cyberspace security is very important both for the professional and unprofessional people because it is the key way to secure your valuable information. Companies usually become the victims of hacking and viruses most so it’s important that every company either has its privacy system or they should use the cyber scape system. The critical information which is transferred through the internet is always at risk because no matter how developed the security system is there is always a loop hole in it. To make information secure over the internet, it is necessary that either the company or the person should follow the security laws. In today’s world where the technology is improving rapidly within days, it becomes crucial to keep track of the important information because the hackers always find a way to decode any program.

Background and technical issue

Current status

There are two major engineering fields which can solve this issue. These are software and IT fields of engineering. The internet is a sensitive thing, and any information which is shared on the internet can be tracked down with the help of some high-tech tools. Software engineering plays the crucial role in developing the security system as they have to come up with the high-tech coding which becomes impossible for the hackers to decode. Along with the software engineering, there is another field which can resolve this issue, and that is IT. IT is commonly referred to as information technology. This means that this field will provide the necessary tools, data, and devices to the software engineer sot accomplish the task (Engineeringchallenges.org, 2016).

Limitations

Both of these engineering fields play the important role because without them the survival of the information on the internet will become impossible. There are many security systems developed by these two fields in the past, but that was just successful for a short period as soon the hackers and scammers find the way to decode them.

Technical goal

            In this day and age where the innovation is enhancing quickly inside days, it gets to be pivotal to monitor the critical data because the programmers dependably figures out how to interpret any program. Information Technology is essential for the development and growth of the business and organizations.

Solution:

The challenge for present engineers is that they have to come up with the system which is best not just safety terms but also user-friendly. Because if the security system is way too complex, then it sometimes becomes impossible for the person to use it. As this can also cause the result in damage of the valuable data. That’s why all the two major fields of engineering Software and Information Technology sit together to come up with the unique solution to secure the information shared online (Atoum, Otoom, & Ali, 2014).

Engineering disciplines

One way to resolve this security issue is that the development of new software. The software is had to break for the hackers, but once they break for the first time, then it becomes very easy for the hackers to move inside the system. Although in the past there were many software’s developed but they were no strong enough to keep the criminals away. Now the banks and national security systems demand a comprehensive software this can be done by using the highly complex computer language and making the software by that language.

Contribution towards solution

This can’t be done with the use of new technology, so it’s very important that the software engineers work with the information technology engineers to develop the highly sensitive security system or software. Mostly the payment of the banks which is done through online system is in more danger than that present in the accounts of people. Because it’s hard for the hackers to get the personal information of the person while it’s easy for them to break the online transactions of the banks.

Another important challenge of the today’s world is that the companies are facing poor data security this means that there is no proper security for the data transfer. As security software do not secure the data transfer over the internet, their sole purpose is to secure the computer, technical devices and bank accounts from hacking. They don’t deal with the online transaction. So this is a whole new challenge for the engineers. Now to solve this problem the software engineers along with the Information Technology engineers have to develop the data security system. This means they have to come up with the idea or plan to keep the valuable information transferred online safe. It should make sure that connection is safe for data security.

Safety of the system comes first as engineers can develop the security system for the company but if it is not secure for the system in which it is used then it is useless. This happens when the software is too heavy for the system to handle, or the data security system always hangs the major server of the computer. In this situation, data losses are not because of any criminal activity as it because of the fact that the software developed was not feasible to use for this system.

So engineers have to make sure that the security system they are building is feasible to use on any other system. They must not give any harm to the internal company information as sometimes the security system is too dangerous that they can shut down whole operating system of the company (Rudasill & Moyer, 2004).

This is another way to tackle with the given problem as everything requires check and balance on it to work properly. The Same situation is with the security system they need to be monitored all the time because if the unauthorized person uses the security system, then it can be very dangerous for the company. That’s why surveillance cameras should be placed where the main server of the whole security system is located. This is very important because the mentality of the people working in the company can be changed and sometimes they can become more danger for the company rather than the outsiders.

Keeping in view, this engineer should develop a monitoring system for the security system which keeps track of every person uses it. The system before using should ask the person identity only then the cyber-attack from the enemies can be avoided. This is the only solution to tackle with the internal threats of the company. As any irresponsible worker can throw the valuable information on the internet which can cause the great damage to the company.

Personal Reflection:

The reason to choose this challenge is that this is one of the most trending topics in the world of science. As security is the issue in the technology industry since the day internet came into being. Although engineers and other persons are working hard to develop the best security software but the hackers, have big fundings and support due to which they always get their way inside the security system.

To contribute to the solution, every person can make the different by doing a little effort. As we can equip our computer system with the security software and avoid sharing information with any person online. The solution to this problem is not expensive, but it’s very complicated and time-consuming. As all of the above-mentioned solutions takes the time to show their effects on the system but the software development is the fastest way to stop hackers from going into the security system. So designs need to ensure that the security framework they are building is possible to use on whatever another framework.

They should not give any mischief to the organization interior data as some of the time the security framework is excessively perilous that they can close down entire working arrangement of the organization. They don’t manage the online exchange. So this is a radical new test for the designers. Presently keeping in mind the end goal to take care of this issue the product designs alongside the Information Technology engineers need to build up the information security framework. This implies they need to think of the thought or plan to keep the important data exchanged online safe.

References

Atoum, I., Otoom, A., & Ali, A. A. (2014). A holistic cyber security implementation framework. Information Management & Computer Security , 22 (3), 251 – 264.

Engineeringchallenges.org. (2016). Secure Cyberspace. Retrieved October 18, 2016, from http://www.engineeringchallenges.org/challenges/cyberspace.aspx

Rudasill, L., & Moyer, J. (2004). “Cyber-security, cyber-attack, and the development of governmental response: the librarian’s view. New Library World, , 105 (7/8), 248 – 255.

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Rise of Women

Rise of Women

Lucy is the regular name of AL 288-1, a few hundred bits of bone fossils speaking to 40 percent of the skeleton of a female of the hominin species Australopithecus afarensis. Thus, the skeleton is mainly of woman. In Ethiopia, the gathering is otherwise called Dinkinesh, which signifies “you are grand” in the Amharic dialect. Lucy was found in 1974 close to the town Hadar in the Awash Valley of the Afar Triangle in Ethiopia by paleoanthropologist Donald Johanson.

The Lucy example is an early australopithecine and is dated to around 3.2 million years back. The skeleton introduces a little skull which resembles with that of gorillas, in addition to confirmation of a mobile step that was clear and straightforward, much the same as that of people (and different hominins); this mix underpins the perspective of human advancement that bipedalism went before increase in mind size.”Lucy” obtained her name from the tune “Lucy in the Sky with Diamonds” by the Beatles, which was played wildly and over and over in the undertaking camp all night after the removal group’s first day of work on the recuperation site. After open declaration of the disclosure, Lucy caught much open enthusiasm, turning into a commonly recognized name at the time.

The first fossils came back to Ethiopia in 2013, and resulting presentations utilized throws. There was exchange of the dangers of harm to the extraordinary fossils, and different exhibition halls liked to show throws of the fossil get together.

Mother goddess are any of an assortment of lady like gods and maternal images of imagination, birth, ripeness, sexual union, supporting, and the cycle of development. Since parenthood is one of the all inclusive human substances, there is no culture that has not utilized some maternal imagery in delineating its divinities. In view of the wide varieties concerning maternal figures, there is a squeezing, however so far neglected, requirement for a more unpredictable and valuable typology of mother goddesses and maternal themes in light of importance, imagery, and capacity. The term additionally has been connected to figures as assorted as the alleged Stone Age Venuses and the Virgin Mary.

Mother goddesses, as a particular sort, ought to be recognized from the Earth Mother, with which they have regularly been puzzled. Interestingly, mother goddesses are individual, have unmistakable characters, are youthful, are not cosmogonic, and are exceptionally sexual. In spite of the fact that the male plays a generally less essential part, being as often as possible lessened to a simple fecundator, mother goddesses are normally part of an awesome combine, and their mythology portrays the changes of the goddess and her (every now and again human) partner. Not at all like the mother goddess, who is a particular wellspring of importance and who should irregularly experience intercourse, is the Earth Mother a cosmogonic figure, the forever productive wellspring of everything.

Jericho is one of the world’s most established persistently occupied urban communities on the planet. The town started with little roundabout, irregularly in the floors of the structures, the development of wild grains and the utilization of no stoneware. Archeologists have proof of occupants living in the city since 9000 BCE. Indeed, even before the period of lasting settlement, the zone that would one day get to be Jericho was a well-known campground for Natufian seeker gatherers. As the earth rose up out of a generally cool period known as the Younger Dryas somewhere around 10,000 and 9000 BCE, the zone turned out to be more accommodating for human settlement. Structures were made of mud and straw blocks held together by mud dried in the sun.

Catal Huyuk (Çatalhöyük, Turkish for Forked Mound) is one of the biggest and best-saved Neolithic settlements known to archeologists. Situated in southern Anatolia, in advanced Turkey, Catal Huyuk was possessed somewhere around 7500 and 5700 BCE. Access to these homes was gotten to through gaps in the rooftop and stepping stools down into the home. In this sense, the tops of the homes served as the walkway in the town. The site is included totally of local structures, a few with expansive rooms with wall paintings. The mud-block residences were packed together in firmly pressed bundles without any avenues or trails between each other.

Homo erectus (signifying “upright man”, from the Latin ērigere, “to set up, set upright”) is a terminated types of primate that lived all through the greater part of the Pleistocene land age. Its soonest fossil confirmation dates to 1.9 million years prior and the latest to 70,000 years back. It is by and large felt that H. Considering the extensive morphological variety among all Dmanisi skulls, specialists now propose that few early human predecessors differently arranged, for instance, as Homo ergaster, or Homo rudolfensis, and maybe even Homo habilis, ought to rather be assigned as Homo erectus. Erectus started in Africa and spread from that point, moving all through Eurasia to the extent Georgia, India, Sri Lanka, China and Indonesia. Another verbal confrontation showed up in 2013, with the documentation of the Dmanisi skulls.

The primary full development rose by 3500 B.C. in the Tigris-Euphrates valley in the Middle East. Generally before long human progress created along the Nile in Egypt, and later spread to different parts of the Middle East and one area in Africa. The approach of progress gave a system to the majority of the advancements in world history. These elements secured the advancement of these social orders until the halfway to vague the stream valley human advancements after around 1000 B.C. The early civic establishments in the Middle East and North Africa served as generators of various particular and strong human progress customs, which can in any case be found in civic establishments around the Mediterranean, in parts of Europe, and even over the Atlantic. Furthermore, the particular early social establishments that emerged in the Middle East and Africa had a few unmistakable elements, in political structure and social tone, for instance.

The hundreds of years in which early human advancements grabbed hold and spread in Mesopotamia and Egypt, and after that in encompassing areas, give an interesting knowledge into the ways progress came to completion, the reasons it created, and the blends of favorable circumstances and inconveniences it included. Isolate focuses emerged, especially along the Tigris-Euphrates and the Nile that had generally little association and varied from numerous points of view. The time of early progress, extending over 2000 years, additionally permits an unmistakable comprehension of the blends of differing qualities and contact that would long shape history in the Middle East, northern Africa, and southern Europe.

The Apostle Paul encouraged spouse to comply with their husbands and husbands to love their wives. This basic appeal perfectly aggregates up the customary thought of the family all through Jewish history as imagined in the Bible. As in the vast majority of the Ancient World, marriage was the perfect state. Guardians orchestrated the marriage with a view to finding an appropriate match from the same tribe and the same or a neighboring town. There were tenets that precluded a man from wedding his sister, mother, little girl or any other person that would imply that his significant other would be attached to him in more than one way. The man was the leader of the house and the lady was the assistant, yet they were to cooperate for the advantage of each: the result was to be an organization.

A spouse’s first obligation, and most prominent bliss, was to conceive an offspring, ideally to a child to proceed with her better half’s name and genealogy. Any youngster that came about would give the spouse as much status as really conceiving an offspring herself. So critical was it for a man to have a child that the most widely recognized purpose behind separation – simple to get for a man – was childlessness. In well-to-do families it was normal for the spouse to have an individual slave. It the spouse couldn’t imagine she could give the slave to her better half.

The Minoans were a quiet society that thrived from around 2050 BC to 1470 BC. They lived essentially on the expansive isle of Crete in the Mediterranean Sea. Their seat of government was situated at the town of Knossos and Men and ladies are deciphered to have been equivalent without respect for race, sex, sex or age.

Numerous trust that the Mycenean religion included offerings and penances to the divine beings and some have estimated that those offerings included human yield in light of printed confirmation and bones found outside tombs. Those affiliations made a “class” society that organized financial aspects over family relationship. Urbanization drastically changed social connections. Where natural connections stayed principal in provincial zones, urbanized societies embraced more unique, unsteady and unequal affiliations.

Urban territories were separated into open and residential circles yet did not influence encompassing littler tribal social orders. Social disparity came about when chairmen, lords and clerics controlled the riches and expected more powerful parts. While there is no clear social honorability in the old world, class was an inalienably precarious method for social association.

In the end, in Classical Greece, young ladies as a rule experienced childhood under the watchful eye of a medical caretaker and invested the greater part of their energy in the gynaikon, the ladies’ quarters of the house situated on an upper floor. For instance, recovering water from the nearby wellspring house was considered a lady’s errand, as well as offered a lady the chance to associate with other ladies outside of the house. It was likewise the obligation of ladies to visit the tombs of relatives. Regularly, they brought offerings and tied bands around the grave stelai, a custom that is all around bore witness to on various white-ground Greek lekythoi. Ladies could go to open discourses and visit certain sanctuarie. The gynaikon was the place moms’ breast fed their youngsters and occupied with turning string and weaving. Notwithstanding childbearing, the weaving of texture and dealing with the family unit were the central obligations of a Greek lady. Young ladies, in any case, had some portability in those days.

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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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which of the following describes loyalists

Okay so i have the answers but i would like to know if i have them right. may someone tell me which ones are right and wrong ?

Which of the following describes Loyalists? (1 point)
A. They decided to fight against the British.
B. They supported British taxation.
C. They thought Patriots were too radical.
D. They wanted to return to Britain.

  1. According to the Declaration of Independence, where does a government’s power come from? (1 point)
    A. the Creator
    B. the consent of the governed
    C. the self-evident rights of life, liberty, and the pursuit of happiness
    D. the right of the people to institute a new government
  2. As a result of the Revolution, women in America (1 point)
    A. were granted the right to sign a contract.
    B. earned the right to own property.
    C. gained respect.
    D. suffered abuse.
  3. In what way did the American Revolution affect other countries? (1 point)
    A. The practice of slavery spread throughout Europe.
    B. Foreign governments attempted to punish Patriot leaders.
    C. Countries tried to avoid the devastation of war.
    D. Other republican groups fought to overthrow aristocratic governments.
  4. Which political theory defines the different responsibilities for each branch of government? (1 point)
    A. popular sovereignty
    B. Limited government
    C. separation of powers
    D. Federalism
  5. Which of the following describes Federalism? (1 point)
    A. State governments dominate a weak national legislature.
    B. State and national governments share power.
    C. A strong executive directs national policy for dependent states.
    D. A strong national legislature gives equal voice to all citizens.
  6. Why did Northern industrialists favor protective tariffs? (1 point)
    A. Tariffs raised the cost of European goods so that more people would buy American goods.
    B. Labor unions demanded tariffs because they raised factory workers’ wages.
    C. Investors used money from tariffs to reduce production costs.
    D. Higher prices meant that companies earned higher profits.
  7. Which of the following drew a line north of which any new states would be free states and south of which any new states would be slave states? (1 point)
    A. Missouri Compromise
    B. Marbury v. Madison
    C. American System
    D. Monroe Doctrine
  8. In which direction would the people in this illustration have likely been traveling? (1 point)
    A. north to south
    B. south to north
    C. east to west
    D. west to east
  9. The Fugitive Slave Act of 1850 angered Northerners because (1 point)
    A. it prioritized states’ rights over the rights of the federal government.
    B. it contradicted the Missouri Compromise.
    C. it contradicted the Wilmot Proviso.
    D. it increased federal intervention in the affairs of independent states.
  10. The term “Bleeding Kansas” can be attributed to (1 point)
    A. the competition between farmers trying to settle the land.
    B. the blistering speech of Charles Sumner on the Senate floor.
    C. the competition of opposing political groups.
    D. Preston Brooks’s attack on Ft. Sumner.
  11. Why did South Carolina secede from the Union? (1 point)
    A. Lincoln stated that he wanted to support slavery.
    B. The North no longer wanted it in the Union.
    C. The Crittenden Compromise failed.
    D. They believed that Lincoln was hostile to slavery.
  12. What happened to the South’s economy during the Civil War? (1 point)
    A. It improved.
    B. It remained stable.
    C. It deteriorated.
    D. It declined and then grew.
  13. Vicksburg is located on which major river? (1 point)
    A. Hudson
    B. Susquehanna
    C. Mississippi
    D. Colorado
  14. Some abolitionists criticized Lincoln’s Emancipation Proclamation because (1 point)
    A. they knew it did not specifically free all enslaved people.
    B. they wanted it sent to European countries.
    C. they wanted it to give enslaved people full rights of citizenship.
    D. they wanted it to bring an end to the Civil War.
  15. Why was a plan for Reconstruction of the South needed? (1 point)
    A. The Lincoln administration did not want to readmit the Confederate states to the Union.
    B. Many new citizens had joined the nation during the war.
    C. The Constitution provided no guidance on secession or readmission of states.
    D. The Southern economy had grown, and Northern states wanted to share the prosperity.
  16. The Republican Party became strong in the South, in part because (1 point)
    A. millions of Southern African American men became voters.
    B. the party did not require a loyalty oath in order to vote.
    C. many white Southerners attended the state constitutional conventions.
    D. all of the former Confederate states had met the requirements to rejoin the Union.

my answers are: B,B,B,D,c,d,a,a,a,c,a,c,c,a,b,a.

0 0 649
asked by day
Oct 17, 2012
you missed 1,3,6,9,10,11,12,14,15,16,17

The correct answers are C,C,B,B,C,D,A,C,A 100%

0 0
posted by SafariaBell
Oct 18, 2013
are those correct?

1 0
posted by ron
Sep 8, 2014
Why did slavery continue after the Revolution?

0 0
posted by Katie
Sep 22, 2014
In which state was the Battle of Trenton fought?

0 0
posted by kk
Jan 28, 2015

C,B,C,D,C,B,A,A,B,C,D,A,C,C,A this is for 1-15

0 0
posted by Tanya
Sep 2, 2015
Real answers:
C,B,C,D,C,B,A,A,B,D,C,D,C,C,A,C
100% correct I garentee!!!! Tanya is wrong!

0 0
posted by Evangeline
Sep 12, 2016
thanks evangeline!

0 0
posted by o
Sep 13, 2016
you da best Evangeline!!!!!!!

0 0
posted by nice guy
Sep 29, 2017
100%?

0 0
posted by is evengeline right
Oct 2, 2017

Thanks!

0 0
posted by Amanda
Oct 5, 2017
Evangeline is indeed right!

0 0
posted by big potato
Nov 27, 2017
Thank you Evangeline, all were correct

0 0
posted by Personification Personified
Sep 7, 2018
THANK YOU EVANGELINE!!

0 0
posted by lil skies<3
Oct 3, 2018

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

with Microsoft®

Office 2010 V O L U M E 1

PEARSON T O W N S E N D FERRETT HAIN VARGAS

with M ic roso f t

Office 2010 V O L U M E

T O W N S E N D I FERRETT I H A I N I VARGAS

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Library of Congress Cataloging-in-Publication Data Townsend, Kris. Skills for success with Office 2010 / by Kris Townsend.

p. cm. ISBN 978-0-13-703257-0 (alk. paper) 1. Microsoft Office. 2. Business—Computer programs. I, Title.

HF5548.4.M525T692 201 I 005.5—dc22 2010016531

Editor in Chief: Michael Payne AVP/Executive Acquisitions Editor: Stephanie Wall Product Development Manager: Eileen Bien Calabro Editorial Project Manager: Virginia Gitariglia Development Editor: Nancy Lamm Editorial Assistant: Nicole Sam AVP/Director of Online Programs, Media: Richard Keaveny AVP/Dircctor of Product Development, Media: Lisa Strife Editor—Digital Learning & Assessment: Paul Gentile Product Development Manager, Media: Calhi Projitko Media Project Manager, Editorial: Alana Coles Media Project Manager, Production: John Cassar Director of Marketing: Kate Valentine Senior Marketing Manager: Tori Olscn Alves Marketing Coordinator SI/<<I« Osterlitz

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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

MDAU mi mm • J- : >O-L

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Your ilartlng » c r e « n will look Ilk* this: S K I L L !

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..: .:

• MIMIJ-»TT*IIHDR»«U««IJI;UIF.:M*NJFOU« |*:R-P<TKF* T > ffirt IN NUJX ITXFFL R»»I« IN RI«J

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

* TITTR.TI bim irii mug], TU L>«

_ J

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

H > u » i « i i HI

•.m • m •

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

C M M mailt – 1 1 – * 41 IT

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AaBtccJK AaBbCcIK A A B B G .-YABBCC

‘ Items’ “Mo:ca; . rtfacmgl H*jding2 ChtDQt

Past 1 ol I Wmdi 0

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

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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.

• 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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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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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 9http://Sn1p.Hnw.9e

• 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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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

M A Y N O T D I S P L A Y

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P O I N T E R I N

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F I G U R E 3

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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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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

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• 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 .

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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

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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

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• 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

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Use Shortcut Menus and Dialog Boxes

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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
business plan writing services cheap essay writing service college essay service

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.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 17

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.

©The McGraw-Hill Companies, Inc., 2017 18 Fundamentals of Cost Accounting

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.)

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 19

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

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 68

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

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 76

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).

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 2

83

  • 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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balance each of the following redox reactions occurring in acidic aqueous solution.

Balance each of the following redox reactions occu
Balance each of the following redox reactions occurring in acidic solution
a) SO32- (s) +MNO4- —> SO42- +Mn2+
b) S2O32-+ Cl2 —> SO42-+Cl-

0 0 290
asked by Sunshine
Aug 5, 2009
You need to know and understand how to do these yourself. So rather than give you the balanced equations, I will tell you that
a)S changes oxidation state from +4 on the left to +6 on the right. Mn changes its oxidation state from +7 on the elft to +2 on the right.

b)S changes oxidation state from 2 (for each S) on the left to +6 on the right.
Cl changes from zero on the left to -1 on the right.

If this doesn’t help all that much, tell me what you don’t understand about how to balance redox equation.

0 0
posted by DrBob222
Aug 5, 2009
I’m mainly having trouble with adding H20/H+ and then balancing it!

0 0
posted by Sunshine
Aug 5, 2009
Post your work on the first one as far as you can go and I’ll help you through it.

0 0
posted by DrBob222
Aug 5, 2009
A)
OX
H20+SO32- –> SO42- +2H+ 2e-

RED

16H+ +2MnO4- —> 2Mn2+ 8H20

0 0
posted by Sunshine
Aug 5, 2009

Both half reactions look balanced to me; the second one is twice what is necessary. Notice you can reduce each coefficient by 1/2 to make them 8,1,1,4.
Looks like you did a good job to me.

0 0
posted by DrBob222
Aug 5, 2009
Here is a method I use.
SO3^- ==> SO4^-2

  1. S changes from +4 to 6. Add electrons to the appropriate side (right for this one) to balance the change in oxidation state.
  2. SO3^-2 ==> SO4^-2 + 2e
  3. Now count the charge on each side. The left is -2 and the right is -4; therefore, add
    (a) H^+ to balance the charge if it is acid solution or
    (b)OH^- to balance the charge if it is basic or neutral solution.
    This is acid so we add 2H^+ to balance the charge.
  4. SO3^-2 ==> SO4^-2 + 2e + 2H^+
  5. Now add water (usually to the opposide side) to balance the H atoms. Oxygen SHOULD balance at that point.
    H2O + SO3^-2 ==> SO4^-2 + 2e + 2H^+

For the Mn, without all the explaining, but I’ll follow the same format.

MnO4^- ==> Mn^+2
Mn goes from 7 to 2; therefore, add 5e to the left side.
MnO4^- + 5e ==> Mn^+2

Charge is -6 on the left, +2 on the right, add 8H^+ on the left to balance the charge.
8H^+ + 5e + MnO4^- ==>Mn^+2

Now add 4H2O to the right to balance the H atoms
8H^+ + 5e + MnO4^- ==> Mn^+2 + 4H2O

0 0
posted by DrBob222
Aug 5, 2009
Thank you

0 0
posted by Sunshine
Aug 5, 2009

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in which of the following situations is a sound wave most likely to travel through air

  1. In which of the following situations is a sound wave most likely to travel through air?

A) An alarm clock rings in a vacuum.
B) A giant star explodes.
C) A grasshopper eats a leaf.
D) An astronaut uses tools in space.

  1. Which of the following factors determines the loudness of a sound?

A) Frequency of the sound.
B) Amplitude of the sound.
C) The temperature of the medium.
D) The density of the medium.

  1. Which of the following affects the speed of sound?

A) The amplitude of the wave.
B) The frequency of the wave.
C) The phase of the medium.
D) The wavelength.

  1. A blind person walks through the neighborhood making loud clicking noises with his tongue. He doesn’t use a walking stick nor does he have a seeing-eye-dog. However, he avoids ever obstacle and is able to navigate his way around the neighborhood safely. What can be inferred from the given information?

A) He is detecting the reflection of sound waves.
B) He is detecting the refraction of sound waves.
C) He is detecting the absorption of sound waves.
D) He is detecting the diffraction of sound waves.

Please help quickly!! Thanks!

0 0 2,815
asked by Jasmine
Dec 9, 2013
1.C
2.B
3.C
4.A

21 0
posted by Princess Anna
Dec 9, 2013
K, Thanks Anna. That’s what I thought. 😀

5 1
posted by Jasmine
Dec 9, 2013
Your welcome 🙂

2 0
posted by Princess Anna
Dec 9, 2013
1 cant c. cause a grasshopper eat really quiet…

0 3
posted by Ur_Mom
Oct 31, 2014

I got 100./. yay

1 0
posted by ms. cat
Nov 11, 2014
Thanks i got 100

1 0
posted by Tierra
Apr 2, 2015
OMG TY SO MUCH I LOVE UUU I GAWT 100 %

1 0
posted by jam
May 16, 2015
NOW I CAN GO TO COLLEGE

1 1
posted by jam
May 16, 2015
tanks guys

1 0
posted by TiffenyLPS
Oct 21, 2015

Lol ya’ll are funny. 😀

1 0
posted by Mariana
Nov 12, 2015
I am going to see what answers get me 100%….

1 0
posted by Yuck
Mar 27, 2016
5 is A

11 0
posted by Olive
Mar 30, 2016
IS 1 ACTUALLY C?

3 0
posted by YAY
Apr 11, 2016
I got 100% thx ppl

1 0
posted by King Tyler
Apr 25, 2016

1.C
2.B
3.C
4.A
5.A

31 0
posted by LaShyla
Apr 27, 2016
lashyla is correct

2 0
posted by hhh
Apr 27, 2016
lashyla is right

0 0
posted by The_Meta13
May 16, 2016
1.c
2.b
3.c
4.a
5.a
These are the answers I took the test and I got 100%.

8 0
posted by raina the helper
Oct 6, 2016
Thank you, I got 100% on the quiz!

2 0
posted by Jane Barlow.
Nov 2, 2016

thanks I got 100%

2 0
posted by Corbin
Apr 11, 2017
c
b
c
a
a

4 0
posted by boo
Apr 26, 2017
ty guys

2 0
posted by a pimp named slick back
May 15, 2017
In which of the following situation is light most likely to be refracted

0 0
posted by Cassandra
Sep 15, 2017
greggggg

0 0
posted by Anonymous
Sep 20, 2017

I think c am i right?

0 0
posted by qdaewrf
Nov 2, 2017
-_-

0 0
posted by qdaewrf
Nov 2, 2017
THX 100%

0 0
posted by GameZone
Nov 13, 2017
TYSM!

0 0
posted by Welp
Dec 1, 2017
DONT CHEAT

0 1
posted by Andreas
Mar 14, 2018

the answers are correct. And Andreas, that’s not going to stop anyone from cheating. I commend you for your efforts, though. Nice try.

0 0
posted by Tisky
Mar 22, 2018
Andrea your cheating cause your on here. Think about it Ñina.

And Boo is right

C
B
C
A
A

Thank you Hunny~!

3 0
posted by \/(._.)\/
Mar 28, 2018
C
B
C
A
A

2 0
posted by N
Apr 29, 2018
C because every thing else cant make noise because they are deprived ofbair so even though “They eat real quiet” they still make a noise.

0 0
posted by Norot
May 1, 2018
The answers are
c
b
c
a
a’

LIKE BAM

3 0
posted by Lexxy
May 3, 2018

c
b
c
a
a

3 0
posted by PearsonConnexus
May 4, 2018
1.C
2.B
3.C
4.A
5.A

2 1
posted by Emo Aunt
May 9, 2018
The answers are
C
B
C
A
A
I just took the test and I got 100%

3 0
posted by Thank you
May 9, 2018
@BOO is correct! Thanks love! 🙂

0 0
posted by hearteyes
May 10, 2018
Lexxy? Lexey?!

0 0
posted by Cereal…. is life. -Life Cereal
May 15, 2018

boo is correct 🙂

0 0
posted by Anonymous
May 21, 2018
Unit 4 Lesson 2
C
B
C
A
A
100%

3 0
posted by DifieJaucy
Nov 6, 2018
thxs hunnies

0 0
posted by ?
Nov 27, 2018
YAAAAAASSSSSSS! Thx guys!

0 0
posted by MadderHatter
Feb 11, 2019

  1. C
  2. B
  3. C
  4. A
  5. A 0 0
    posted by Hal
    Mar 18, 2019

THANK YOU

0 0
posted by anonymous
Apr 1, 2019
thank u so much LaShyla that helped alot much thanks

1 0
posted by DJ Marshmello
Apr 2, 2019
for connections unit 4 lesson 2
Sound

1.C
2.B
3.C
4.A
5.A

0 0
posted by Netflix
Apr 9, 2019

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nach3co2

chemistry

Calculate the pH of a 0.800 M NaCH3CO2 solution. Ka for acetic acid, CH3CO2H, is

  1. 👍 0
  2. 👎 0
  3. 👁 309

asked by noelJan 16, 2011

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where is most freshwater found

Where is most freshwater on Earth found?

lakes and rivers
oceans and seas
underground
ice caps and glaciers

How does algal growth caused by agricultural waste kill marine organisms?

by blocking sunlight and depleting oxygen
by increasing oxygen levels in the water
by maintaining balance in the water
by decreasing the carbon dioxide intake of organisms

Which of the following is not a major source of freshwater pollution?

human and animal waste
industrial waste
treated sewage
agricultural waste

1 0 2,515
asked by Princess Anna
Jan 4, 2014
I’ll be glad to check your answers.

0 2
👩‍🏫
Ms. Sue
Jan 4, 2014
1.D?
2.A
3.D

0 0
posted by Princess Anna
Jan 4, 2014
I agree with your first two answers, but not with your third answer.

0 0
👩‍🏫
Ms. Sue
Jan 4, 2014
3.C

0 0
posted by Princess Anna
Jan 4, 2014

Right.

0 0
👩‍🏫
Ms. Sue
Jan 4, 2014
Alright, Thank you. 🙂

0 0
posted by Princess Anna
Jan 4, 2014
You’re welcome.

0 0
👩‍🏫
Ms. Sue
Jan 4, 2014
did you answer all correctly?

0 0
posted by unknown
Jun 5, 2014
What’s bext

0 0
posted by Austin
Apr 7, 2015

number 1 is wrong its a fools

0 2
posted by lina
Apr 20, 2015
Lina, you are wrong. If you did the slightest bit of research on this topic, you would know. I just took this assesment and got all my answers correctly. Lina, it bothers me when people tell others they got it wrong, and then give them a wrong answer!

1 0
posted by Sarah
Apr 30, 2015
THis test is : Water pollution.

1.) D Ice caps and glaciers

2.) A By blocking sunlight and depleting oxygen

3.) C Treated sewage

4.) C Increasing the us of gasoline

I gotta 4/4 100%

I am not lying, my answers are all correct.

Its unit 4 lesson 5

31 0
posted by Amanda Fire
May 6, 2015
They are all right, i got 100%, thanks amanda fire

2 0
posted by smart one : )
May 11, 2015
thanks so much 😀 i don’t use my name because I’m scared con nexus gonna catch meh

1 0
posted by anonymous
May 12, 2015

I got it all right!

0 0
posted by Vanessa
May 20, 2015
Thanks

0 0
posted by Anonymous
May 22, 2015
Thank you, Amanda! I really appreciate it!!

0 0
posted by thatonegirl
May 29, 2015
thank you everyone
I really appreciate it!!

0 0
posted by mike
Sep 28, 2015
Thanks amanda

0 0
posted by Chizzy
Dec 15, 2015

Amanda is right, thank you sooo much!

0 0
posted by Star Wars Geek
Dec 16, 2015
Thank you Amanda Fire!!!😀👍👍

0 0
posted by Kpop is real
Apr 11, 2016
yup right answers

0 0
posted by wow
Apr 27, 2016
thanks Amanda fire!!

0 0
posted by Valeria
Apr 27, 2016
yup right answers

0 0
posted by wow
Apr 30, 2016

thx

0 0
posted by bacon
May 5, 2016
wow thx amanda 😀

0 0
posted by twenty one pilots lover
May 10, 2016
Thanks Amanda c:

0 0
posted by Josh Dun (he is bae dont deny it)
May 10, 2016
Thank you Amanda.

0 0
posted by Emma
May 12, 2016
Thanks Amanda Fire!😄

This test is: Water pollution Lesson 5 Unit 4

1) D / Ice caps and glaciers

2) A / By blocking sunlight and depleting oxygen

3) C / Treated sewage

4) C / Increasing the us of gasoline

I got a 4/4 100%

0 0
posted by Z_Dancing_Donut
May 17, 2016

Amanda is right. I just did it and got 100%. Trust her.

0 0
posted by Iko Matzou
Dec 14, 2016
I also got 100%.

0 0
posted by Marvel
Feb 10, 2017
d
a
c
c

1 0
posted by makayah
Mar 10, 2017
Makayah is right I got a 100

0 0
posted by Donut
Mar 22, 2017
Amanda fire, and mikayah are right I got 100

P.S. lisen to this!!!!—->BASS BOOSTED TRAP MIX → NEFFEX EDITION

0 0
posted by nathan
Apr 25, 2017

You all are liars

0 1
posted by Kailyn
Apr 26, 2017
Nah I’m just kidding i got all the answer right

0 0
posted by Kailyn
Apr 26, 2017
Thanks 😀

0 0
posted by Nyladna
May 1, 2017
Thank you so much Amanda Fire

0 0
posted by Grace13
May 16, 2017
thanks Amanda fire

0 0
posted by Connections student 2
May 21, 2017

This helps, and if you’re in connexus, it’s actually unit 13 lesson 5 for 8th graders

0 1
posted by Hi!!!
Dec 7, 2017
1: D
2: A
3: N
4: K

2 0
posted by Oh wow, i mean wow
Dec 19, 2017
Yeah so did I thanks I wanted to make sure my answers were corrcect

0 0
posted by Sup I need help please
Feb 21, 2018
Thank you sis 🙂

0 0
posted by Queen Elsa
Feb 22, 2018
D
A
C
C

0 0
posted by Hector
Mar 6, 2018

The Answers are 100% correct

1) D

2) A

3) C

4) C

0 0
posted by b_l_a_n_k
Mar 6, 2018
TYSM

D
a
c
c

0 0
posted by albert fan
May 15, 2018
Amanda Fire is on fire!!! THANK YOU SO MUCH!!!! Got a 100%

0 0
posted by its me!!!
Oct 18, 2018
Thanks Amanda you are on Fire lol * see what I did there? * sorry 😂😅

0 0
posted by I Am an Adorable A.R.M.Y
Oct 19, 2018
lol I got C. Mixed up with A.

Btw I changed my name a tiny bit lol

0 0
posted by I’m an adorable Army
Oct 19, 2018

how could you get caught this is not my real name cause people say that putting your name could get you kicked out of connexus

0 0
posted by Bree
Oct 24, 2018

  1. D
  2. A
  3. C
  4. C 0 0
    posted by Hal
    Nov 3, 2018
    I all are getting reported and kicked out of connexus for cheating. 0 2
    posted by Connexus
    Jan 30, 2019
    hi 0 0
    posted by Anonymous
    Feb 19, 2019
    @Oh wow, i mean wow
    thats a mood 0 0
    posted by big U W U
    Mar 21, 2019

Fire=Correct

0 0
posted by You
Apr 16, 2019
1.D
2.A
3.C
4.C

0 0
posted by 100%
Apr 18, 2019
thx 100%

0 0
posted by anonymous
Apr 18, 2019

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what does a cladogram show?

What does a cladogram show?
A)comparison of the relative ages of organisms
B)evolutionary relationships between organisms
C)comparison of species that are most similar
D)ecological relationships between organisms***

Which pair below has the most shared derived characteristics?
A)horse, dolphin
B)dolphin, spider
C)cow, horse***
D)spider, cow

Which of the following is NOT used as evidence when constructing cladograms?
A)ecological roles of present-day organisms***
B)DNA sequences of present-day organisms
C)fossils of extinct organisms
D)body characteristics of extinct and present-day organisms

Sorry if i misspelled anything!

0 0 2,430
asked by Universal Almighty
May 26, 2016
3/4

  1. Is D 0 0
    posted by Shush
    Oct 13, 2016
    the answers are:
  2. B
  3. C
  4. B
  5. A

These are 100% right for science 8B Unit 1: Natural selection and adaptation Lesson 7: Evolution and biological classification (Connexus)

28 0
posted by Anon
Feb 1, 2017
thx anon 100%

4 0
posted by dude
Feb 1, 2017
anon is right

3 0
posted by 21
Mar 15, 2017

B

1 2
one is b

2 0
posted by mae
May 17, 2017
im so fresh

0 1
posted by ⌐■_■
Nov 14, 2017
its wrong i just took it and i gave me a 50

1 1
posted by cardi B
Nov 19, 2017
Thanks Anon 100%

2 0
posted by Jack
Jan 24, 2018

Thanks Anon

2 0
posted by Arai
Jan 24, 2018
4/4 thanks anon

2 0
posted by J
Jan 30, 2018
Anon is right for conections

1 0
posted by Hi
Feb 2, 2018
Anon is correct

1.B
2.C
3.B
4.A

If you go to connections.

3 0
posted by BOIIIIII
Mar 22, 2018
B
C
B
A

2 0
posted by bigred
Apr 19, 2018

4/4 thx Anon

1 0
posted by Anonymous
Apr 23, 2018
The funny thing is, teachers can’t sew jiskha for giving answers. btw, it’s not called cheating, it’s called checking your answers. Jiskha is made for HOMEWORK HELP! should I say it louder or are you def, hypocrites?!

Anyways, yeah, it’s homework help, so, ConnexAcad can’t do anything about kids gettin answers! >:D

2 0
posted by Anonymous
May 1, 2018
no its cheating

0 2
posted by urmom
May 1, 2018
B
C
B
A

1 0
posted by EINSTIEN
May 2, 2018
Honestly I understand that teachers will get upset but like weren’t you the student once haven’t ever looked something up maybe even once to get your grade a little higher. Because this ish can be hard sometimes ok

3 0
posted by Jezziedut
May 21, 2018

what dose a cladogram show?

0 0
posted by meseret
May 29, 2018
@Anon is 100% correct! 🙂

  1. B
  2. C
  3. B
  4. A

Your Welcome! 🙂

3 0
posted by lun 2.0
May 29, 2018

  1. B
  2. C
  3. B
  4. A 3 0
    posted by Hal
    Oct 18, 2018
    are these for lesson 7 Evolution and Biological Classification?
    i need to confirm this… if these are for other quiz, plz speak up now. 0 0
    posted by Warrior Cat Lover
    Nov 28, 2018
    nobody?…. alright then, i will confirm this myself….. 0 0
    posted by Warrior Cat Lover
    Nov 28, 2018

yup this is correct, 4/4 (100%) 🙂

2 0
posted by Warrior Cat Lover
Nov 28, 2018

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what is the unit rate for fred’s sub shop

1.What is the unit rate for Fred’s Sub shop?(Will post photo/link in the comments)

A. $10 for 2 subs
B. $5 for 2 sub
C. $1 for 1/5 of a sub
D. $30 for 6 subs

  1. What is the slope-intercept equation for the cost of a sub at Fred’s sub shop?

A. y = 2x
B. y = 10x
C. y = 5x
D. y = 5x + 2

  1. The data in the table are linear. Use the table to find the slope.(Will link in the comments)

A. 3/2
B. -3/2
C. -2/3
D. 2/3

  1. What hill described in the table is the steepest? Explain.(Will link in the comments)

A. Bell Hill: It rises one foot for every 4 feet of horizontal travel.
B. Dixie Hill: It rises two feet for every 1 feet of horizontal travel.
C. Liberty Hill:It rises four feet for every three feet of horizontal travel.
D. Liberty Hill:It rises 3/4 foot for every 1 feet of horizontal travel.

My answers:

  1. A
  2. Not really sure, D?
  3. -3/2?
  4. D? 1 0 3,078
    asked by Savaline
    May 8, 2015
    Okay, I don’t know how to post the photos, but if you have the answers please let me know which are correct and which are wrong! I really would like to boost my grade to a C+ but this stuff confuses me! Ms.Sue? 0 0
    posted by Savaline
    May 8, 2015
    1.B
    2.C That’s all I know. 1 2
    posted by Anonymous
    May 11, 2015
    the answers are 1.B 2.C 3.B 4.D 1 8
    posted by jess
    May 13, 2015
    B
    C
    B
    D 5 9
    posted by Me
    May 20, 2015

Thanks Jess and “Me”!

1 4
posted by Kenxie
May 29, 2015
B
C
B
B

33 0
posted by Correct Answers
Nov 25, 2015
4 is b

8 0
posted by Anonymous
Jan 28, 2016
its D 4 is D GAWH

1 5
posted by Michelle
Feb 4, 2016
You guys are wrong the answers are
1.B
2.C
3.B
4.B
@Correct Answers is right
and so is @Anonymous too
NUmber 4 is b

10 0
posted by hidra
Feb 5, 2016

Hidra is right! I got 100% I knew the answer to 2 of them but I couldn’t find the other ones. Also make sure the last one makes sense to you, so you can get a 100% like me!

1 0
posted by J.E.G
Feb 10, 2016
Hindra was correct. I got 100% thank you very much.

0 0
posted by Correct
Feb 17, 2016
Yes hidra is right 100%!

0 0
posted by Ironman
Mar 11, 2016

4 is d. Trust me on this one.

1 1
posted by Skylar
Mar 20, 2016
Hidra is right I only looked at Jess and Me. I got 75% 😔☹️😤

0 0
posted by Kpop is real
Mar 25, 2016

B
C
B
B
Those are the right answers

4 0
posted by Kpop is real
Mar 25, 2016
4.) is D

0 2
posted by #FreeGucci
Mar 29, 2016
1.B
2.C
3.B
4.D
I’m in connections academy and I just the test and number 4 is D no questions about it 4 IS D.

1 4
posted by Gloria
Mar 30, 2016
Skylar
Is right I got 75% from trusting hidra 4 is D

1 1
posted by Batman
Mar 31, 2016
yeah 4 is d Gloria and Batman are right

0 0
posted by sav
Apr 7, 2016

  1. is B) Sam’s 0 0
    posted by Nina
    Apr 17, 2016
    omg hidra is right I just took the test Graphing Proportional Relationships Lesson 7 Connections Academy.
    B
    C
    B
    B
    100% Guaranteed
    I apologize if you have a different test than me. 2 1
    posted by Rayven M.
    Apr 18, 2016
    B
    C
    B
    B
    All correct 7 0
    posted by Ciera Rue
    Apr 21, 2016
    Number 4 is D for this test.. 0 0
    posted by Anon
    Apr 25, 2016
    guys look two dif questions for #4.
    the question she has is d
    the other question is b. (sam) 0 0
    posted by Anonymous
    Apr 26, 2016

B
C
B
B

0 0
posted by Anonymous
Apr 30, 2016
^^^^^^^

0 0
posted by Gracious Human
May 1, 2016
^^^^^^^^^ Thank you fren

0 0
posted by Just a weeb
May 1, 2016

  1. $5 for 1 sub
  2. y= 5x
  3. 5.5
  4. Sam’s

These are the answers, so if you have the answers placed different, there will be no confusion!

4 0
posted by Anonymous
May 7, 2016
connexus 4 is D
NO dought just deal with it

0 1
posted by yes correct
May 9, 2016

Never mind
it is b just looked at open study b for 4 is correct

0 0
posted by yes correct
May 9, 2016
Numb 4 ia D I just got that one wrong…wow people..maybe they change the last question

0 0
posted by Anonymous
May 10, 2016
B
C
B
B

0 0
posted by yo :
May 10, 2016
It looks like there are 2 different sets of questions and that is what is causing all the confusion…one set of questions the last answer is B and the other set of questions is D…people read the questions originally posted and compare they to your question…numbers one and two are the same as mind but 3 and 4 are different, it was just dumb luck that the answer to number 3 just happened to be B for both questions. The question number 4 above the answer is D…the other question is “The equation for the cost for subs at Anne’s Restaurant is y=4.75x. If the cost for subs at all three sandwich places were graphed, which would have the steepest line?” That answer is B….hopes this clears up the confusion for everyone

1 0
posted by Bashful
May 10, 2016
those who think those are correct are wrong its
1.c
2.c
3.b
4.d

0 0
posted by joshua diin
May 11, 2016

THX EVERYONE!!!!!!!!!!!!!!!

0 0
posted by fox girl
May 11, 2016
The aswer for this set of questions is 4:D. For the one I had it was B:Sam’s.

0 0
posted by Ellie
May 12, 2016
Trust me it’s

B
C
B
B

1 0
posted by Kade matson
May 13, 2016
dude 4. is D I got a 3/4

0 0
posted by The_Meta13
May 18, 2016
LISTEN EVERYONE the answers for the Connections academy is B C B B I don’t know what everyone else is talking maybe its a different quiz but ALL CONNECTIONS ACADEMY USERS: B C B B

0 0
posted by anonymous
May 18, 2016

THANKS ANONYMOUS
“LISTEN EVERYONE the answers for the Connections academy is B C B B I don’t know what everyone else is talking maybe its a different quiz but ALL CONNECTIONS ACADEMY USERS: B C B B”

0 0
posted by Your Butt
May 20, 2016
connections:
BCBB
Whatever other Online School which was mentioned:
BCBD

1 0
posted by Don’t feel like telling my name
May 25, 2016
for my connections people it is
b
c
b
b

0 0
posted by cellis
Jan 30, 2017
B
C
B
B
Connections Students

0 0
posted by Jay
Jan 31, 2017
For Georgia connections it is
B
C
B
D

0 0
posted by Davye
Feb 1, 2017

Uhh yall can trust me or not, thats yall but the answers are
B
C
B
B
For Lesson 7: Graphing Proportional Relationships CE 2015
Algebra Readiness (Pre-Algebra) B Unit 2: Functions
GettingStartedGettingStartedInstruction

1 0
posted by Brah
Feb 1, 2017
Brah is right. 4 IS NOT d, its B!!!!

0 0
posted by Its Johnny!
Feb 1, 2017
BCBB is right in connections academy

0 0
posted by ttng
Feb 2, 2017
I got a 3/4.
ok the real answers are NOT BCBB.
You do it and you will get a 75%
The real answers are:
1.B
2.C
3.B
4.D
Trust me.

0 0
posted by Ashlin
Feb 7, 2017
IF YOU ARE ON UNIT 3 LESSON 7 GRAPHING PROPORTINAL RELATIONSHIPS IN CONNEXUS THE ANSWERS ARE
B
C
B
D

0 1
posted by Anonymous
Feb 15, 2017

The last one was D thanks a lot for making me fail :l

0 0
posted by Jiskha
Mar 1, 2017
B $5 for 1 sub
C y = 5x
B 5.5
B Sam’s

0 0
posted by Kat
Mar 3, 2017
4 was d not c

0 0
posted by Amanda
Mar 11, 2017
4 is B I got 75% I’m sorry Skylar I love you bro

0 0
posted by Wally West
Mar 21, 2017
Got B for 4

0 0
posted by CherriesAreGood
Apr 4, 2017

Hidra is correct……….

0 0
posted by S.H.E.L.D
Apr 5, 2017
1.)B
2.)C
3.)B
4.)B

ARE RIGHT

0 0
posted by math boss
Apr 14, 2017
I can confirm that the answers are

B
C
B
B

0 0
posted by boss baby
May 2, 2017
Hidra #4 is liberty hill

0 0
posted by Christian
May 17, 2017
B
C
B
B
Is correct, I just took the quick check and its B, C, B, and B.

0 0
posted by Dawn
Jun 8, 2017

DONT BE RETARDED AND GO WITH…
B
C
B
D
YOU WILL GET (3/4) A FREAKING 75%
YOU WANT AN (4/4) A AWESOME 100% GO WITH…
B
C
B
B
THANK YOU!!!!!

1 0
posted by ULTRA INSTINCT
Jan 25, 2018
The following answers are correct for Unit 2:Functions Lesson 7: Graphing Proportional Relationships for connexus students

0 0
posted by Yup
Feb 1, 2018
The following answers are correct for Unit 2:Functions Lesson 7: Graphing Proportional Relationships for connexus students
1.B
2.C
3.B
4.B

0 0
posted by Yup
Feb 1, 2018
1.What is the unit rate for Fred’s Sub shop?

A. $10 for 2 subs
B. $5 for 2 sub
C. $1 for 1/5 of a sub
D. $30 for 6 subs

  1. What is the slope-intercept equation for the cost of a sub at Fred’s sub shop?

A. y = 2x
B. y = 10x
C. y = 5x
D. y = 5x + 2

  1. The data in the table are linear. Use the table to find the slope.

A. 3/2
B. -3/2 *
C. -2/3
D. 2/3

  1. What hill described in the table is the steepest? Explain.

A. Bell Hill: It rises one foot for every 4 feet of horizontal travel.
B. Dixie Hill: It rises two feet for every 1 feet of horizontal travel.
C. Liberty Hill:It rises four feet for every three feet of horizontal travel.
D. Liberty Hill:It rises 3/4 foot for every 1 feet of horizontal travel. *

THE CORRECT ANSWERS ARE:
1)B
2)C
3)B
4)D

THE LAST QUESTION CHANGES, SO PLEASE BE CAREFUL!!

1 0
posted by eggie boy
Feb 1, 2018
It’s
B
C
B
D
Always look further down, and don’t believe people who post again using a different names saying, “100% this persons Answers!!!”.

0 0
posted by Elzbieta Bosak
Feb 12, 2018

BBCD is WRONG, I got 75% at Connections Academy. Thanks for posting wrong answers people.

0 0
posted by Abigail
Feb 14, 2018
REAL ANSWERS

  1. B
  2. C
  3. B
  4. B

100% on Connexus

1 0
posted by Connexus
Feb 15, 2018
There is 5 questions tho

1 0
posted by BOIZ
Mar 8, 2018
^^^^^ True

0 0
posted by LittleNoot
Mar 9, 2018
I got a 80 because i had 5 questions not 4 so if you have 5 questions connexus students heres the answers i promise a 100%

1.) B , $ 5 for 1 sub
2.) C , 5x
3.) B , 5.5
4.) B, Sam’s
5.) B , y=4*0

3 0
posted by ElevenMike
Mar 9, 2018

There are 5 questions for this quick check and this year!
(for connexus only)

1.B

2.C

3.B

4.B

5.B

Promise this will give you a 100%

5 0
posted by GrApE
Mar 9, 2018
4 is b

0 0
posted by Hehe
Mar 21, 2018
For conexxus students the last one is D

0 0
posted by ~ify
Mar 29, 2018
4 is b i got a 75 because i trusted the people that said d

0 0
posted by Anonymous
Apr 12, 2018

4 is D for SCCA

0 0
posted by Blahhh
Apr 16, 2018

1.F
2.U
3.C
4.K

200% I promis

4 0
posted by hush my child
Apr 18, 2018

  1. B
  2. C
  3. B
  4. B 0 0
    posted by Ching Chong
    Apr 19, 2018
    Thanks Ching Chong 0 0
    posted by Untold Secrets </3
    Apr 30, 2018
    @Ching Chong is 100% right! Thanks!!!! 0 0
    posted by Laura
    May 2, 2018
    GUYS STOP THEY ARE ALL DIFFERENT FOR 4 FOR ME IT WAS B SAM BUT OBV ITS D FOR SOMEONE ELSE STOP ARGUEING 0 1
    posted by the answers are different for the lAst one
    May 13, 2018

people literally go crazy if one answer looked different than the other -_-
I mean, dude, if you get one wrong, it won’t take out 90 percent of your grade

0 0
posted by Cereal…. is life. -Life Cereal
May 15, 2018
its 4 D I got 3/4 for lesson 7 unit 5

0 1
posted by tracy
May 17, 2018
4 IS NOT D IT IS B!!!!!!

1 0
posted by hi
May 21, 2018
its sams

0 0
posted by hi
May 21, 2018
Just took it. If you have 4 questions, the last one is b. VOTE FOR TRUMP!!!!!

0 1
posted by The Russians
May 23, 2018

For California Connections Academy I got 4/4

  1. B
  2. C
  3. B
  4. B 3 0
    posted by Help Humanity
    Jun 12, 2018
    B C B B I got 100% 4/4 2 0
    posted by cAt.ExE HaS sTopPeD wORkInG
    Jan 17, 2019
    Just took the assignment, I can confirm that bcbb is right and that anyone putting bcbd is trying to make you get a question wrong. 1 0
    posted by 420blazeit
    Feb 6, 2019
    For OCA, the answers are
    B
    C
    B
    B
    I took the quick check and got the last wrong.
    If you’re not in OCA, then the answers might be
    B
    C
    B
    D 0 0
    posted by ·
    Feb 11, 2019
    B
    C
    B
    B
    B 0 0
    posted by 5 Q
    Feb 12, 2019
  5. B. 0 0
    posted by David S.
    Feb 26, 2019
    B
    C
    B
    B
    100% correct i got 4/4 1 0
    posted by billie eyelish stan
    Mar 4, 2019
    You all are wrong I just did my test right now and 4 is d 0 0
    posted by Anonymous
    Mar 7, 2019
    hmm 0 0
    posted by
    Mar 15, 2019
  6. B
  7. C
  8. B
  9. D 0 0
    posted by Kinsey
    Mar 19, 2019

Truly the answers are…
B
C
B
D
Take them or not I don’t give a @#*$. However hope you get 100%, see ya.

1 1
posted by FMLyay
Mar 20, 2019

  1. B
  2. C
  3. B
  4. B 1 0
    posted by Hal
    Apr 11, 2019
    b
    c
    b
    b

those who posted these answers are right, you can trust them

1 0
posted by 요웅화
Apr 17, 2019

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why is photosynthesis an example of a chemical reaction

Why is photosynthesis an example of a chemical reaction, and why is it classified as endothermic?
17,055 results
Science
Why is photosynthesis an example of a chemical reaction, and why is it classified as endothermic?

asked by Pier on February 10, 2018
Science Question Help!!
Why is photosynthesis an example of a chemical reaction, and why is it classified as endothermic. Can someone help me with this please!!

asked by that emo girl! on March 15, 2018
Science
Why is photosynthesis an example of a chemical reaction, and why is it classified as endothermic? Help please

asked by Jess on November 28, 2016
Science PLEASE HELP ASAP
Why is photosynthesis an example of a chemical reaction, and why is it classified as endothermic?

asked by Rodeo~Babe on April 5, 2018
Science
Why is photosynthesis an example of a chemical reaction, and why is it classified as endothermic?

asked by Zack on March 13, 2015

science
Why is photosynthesis an example of a chemical reaction, and why is it classified as endothermic?

asked by cuz im not too smart. on March 7, 2016
Science
1) Why is photosynthesis and example of a chemical reaction, and why is it classified as endothermic? 2) how do everyday activities like driving a car using electricity less to global warming?

asked by I’m dumb on October 30, 2018
biology (check answers)

  1. How do endothermic and exothermic reactions differ? a. Endothermic reactions release energy and are spontaneous. b. Exothermic reactions release energy and are spontaneous. c. Endothermic reactions give off heat and light. d. Photosynthesis is

asked by Dizzie on October 3, 2016
biology (check answers)

  1. How do endothermic and exothermic reactions differ? a. Endothermic reactions release energy and are spontaneous. b. Exothermic reactions release energy and are spontaneous. c. Endothermic reactions give off heat and light. d. Photosynthesis is

asked by Dizzie on October 2, 2016
Science
Is photosynthesis a endothermic reaction

asked by Anonymous on December 14, 2015
Science
Which of the following is true about photosynthesis? A. It is an exothermic reaction. B. It is an endothermic reaction. C. It produces carbon dioxide. D. It occurs in animals.

asked by Anonymous on February 6, 2019
Science
Which of the following is true about photosynthesis? 1). it is an exothermic reaction. 2). it is an endothermic reaction. 3). it produces carbon dioxide . 4). it occurs in animal.

asked by Leo the Lion on October 8, 2018
Science!
1) Which of the following is true about photosynthesis? A. it is an exothermic reaction B. it is an endothermic reaction C. It produces carbon dioxide D. it occurs in animals I think it’s A.

asked by Anonymous on February 24, 2016
Chemistry
Another fill in the blank Show the chemical reaction equation for the process known as photosynthesis by filling in the blanks below ++ —> +_ search for photosynthesis reaction on Google.

asked by Steve on May 16, 2007
bio
Assignment: Photosynthesis and Cellular Respiration Energy acquisition is essential for all life. Whether the organism is classified as plant or animal, single-celled or multi-cellular, the exchange of energy and the formation of products consist of a

asked by sabrina on April 12, 2009

Science
I don’t understand this question… Which side of the chemical equation would energy be located on in an endothermic reaction? I understand that in an endothermic reaction it absorbes energy.

asked by Emily on February 28, 2008
Biology
What is the overall chemical formula for photosynthsis? 6Co2+6H2O—>C6H12O6+6O2 Where does the energy come from in photosynthesis? From Sunlight? What is the relationship between photosynthesis and respiration Photosynthesis makes the glucose that is used

asked by Anonymous on November 16, 2015
Chemistry

  1. The delta Hf of an element in its standard state is defined to be a) 0 kJ/mol b) 10 kJ/mol c) -10 kJ/mol d) greater than 0 kJ/mol e) a unique value for each element I am assuming its a? 2. Which of the following statements are true? I) The reaction

asked by Bobby on July 21, 2010
Chemistry
Atom-Particle that cannont be divided in half becasue it is in its smallest form. Reactants-Substances that exist before the reaction begins. Endothermic Reaction-take in, or absorb heat energy. Exothermic Reaction- Release Heat energy Inhibitor-makes a

asked by Tom on October 8, 2007
Chemistry
Is the reaction involved in dissolving ammonium chloride in water an endothermic reaction or exothermic reaction? Why? I am pretty sure it is endothermic, but I am just not sure why ?

asked by Anonymous on November 8, 2009
gen chem
A nuclear reaction, such as the transmutation of uranium-238 to a stable isotope lead-206, involves exothermic and endothermic processes. In this reaction, is there any physical and chemical changes involved?

asked by Anonymous on August 8, 2010
Chemistry
The equation for fermentation of glucose to alcohol and carbon dioxide is C6H12O6= 2C2H5OH + 2CO2 The enthalpy for the reaction is -67kj. Is the reaction endothermic or exothermic? Is the heat energy absorbed or released as the reaction occurs? I think its

asked by Megan on April 20, 2016
SCIENCE
How does temperature change during a chemical reaction. (Note: it has to be a Endothermic and exothermic reactions) Thanks

asked by DEEZ GOT HEE on December 22, 2015
Chemistry – enthalpy and rate constant (check)

  1. The rate of a chemical reaction is dependent on its ΔH. Do you agree or disagree with this statement? Briefly justify your answer. I agree with the above statement, enthalpy is defined as the internal energy of the reactants and products therefore the

asked by Farah on June 8, 2011
Chemistry
Is CO + O2 -> CO2 an endothermic or an exothermic reaction? Also, are all combustion reaction endothermic? Thanks in advance.

asked by Namie on May 7, 2012

Biology
Cellular Respiration and Photosynthesis co-exist as paired metabolic processes. Photosynthesis uses light energy to convert carbon dioxide into glucose, a simple sugar, in two steps, the light dependent and light independent reactions. Oxygen is produced

asked by Tammy on June 12, 2009
biology help
Does photosynthesis require energy? What type of energy reaction would photosynthesis be? Is photosynthesis an example of a coupled reaction?

asked by miyagi on July 10, 2011
chemistry
why photosynthesis is considered as endothermic?

asked by darsini on April 12, 2017
Biology
light energy is converted to chemical energy in the process of Photosynthesis? The process where plants transfer solar energy into chemical energy to make organic molecules (glucose) is known as Photosynthesis also>?

asked by Anonymous on December 12, 2015
chemistry
write a balanced chemical equation for the process of photosynthesis and the conditions of the reaction giving physical state of all the substances

asked by aakriti on June 15, 2015
biology
Cellular Respiration and Photosynthesis co-exist as paired metabolic processes. Photosynthesis uses light energy to convert carbon dioxide into glucose, a simple sugar, in two steps, the light dependent and light independent reactions. Oxygen is produced

asked by Anonymous on November 21, 2008
Chemistry check
Can someone check to make sure my answer is correct? The question is: Which of the following statements is incorrect? a. Complete combustion has occured when all the carbon in the product is in the form of carbon dioxide. b. A single reactant is the

asked by Mike on March 17, 2009
Science
Please summarize this. I got it from a website and im doing my notecards. Im not trying to plagiarize, Im just not a science person. Please just summarize it so I can just understand it so I can explain it in my own words: The light reaction happens in the

asked by Losa on October 14, 2013
Chemistry
HCl (aq) + NaOH (aq) -> NaCl (aq) + H2O (l) Will the neutralisation reaction be endothermic or exothermic? Hint: think about the net ionic equation. So, taking the hint, I got: OH- + H+ -> H2O Not sure how that helps, and now I’m stuck; how would I figure

asked by A Canadian on February 10, 2013
Chemistry
The energy necessary to start a chemical reaction is called the _ energy. a)exothermic b)activation c)endothermic d)combustion

asked by Thelma on July 23, 2010

Chemistry
H2 and F2 react according to the following equation, forming HF. H2(g) + F2(g)  2HF(g); H° = –271 kJ If H2(g) and F2(g) were mixed in a thermally insulated vessel, the reaction that occurred would be a. endothermic, and the temperature of the

asked by Kayla on July 2, 2013
chemistry
An endothermic reaction was found to have an activation energy of 100 kJ. If this reaction is reversed, the activation energy is only 20 kJ. What is the value of delta H for the endothermic reaction?

asked by amanda on December 30, 2011
chemistry
What kind of reaction occurs when a molecule of glucose reacts with oxygen to give carbon dioxide and water? a.exothermic reaction b.endothermic reaction c.synthesis reaction d.irreversible reaction

asked by nina on June 11, 2011
bio lab
Why photosynthesis does not occur in calibration tube which has water and chloroplast? Why we used deveined spinach leaves in photosynthesis reaction

asked by mas on November 29, 2011
Organic Chemistry
The Diels-Alder reaction is classified as a: A. polar reaction B. radical reaction C. substitution reaction D. pericyclic reaction E. rearrangement reaction

asked by nilee on March 6, 2009
science
Which of these is an example of a chemical reaction that occurs at a very fast rate? A: Rotting wood. B: An explosion. C: Photosynthesis. D: Iron rusting. I personally think it’s A, but I’m not completely sure of my answer, which is why I referred to

asked by boi on November 7, 2017
Chemistry
Which of the following chemical reactions is an example of an endothermic reaction? A. Making ice cubes from liquid water B. Burning a candle C. The evaporation of water D. The combustion of gasoline I think c

asked by Morgan on November 22, 2014
Biology
Write an equation to summarize the photo reaction of photosynthesis. Since this is not my area of expertise, I searched Google under the key words “photosynthesis equation” to get these possible sources: (Broken Link Removed)

asked by Raj on March 15, 2007
chemistry
1 2Mg + o2 –> 2Mgo 2 MgCo3 –> MgO + Co2 3 Co2 + Ca(OH)2 –> CaCo3 + h2O 4 Zn + 2HCl –> ZnCl2 + H2 5 2H2 + O2 —> 2H2O 2 KI + Pb(NO3)2 –> 2KNO3 + PbI2 endothermic is absorbs energy. exothermic is releases energy. which of those reaction are

asked by peter on November 8, 2012
AP CHEM– check work?
How many moles of ATP must be converted to ADP by the reaction ATP(aq) + H2O —> ADP(aq) + HPO4-2(aq) + 2H+(aq) delta-G= -31 kJ to bring about a nonspontaneous biochemical reaction in which delta-G= +372 kJ? I did my work out like this..: 372 kJ x 1

asked by janelle on April 15, 2007

biology
Which of the following is true about the relationship between energy and chemical reactions? Activation energy is required for a chemical reaction to occur. Activitation energy is not necessary in a chemical reaction which releases energy. Chemical bonds

asked by ballamoney1 on April 15, 2010
Science, Chemistry
Using chemical equations, write the chemical reactions for the following; photosynthesis, combustion, corrosion of iron.

asked by Elle on June 5, 2017
chem
How do these things shift the direction of a chemical reaction?: -adding/removing reactants -adding/removing products -adding/removing energy This is how I think I understand it: -adding more reactants pushes it to the right -removing reactants pushes it

asked by Mira on March 17, 2007
chemistry
For which of the reactions listed below will Gibbs free energy always be negative? A. An exothermic reaction that increases in entropy B. An endothermic reaction that decreases in entropy C. An endothermic reaction that increases in entropy D. An

asked by Cortey on November 27, 2014
chemistry
Which of the answer choices correctly describes an action that will increase the solubility of a solid solute in water? cool the solution increase the pressure heat the solution decrease the pressure Examine the statement. The energy required to break the

asked by PLEASE help on September 22, 2017
chemistry
Which of the following can we predict from an equilibrium constant for a reaction? 1 The extent of a reaction 2 Whether the reaction is fast or slow 3 Whether a reaction is exothermic or endothermic a. 1 only b. 2 only c. 3 only d. 1 and 2 only e. 1 and 3

asked by Aungsan on May 14, 2010
AP BIOLOGY LAB
I am doing an ap biology lab on plant photosynthesis. It’s specifically lab # 4 on plant pigments and photosynthesis and it’s on question # 8 on Exercise 4B: Photosynthesis/ The Light Reaction. Identify the function of each of the cuvettes. I already have

asked by Roger on November 2, 2008
Cemistry
If you have a chemical reaction in equilibrium and add more of the product…what happens to the product’s concentration, if it doesn’t increase? Does it stay the same or decrease a little? I know the reactants concentration will increase and if it is an

asked by Connie on February 19, 2010
? on Chemistry
If you have a chemical reaction in equilibrium and add more of the product…what happens to the product’s concentration, if it doesn’t increase? Does it stay the same or decrease a little? I know the reactants concentration will increase and if it is an

asked by Connie on February 19, 2010
Chemistry
(1) Use the thermodynamic values to (a) deduce the enthalpy change of each reaction (b)state if the reaction is exothermic,or endothermic,and also how much energy is released or absorbed. For thi reactions; (1) NH4NO3 (s)——>N2 (g) + 2H2O (l) (2) 4Zn

asked by Shane on March 12, 2013

Physics- Energy Released In Chemical Reaction
The reaction between two hydrogen isotopes is shown below: 2H + 3H → 4He + n + energy released The energy released in this reaction is: a.equal to that in a fission reaction b.equal to that in a chemical reaction. c.less than that in a chemical reaction.

asked by MM on December 15, 2016
Science
1) Which of the following is true about photosynthesis? A. It is an exothermic reaction B.It is a endothermic reaction * C.It produces carbon dioxide D. It occurs in animals 2) Atomic Theory is A.Subject to change if new information is discovered B.A

asked by noname on November 11, 2015
Minoxidil
So, I’m doing a research project for my chemistry class, and one of the parts that I have to answer is the chemical reaction of the substance that I’m researching. But there’s a problem. I’ve searched every single website regarding minoxidil, but I cannot

asked by Jude on May 28, 2012
chemistry
What is the difference between biochemical, pharmaceutical, and diagnostic chemical reactions in healthcare? What is a specific example that exists for each of these chemical reaction types above and why might it be of importance to healthcare

asked by slomomo on May 16, 2014
chemistry
write a balanced equation for photosynthesis. express the answer as a chemical equation. identify all of the phases in the answer. during photosynthesis, plants use energy from sunlight to form glucose (C6H12O6(s)) and oxygen from carbon dioxide and water

asked by jen on October 25, 2011
chemistry
How do these things shift the direction of a chemical reaction?: -adding/removing reactants -adding/removing products -adding/removing energy Thanks! It depends upon the equation and whether the reaction is exothermic or endothermic. Post the entire

asked by Mira on March 15, 2007
chemistry
three questions please: (1) What kinds of evidence can you use to determine if a chemical reaction has occurred? (2) How do the properties of the cooked egg differ from the properties of a raw egg? (3) how are the endothermic and exothermic reactions the

asked by lexi on December 2, 2008
AP Chemistry
Hey guys! I’m stuck on some study guide problems… (On the bottom of this, I put what answers make sense to me) A) A factor that affects the speed of heterogeneous reactions but not of homogeneous reactions is 1)nature of reactants 2)concentration of

asked by Allie on September 23, 2015
chemistry
3HgO→2Hg+O2 Which of the following can definitely be concluded from the equation and heat of reaction above? A. The reaction is spontaneous. B. The reaction is non-spontaneous. C. The reaction is endothermic. D. The reaction is exothermic. E. None of

asked by KO on January 23, 2017
Physical Science
Which of the following statements are true about chemical reactions? Check all that apply. A. Reactants are on the right when writing a chemical reaction. B. Products are produced in a reaction. C. Reactants are present at the end of a reaction. D.

asked by jen on January 27, 2015

Chemistry

  1. For the reaction 2N2O(g) ⇋ O2(g) + 2N2(g), what happens to the equilibrium position if the pressure decreases? A. Shift to the right B. Shift to the left C. Doubles D. Does nothing E. Halves 2. if an equilibrium reaction shifts to the right when the

asked by josh on October 16, 2012
chemistry
If a particular reaction absorbs 252 kJ of heat while doing 105 kJ of work at constant pressure. What are the ΔE and ΔH for values for the reaction? Is the reaction endothermic or exothermic?

asked by Mai on April 12, 2014
chemistry
Examine the scenario. Chemical Reaction A and Chemical Reaction B involve the same two reactants. Chemical Reaction A is performed in a hot container, while Chemical Reaction B is performed in a cold container. Which of the answer choices correctly

asked by PLEASE help on September 5, 2017
chemistry URGENT (2)
Label each of the following reactions as exothermic or endothermic (“exo” or “endo”), and according to whether work is done on or by the system (“on” or “by”)? Note that no “en-on” cases appear here, as these are always thermodynamically unfavourable.

asked by Anonymous on November 16, 2008
chemistry
Label each of the following reactions as exothermic or endothermic (“exo” or “endo”), and according to whether work is done on or by the system (“on” or “by”)? Note that no “en-on” cases appear here, as these are always thermodynamically unfavourable.

asked by Anonymous on November 16, 2008
Chemistry
In an endothermic reaction at equilibrium, what is the effect of raising the temperature? The reaction makes more products the reaction makes more reactants*** the reaction is unchanged the answer cannot be determined

asked by Jordan on May 4, 2016
College Chem

  1. Write the balanced equation for CH4+Cl2„_CH2Cl2+HCl6. For the reaction in problem 4, Heat of Reaction = -118.3 kcal/mol. Identify whether this is an exothermic or endothermic reaction. Calculate the Heat of Reaction when 6.00 g of Cl2 are used in the

asked by Kathleen on March 29, 2010
chemistry
what are some the different types of chemical reactions that occur on a daily basis our lives? wouldnt there be many? eating, taking medications, would emotion be or cause chemical reaction? All of the above. Add breathing. Don’t forget the cars we drive,

asked by key on February 14, 2007
Chemistry
I think I made a mistake with my previous question. I have two solutions potassium thiocyanate (KSCN) and iron (III) chloride (FeCl3). The reaction is Fe+++(aq) + SCN-(aq) FeSCN++(aq) What will happen if the solution is heated? Will the reaction rate shift

asked by Fiona on May 2, 2007
chem
Check the correct statements for the above reaction. Choose at least one answer. a. The reaction is exothermic. b. The reaction is endothermic. c. The change in entropy is positive. d. The change in entropy is negative. e. The reaction is at equilibrium.

asked by Anonymous on March 30, 2013

science
a) calculate the heat of reaction, in kilojoules, for the reaction: 2NO2(g) + 3H2(g)—>2NH3(g) + 2O2(g) b) is the reaction endothermic or exothermic? how can you tell? I will be happy to critique your work on this. You will have to look up the heats of

asked by michelle on January 18, 2007
Chemistry
Someone said, “Calculate the total delta H of the reaction and subtract the total delta H of the product from it. If you get a positive value, it radiates heat which means it’s exothermic. If it is negative, heat is needed to get a reaction so it is

asked by A Canadian on February 11, 2013
Chemistry
Someone said, “Calculate the total delta H of the reaction and subtract the total delta H of the product from it. If you get a positive value, it radiates heat which means it’s exothermic. If it is negative, heat is needed to get a reaction so it is

asked by A Canadian on February 11, 2013
Chemistry
MF17083:For the following reaction find Kp at 25°C and indicate whether Kp should increase or decrease as the temperature rises. NH4HS(s) H2S(g) + NH3(g); DH° = 83.47 kJ and DG° = 17.5 kJ at 25°C. – A. B. C. D. E. F. Kp = – A. B. C. D. E. F. Kp

asked by Chris on April 27, 2007
science
Is ATP synthesized when chemical bonds between carbon atoms are formed during photosynthesis OR when energy stored in chemical bonds is released during cellular respiration?

asked by ari on February 25, 2007
Science
Cave ecosystems are characterized by extremely low light levels. What role does photosynthesis play in a cave ecosystem? 1: Photosynthesis is essential because it provides the original energy source for all food chains in this ecosystem. 2: photosynthesis

asked by Anonymous on March 15, 2014
Chemistry-Dr.Bob
Since most chemical reactions are conducted in containers open to the armisphere, why is the energy transfer associated with a chemical reaction generally expressed as the change in enthalpy? Is it because the enthalpy of reaction measures the change in

asked by Sanaya on January 10, 2016
Chemistry
What is the difference between a chemical change and a chemical reaction?? My answer: A chemical change leads to a solidifed chemical reaction but more or less they are the same thing because it’s a change in which one or more pure substances are converted

asked by Sam on September 6, 2015
chemistry
Is hydrogen bonding exothermic or endothermic? I am writing a lab report for the reaction between ethanol with water and glycerol with water and I don’t know if the hydrogen bonds formed are exothermic or endothermic… PLEASE HELP!! thanks

asked by anonymous on November 9, 2008
Science
According to the following thermochemical reaction, how much energy is involved in the reaction of 18.5 g of NaHCO3? Is the reaction endothermic or exothermic according to how the thermochemical equation is written? 2NaHCO3(s) + 129 kJ → Na2CO3(s) +

asked by Jenna on May 27, 2014

Chemistry

  1. Write the balanced equation for CH4+Cl2„_CH2Cl2+HCl 4a. For the reaction in problem 4, ƒ´H = -118.3 kcal/mol. Identify whether this is an exothermic or endothermic reaction. Calculate the ƒ´H when 6.00 g of Cl2 are used in the reaction

asked by Kathleen on March 29, 2010
chemistry
a) Describe how to determine if a reaction will be thermodynamically favorable. b) Describe what happens to the Gibbs Free Energy term when a chemical reaction is reversed. c) Describe how coupling reactions are used to drive an unfavorable chemical

asked by Morgan on March 12, 2015
chemistry
Calculate the enthalpy of reaction for the following: N2 + 3H2 -> 2NH3 they are all gases. Is this reaction endothermic or exothermic?

asked by Chioma on November 7, 2011
Chemistry
Predict whether the following reactions will be exothermic or endothermic A.] N2 (g) + 3H2 (g) –> 2NH3 (g) B.] S (g) + O2 (g) –> SO2 (g) C.] 2 H2O (g) –> 2 H2 (g) + O2 (g) D.] 2 F (g) –> F2 (g) Bond ∆H˚ (kJ/mol) H-H _ 432 N(triple)N

asked by Matt on November 9, 2011
chemistry
What is the complete ionic equation for the double displacement reaction: CuNO3(aq) + K2S(aq)= what is the chemical name and formula of this chemical reaction? plsss. need help

asked by shay on October 3, 2012
Chemistry
Answer check: Define a catalyst and explain a catalyst’s role in a chemical reaction. A catalyst is a substance that speeds a chemical reaction without being permanently changed itself. It works by providing a convenient surface for the reaction to occur.

asked by Lauren on January 14, 2008
Chemistry
Write the balanced chemical reaction (showing appropriate symbols and states) for the chemical reaction with enthalpy change equal to ΔHf° [NH3(g)]

asked by Anonymous on March 24, 2017
Chemistry
Hello, I really don’t understand how to find the grams of moles in some of these reactions. If someone could help I would appreciate it. 1) Balance the following chemical reaction and determine the number of moles of HI produced when 2.33 moles of H2(g)

asked by Anonymous on February 19, 2017
Science
An investigation was conducted to study the effect of the concentration of a reactant on the (trial) time need to complete a chemical reaction. Four trials of the same reaction were performed.In each trial the initial concertration of the reactant was

asked by Dena Cali on February 6, 2007
Chemistry
Ok, so in an when an endothermic reaction occurs, is it hot or cold? and why? Also what is it for an exothermic reaction? Thank you

asked by K on May 31, 2013

Chemistry
Ok, so in an when an endothermic reaction occurs, is it hot or cold? and why? Also what is it for an exothermic reaction? Thank you

asked by K on May 31, 2013
chemistry
Given the reaction 1/2 N2( g) + 3/2 H2 (g) _> NH3 (g) +11.0kcal.Is this reaction exothermic or endothermic?

asked by faisal on April 8, 2012
Science
What is the cell structure involved in photosynthesis and respiration? What is the starting materials and raw materials of photosynthesis and respiration? What is the end product of photosynthesis and respiration? What is the energy requirement of

asked by ANON 🙂 on September 14, 2014
Chemistry
Name four factors that can affect the rate of a chemical reaction. How does the rate of a chemical reaction change in response to a change in each factor? My answer: Four factors that can affect the rate of a chemical reaction are concentration, surface

asked by Anonymous on October 11, 2010
Science Help!
Which of the following is true about photosythesis? A. It is an exothermic reaction B. It is an endothermic reaction C. It produces carbon dioxide D. It occurs in animals Is the answer C? Thank you

asked by Callie on November 12, 2014

Categories
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how far from the finish line is the slower runner when the faster runner finishes the race?

In a 5.00km race, one runner runs at a steady 11.6km/h and another runs at 15.0km/h. How long does the faster runner have to wait at the finish line to see the slower runner cross?

0 0 333
asked by Tommy
Jun 12, 2015
15t = 5
t = 0.333h = 20 min.

11.6t = 5
t = 0.431h = 26 min.

T = 26 – 20 = 6 min. waiting time.

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posted by Henry
Jun 14, 2015

Categories
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the current atomic model would be revised if

the current atomic model would be revised if A. better microscopes were being used to study its structure. B.better microscopes are invented in the future. C. new information about an atom’s structure is discovered. D.
16,769 results
Science Chemical Reactions

  1. The current atomic model would be revised if (1 point) A• better microscopes were being used to study its structure. B• better microscopes are invented in the future. C• new information about an atom’s structure is discovered. C• a new

asked by John Smith on March 7, 2018
Science
The current atomic model would be revised if A. better microscopes were being used to study its structure. B. better microscopes are invented in the future. C. new information about an atom’s structure is discovered. D. a new element is discovered in the

asked by Anonymous on February 8, 2019
science
the current atomic model would be revised if 1)better microscopes were being used to study its structure. 2)better microscopes are invented in the future. 3)new information about an atoms structure is discovered.*** 4) a new element is discovered in the

asked by alainaforysthe on October 9, 2017
Science
The current atomic model would be revised if… A.)Better microscopes were being used to study its structure. B.)Better microscopes are invented in the future. C.)New information about an atoms structure is discovered.

asked by #HelpMe on October 22, 2018
science help
What would happen to the current model of the atom if new information about its structure is discovered in the future? A. The current atomic model would be revised. B. The current atomic model would be strengthened. C. The current atomic model would be

asked by happy on October 16, 2014

science
1.the modern atomic model includes orbiting the nucleus. which of the following parts of dalton’s was disproved by the discovery of the electron atoms are tiny particles atoms cannot be divided into smaller parts atoms have specific mass and size atoms

asked by alex on September 30, 2015
Science…. PLEASE HELP :(((
The current atomic model would be revised if _. 🙁

asked by Idk on January 25, 2018
science Help 911!!
If new information about the behavior of atoms is discovered and verified, then revisions will need to be made to the current? A. atomic theory B. atomic model C. atomic number D. carbon cycle Is the answer A?

asked by blue on November 14, 2014
Science

  1. The description of the structure of the atom is called the . ATOMIC MODEL 19. In a water molecule, two atoms of hydrogen and one atom of oxygen share electrons. A _ bond is found in a water molecule. COVALENT BOND 20. Sodium chloride is formed

asked by Amy@@ on March 3, 2017
science Help 911!!
One way the modern atomic model differs from Thompson’s atomic model is that electrons are no longer scattered throughout an atoms positive matter like chocolate chips in cookie dough. Instead, each electron is outside of the nucleus occupying a

asked by blue on November 14, 2014
CICI
How do light microscopes work? Light microscopes use an electron beam to create an image of a specimen. Light microscopes use a combination of light and lenses to magnify a specimen.*** Light microscopes use a tiny tip that traces a specimen, enlarging it.

asked by Science on September 24, 2015
Science question
What would happen to the current model of the atom if new information about it’s structure is discovered in the future? Would it be revised, strengthened,proven or defended?

asked by Gabby on October 31, 2013
Chemistry
which atomic model best explains the helium atom? A. Bohr’s Model B. Dalton’s Model c. Quantum mechanical model D. Thompson Model Not really sure what this question is asking.

asked by Otice on December 19, 2017
Science!
Ernest Rutherford’s atomic model included a nucleus comprised of positive particles called protons. Later, James Chadwick discovered neutrons. How did Chadwick’s discovery change the atomic model? A. The new model showed a negatively charged nucleus. B.

asked by blue on October 21, 2014
Science – Chemistry

  1. Dalton’s idea that atoms cannot be divided into smaller parts was disproved by the discovery of the _. 2. The description of the structure of the atom is called the . 3. In a water molecule, two atoms of hydrogen and one atom of oxygen share

asked by Hunter on April 29, 2016

Science 1 easy question!!!!
One way the modern atomic model differs from Thomsons atomic model is that electrons are no longer scattered throughout an atoms positive matter like chocolate chips in cookie dough, instead each electron is outside of the nucleus occupying a specific

asked by check my answer on November 25, 2014
science
One way the modern atomic model differs from Thomson’s atomic model is that electrons are no longer scattered throughout an atom’s positive matter like chocolate chips in cookie dough. Instead, each electron is outside of the nucleus occupying a

asked by ………. on January 14, 2015
science
briefly describe two types of microscopes other than light microscopes, and explain for what purposes they would be used.

asked by jiskhagozok on February 4, 2014
biology
One advantage of electron microscopes over light microscopes is their _. A. size B. higher magnification C. two-dimensional image D. use of live specimens

asked by lola on November 10, 2011
Microscopes
What is the resolving power for light microscopes, and what is it for electron microscopes?

asked by Chris on September 19, 2010
Calculus
Foggy optics, inc. makes laboratory microscopes. setting up each production run costs $2500. Insurance costs, based on the average number of microscopes in the warehouse, amount to $20 per microscope per year. storage costs, based on the maximum number of

asked by math on February 23, 2012
chemistry

  1. what do the spectral lines represent in the bohr atomic model? 2. What do the black spaces represent in the Bohr atomic model?

asked by jojo on March 18, 2008
Science
The modern atomic model includes electrons orbiting the nucleus. Which of the following parts of Dalton’s atomic model was disproved by the discovery of the electron? A. Atoms are tiny particles. B. Atoms cannot be divided into smaller parts. C. Atoms

asked by Anonymous on January 9, 2019
science
The modern atomic model includes electrons orbiting the nucleus. Which of the following parts of Dalton’s atomic model was disproved by the discovery of the electron? – Atoms are tiny particles. – Atoms cannot be divided into smaller parts . – Atoms have

asked by julia on September 23, 2015
Science
Daltons idea that atoms cannot be divided into smaller parts was was disproved by the discovery of______? The description of the structure of the atom is called the________? In a water molecule, two atoms of hydrogen and one atom of oxygen shared

asked by Summer Moriarty on April 18, 2016

PLEASE HELP

  1. The picture is a model of a nitrogen atom. What is incorrect about the atomic orbital arrangement of electrons in this model?

asked by sidney on October 21, 2015
Science
The cell theory was A: developed by Robert Hooke B: developed before microscopes were invented C: developed only after electron microscopes became widely used D: developed by many scientists over many years Is the answer A?

asked by Anonymous on January 21, 2015
science
one way the modern atomic model differs from the bohr model of an atom

asked by Haylie on November 6, 2016
Science–HELP!!
Can you please check my answers: 1. Dalton’s idea that atoms cannot be divided into smaller parts was disproved by the discovery of (electrons?) 2. The description of the structure of the atom is called ___ (atomic model?) 3. In a water

asked by Amy on June 4, 2015
Chemistry
How can the atomic orbital be described in the quantum mechanical wave model of the orbitals? A. A collection of balloons B. A circular ring C. A probability density thinking its a, since the model has a complex shape, but not sure… any help?

asked by Otice on December 15, 2017
Chemistry
The Bohr model stops representing correct atomic structure when? Why? What does this mean for remaining atoms? How does Bohr’s model relates to the periodic table?

asked by Katie on October 19, 2010
college statistics
The CEO of ABC manufacturing commissioned a study to look at the differences between the current salaries of her employees (n = 474) and their starting salaries. The study collected current and beginning salary data for each of the 474 employees and the

asked by samantha on July 20, 2014
physics
Explain what ideas led Bohr to suggest a new atomic model; and state Bohr postulates. Explain also, in words, what the correspondence principle is in atomic physics.

asked by qwer on April 19, 2011
Science
Which of the following identifies a measurement, its SI units, and the tool most commonly used to measure it? a. length, meter, ruler *** b. temperature, degrees Fahrenheit, thermometer c. weight, gram, scale d. volume, millimeter, meniscus Why do

asked by Help me, from Chloe on August 30, 2016
Science
Which of the following identifies a measurement, its SI units, and the tool most commonly used to measure it? a. length, meter, ruler *** b. temperature, degrees Fahrenheit, thermometer c. weight, gram, scale d. volume, millimeter, meniscus Why do

asked by Chloe, please look at my answers! on August 30, 2016

Final Exam- Honors Physical Science
how can you determine the number of protons, electrons,neutrons, atomic number, and the atomic mass of an element using the periodic table? Atomic mass is given in the table, as well as the atomic number and atomic mass number. Atomic number is the number

asked by Kate on June 4, 2007
Science 10
I am doing my science 10 by correspondence and I came upon a question that puzzles me. Why are modern light microscopes called Compound microscopes. That and How would I “determine theactual size of the cells shown in the illistration if the field diameter

asked by Mary on July 4, 2005
physics
Which of the following is correct according to Rutherford’s atom model? Choose one answer. a. Atomic spectra should be line spectra. b. Electrons do not radiate while revolving in an orbit. c. Atomic spectra should be continuous spectra. d. Electrons are

asked by ashley — HELP PLEASEE!!! on May 1, 2011
Thank you Ann (kinematics)
Thank you Ann! I had the equations and really was closing in on the answer… (stopping for 23 s is what really got me confused) in either case, the displacement for a) is 888 m ! Now I’ll try to calculate (b). Thank you much! P.S. This is in response to

asked by eric (new chem or physics prob. in) on January 31, 2007
english-research
Im analyzing the case study for the company The big Carrot. The case is confusing and I need to figure out which decision making model the company uses? Through our class we have 4 options. The managment science approach, the carnegie model, the

asked by Maya on March 13, 2019
Science 7th Grade
How do i solve this. Atomic Theory Date (year) Name of Scientist(s) Contribution to the Theory Source 5th century BC Leucippus and Democritus They proposed that all matter is composed of tiny particles called atoms that can’t be split into smaller pieces

asked by None Of Your BIzz on September 18, 2016
science
A major motor company displays a die-cast model of its first automobile, made from 9.35kg of iron. To celebrate its one-hundreth year in business, a worker will recast the model in gold from the original dies. What mass of gold is needed to make the new

asked by ~christina~ on September 14, 2007
Chemistry
What parts of Dalton’s atomic theory no longer agree with the current picture of the current picture of the atom? Provide an answer using at least 3 to 4 complete content related sentences in your own words.

asked by Ally on May 24, 2018
English Grammar (cover letter)
Revised sentence from an earlier question. Any grammatical errors? My education, communication skills, and international experience in both a study and work capacity prove me a standout candidate for the position.

asked by ann on November 23, 2015
Chemistry
What is Daltons atomic model look like?

asked by Bryce on October 24, 2012

science helpppppp again!!
the cell theory was developed by Robert hooke*** developed before microscopes were invented developed only after electron microscopes became widely used developed by many scientists over the years Most Bacteria are unicellular eukaryotes unicellular

asked by Abigail on September 19, 2017
algebra 2
A doctor needs at least 60 adults for a medical study. He cannot use more than 40 men in the study. Write a system of inequalities to model the situation and solve the system by graphing.

asked by Kinzie on March 15, 2012
Science
how did the discovery of nutrons change the atomic model

asked by Steve on March 18, 2014
Science
What was the name of Antoine Henri Becquerel’s atomic model?

asked by Tanisha( I REALLY NEED HELP WITH MY PROJECT on September 28, 2009
SCIENCE
What was the name of Antoine Henri Becquerel’s atomic model?

asked by Tanisha( PLZ HELP ME) on September 28, 2009
Science
How did the discovery of neutrons change the atomic model?

asked by Stephen on March 18, 2014
Chemistry
The standard atom for the atomic masses of all the elements is the atom of carbon which has 6 protons and 6 neutrons (12C) and is assigned the atomic mass of exactly 12. Under this standard, the atomic mass of iron, atomic number 26, is 55.845 u and the

asked by Anonymous on September 19, 2008
Physics
What happens to the atomic number of the daughter nucleus if it is formed after the emission of the beta particle? The atomic number remains the same. The atomic number increases by two. The atomic number increases by one. The atomic number decreases by

asked by tyewywtw on October 25, 2012
physics
What happens to the atomic number of the daughter nucleus if it is formed after the emission of the beta particle? The atomic number remains the same. The atomic number increases by two. The atomic number increases by one. The atomic number decreases by

asked by eothwoie on October 23, 2012
Elem. Ed.
The term “curriculum” can mean an academic area of study or: 1. a federal guideline 2. a holistic subject 3. the total program 4. a separate model Can’t “curriculum” mean the total program? Generally, it means an integrated program of study. That can be

asked by Keisha on April 9, 2007

Physical Science 9
how did chadwicks discovery of nutrons change the atomic model

asked by Steve on March 17, 2014
chm
Why are the atomic masses listed in the periodic table not whole numbers? Answer Scientists have yet to make the precise measurements. That would be too much of a coincidence. ??>>The atomic masses are average atomic masses. or >>Today’s instruments are

asked by jj on February 23, 2013
chemistry
Back to the atomic emmission spectrum and the atomic theory. in the 1900s, scientists observed that when a gaseous element, such as hydrogen was subjected to an electric discarge that the atoms emitted electromagnetic radiation. The light emmitted could be

asked by lulu on October 15, 2016
Physics
What happens to the atomic number of the daughter nucleus if it is formed after the emission of the beta particle? The atomic number remains the same. The atomic number increases by two. The atomic number increases by one. The atomic number decreases by

asked by wtewt on October 24, 2012
college Macroeconomics
consider a country with an economic structure consistent with the assumptions of the classical model. Suppose that businesses in this nation suddenly anticipate higher future proftability from investments they undertake today. explain whether or how this

asked by aimee on September 11, 2010
Statistics
The CEO of ABC manufacturing commissioned a study to look at the differences between the current salaries of her employees by employee job title. There were three job categories: clerical, custodial, and managerial. The study collected current salary data

asked by Annette Hill on August 17, 2014
Research Statistics
The CEO of ABC manufacturing commissioned a study to look at the differences between the current salaries of her employees by employee job title. There were three job categories: clerical, custodial, and managerial. The study collected current salary data

asked by Lamont Sanford on August 16, 2014
statistics
The CEO of ABC manufacturing commissioned a study to look at the differences between the current salaries of her employees by employee job title. There were three job categories: clerical, custodial, and managerial. The study collected current salary data

asked by elizabeth on August 19, 2015
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What are the materials used to create a free standing atomic model of iodine?

asked by Mimi on January 3, 2012
pschology
Research Data Critique Scenario One The CEO of ABC manufacturing commissioned a study to look at the differences between the current salaries of her employees by employee job title. There were three job categories: clerical, custodial, and managerial. The

asked by sandra on March 2, 2015

Math
Mrs. Roberts plans to purchase a microscope for a present as a Christmas gift. The A model magnifies to a maximum of 5 x10 2 power , while the b model magnifies to a maximum of 3×10 3 power times. Which of the following statements is true? 1. The b model

asked by Mydogbear on May 5, 2017
exponential equations
If a brand new Nissan Frontier pickup truck has a current value of $22 500 off the lot, calculate how long, t, it will take to depreciate to half of it’s current value. This particular model has a depreciation rate of 23%. Give answer to 2 decimal

asked by Anonymous on March 29, 2015
statistics
I’m trying to work through the proof for SST = SSM + SSE MEAN = ∑(X)/N SST = ∑((x – MEAN)^2) = ∑(x^2 – 2 * x1 * MEAN + MEAN^2) = ∑(x^2) – 2 * MEAN * ∑(x) + N * MEAN^2 = ∑(x^2) – 2 * ∑(x)^2/N + ∑(x)^2/N = ∑(x^2) – ∑(x)^2/N SSM =

asked by statstudent on August 29, 2007
teachers aide in early childhood education program
the most rigidly structured early childhood program disussed in this study unit is ? (a)head start (b)the eclectic model (c)the montessori model (d)DISTAR I cannot figure this one out ,i know it is not head start .can someone please help me

asked by susue on September 1, 2011
science
ok this is a word search! study of ancient artifacts- study of animals_ study of prehistoric fossils- study of chemical matter- study of the laws of motion and matter- study of life sciences-

asked by Moe on November 11, 2007
SCIENCE
Why split field microscopy is used in mask aligner? I. As dimension of the alignment marks on wafer as well as masks are in micron range, microscopes are required to observe those while aligning II. Split-field microscopy enables the user to view the

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PHYSICS
Calculate for Bohr’s atomic model the speed of the orbiting electron in the n = 7 state. (Answer in m/s)

asked by Physics Lover on March 13, 2016
science
I have to draw Atomic Model Drawings of the Reaction to H2CO3 and then show a balance check. How do I do that?

asked by Anonymous on October 23, 2010
Physical Science
Write a paragraph or two about how and why has the atomic idea/model changed (Greeks 1600-1930)

asked by Juliet on December 14, 2012
Science
Show me how to choose an element and draw it’s atomic model Labeling all the parts and particles

asked by Chelsey on September 17, 2007

Statistics in Psychology
What is a proper Null and Alternative HypothesThe CEO of ABC manufacturing commissioned a study to look at the differences between the current salaries of her employees by employee job title. There were three job categories: clerical, custodial, and

asked by Annette Hill on August 17, 2014
Chemistry
12) Naturally occurring argon is composed of 0.3365% of 36Ar (atomic mass, 35.9675 u), 0.0632% of 38Ar (atomic mass, 37.9627 u), and 99.6003% of 40Ar (atomic mass, 39.9624 u). Use these data to calculate the average atomic mass of argon.

asked by Luke on July 1, 2014
physical science
compare the postions of the electrons in Bohr’s model of the atom with their positions according to modern atomic theory

asked by taylor on October 15, 2008
stastistics(psychology)
A study was conducted to identify the predictors for symptomatic distress in EMS workers. Five predictor variables were used in a regression model and fitted to a data collected on n = 147 EMS workers and yielded F* = 34.47. In testing the usefulness of

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Chem Check Please!!!
1) Calculate the cell potential, at 25 C, based upon the overall reaction Zn2+(aq) + 2 Fe2+(aq) -> Zn(s) + 2 Fe3+(aq) if [Zn2+] = 1.50 x 10^-4 M, [Fe3+] = 0.0200 M, and [Fe2+] = 0.0100 M. The standard reduction potentials are as follows: Zn2+(aq) + 2

asked by Chris on May 3, 2014
physical science

  1. Draw a model of the atom shown in the atomic box below. Be sure to place all the protons, and neutrons in the correct location.

asked by Chandresh on April 25, 2011
Science 1 easy question!!!!
If new information about the behavior of atoms is discovered and verified, then revisions will need to be made to the current___ My answer: Atomic model?

asked by check my answer on November 25, 2014
science
The current classification system used by biologists is: A)Complex and unchanging. b)universally accepted by all biologists c)based on four generalized types of living organism: the bacteria, archaea, eukarya and protista d) updated and revised whenever

asked by Jon on September 17, 2011
Astronomy NEOs
When Stuart ( 2003) revised the magnitude for spotting NEOs comets, over 1KM etc from H =18 to H 17.75 … did this increase , decrease, or did the population of NEOs stay the same. and why ??? Me personally ..I think the number of NEOs over 1 KM has

asked by Lewis on February 7, 2008
science,physics,chemistry
According to our theory atomic size should increase in groups from top to bottom but in group 13 Aluminium has atomic radius 143 pm and Gallium has atomic radius 135 pm which is less WHY??????

asked by Neh on July 7, 2016

Chemistry
What is the nuclear charge of an atom with a mass of 23 and an atomic number of 11? (1) 11+ (2) 12+ (3) 23+ (4) 34+ How do you figure this out? Would the answer be (1) 11+ since the atomic number is 11 and atomic #=protons which are positive??

asked by Anonymous on June 14, 2009
Chemistry
How can the atomic orbital be described in the quantum mechanical wave model of the orbitals? A. A collection of balloons B. A circular ring C. A probability density

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A college student is using the following model to determine the total number of text messages she will have in the inbox in her cell phone, if she does not delete any of the current messages or future messages she receives in the next x days. In the model,

asked by Cindy on February 19, 2014
Math
The depth of the first model of a mobile phone measure 7/20 of an inch. The second model is 6/7 Was the depth of the first model. The third model measured 27/35 of the size of the first model. The fourth model was 4/5 the size of the first model. What is

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Science
What type model would you use to study an earthquake?

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science
Choose one primary reference that uses cultured cells as an experimental model. Describe briefly the type of cells used, why these particular cells were useful for the study and how they are used. List two ways in which the cells used in the study would

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Chemistry Subatomic particles
Fill in the chart (Numbers correspond to each other[I.E 1 in 1st group connects with 1in 2nd]) Subatomic particle found 1.Proton 2.Neutron 3.Electron Scientist 1.Rutherford 2.Chadwick 3.Thomson Experiment 1.Gold Foil Experiment? 2.? 3.Cathode Ray Tube Data

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SCIENCE
Which currents are cold and which are warm? North Equatorial current, Equatorial counter current, South equatorial current, Peru current, Florida current, Guinea current, and Falkland current. I have found out 11 others but not these.

asked by Pat on January 16, 2007
science
what are the uses of compound microscopes?

asked by katelynn on September 7, 2008
math
The atomic number of cadium is half the atomic number of curium. Define a variable and write an expression for the atomic number of cadmium. I’m working in a group with my friends and we need help we’re not the same people.

asked by Ricky on September 8, 2010

math
The atomic number of cadium is half the atomic number of curium. Define a variable and write an expression for the atomic number of cadmium. I’m working in a group with my friends and we need help we’re not the same people.

asked by Samantha on September 8, 2010
math
The atomic number of cadium is half the atomic number of curium. Define a variable and write an expression for the atomic number of cadmium. I’m working in a group with my friends and we need help we’re not the same people.

asked by Martin on September 8, 2010
LEARNING SKILLS
Suppose you’re just beginning to study the information in your third shipment of material. When can you expect the next shipment to be sent? A. When you submit a certain number of examinations in your current shipment B. When you call DIAL-A-QUESTION® and

asked by Anonymous on January 27, 2011
math
In a study of the change of insect population,there was about 170 insects four weeks after the study began and about 320 after two more weeks. Assume an exponential model of growth. a.Find an equation relation the population to the time in weeks.

asked by alyssa on September 24, 2012
Science
Hey….I need help with my homework. I’m in 9th grade, high school. Its pyhsical science about Atomic Math.. Heres the question: Multiply the atomic number of hydrogen by the number of electrons in mercury, which has an atomic number of 80.

asked by Sammi on December 6, 2007

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arrange the following compounds in order of increasing acidity.

Rank the following compounds in order of increasing acidity. a. H2O, H3O-, Ho- == HO-, H2O, H3O- b. NH3
21,075 results
Organic Chemistry
Rank the following compounds in order of increasing acidity. a. H2O, H3O-, Ho- == HO-, H2O, H3O- b. NH3

asked by Rhea on August 4, 2014
Chemistry(Please check)
Which of the following equations correspond to the Ka2 for phosphoric acid? note: the double equal sign (==) means equilibrium. a) HPO42- (aq) + H2O (l) == H3O+(aq) + PO43-(aq) b) PO43- (aq) + H2O (l) == HPO42-(aq) + OH–(aq) c) H3PO4 (aq) + H2O (l) ==

asked by Hannah on April 1, 2012
Chem
Which equation represents what happens when a small amount of strong base is added to the buffer? OH- + A- A2- + H2O OH- + HA A- + H2O H3O+ + A- HA + H2O H3O+ + HA H2A+ + H2O

asked by Kyleigh on May 5, 2018
Chemistry
Arrange each group of compounds/ions in order of increasing pH. 1. Li2CO3 , OH^- , NH4Br , NaCl 2. CH4 , HBr , H2O , F^- Lastly, I’d like to check if my answers for the following three questions were listed correctly in order of pH levels increasing. 3.

asked by TP on March 31, 2018
O.CHEM -> PLEASE CHECK!!
Arrange the compounds in the order of increasing boiling point ***(LOWEST first): 1) H3C-O-CH3 2) H2O 3) CH3CH2OH 4) CH3CH2SH I think the order should be: #1, 4, 3, 2 Arrange the following in order of increasing rate of reactivity with conc.HBr ***(LEAST

asked by K on March 12, 2008

chem
Section: Ionization expressions, Weak Bases Using the equilibrium constants listed in your book, arrange the following .1 M aqueous solutions in order of increasing pH. a)NaNO2 b)HCl c)NaF d)Zn(H2O)3(OH)(NO3) Here’s what I have so far: a) NaNO2 –> Na+ +

asked by Chris on April 28, 2007
Chemistry
The question says write a reaction for the ionization of the following compound in water. Identify the acid, the base, the conjugate acid, and the conjugate base in each of them. 1. H2SO4 2. KOH 3. CH3COOH 4. NH3 5. HNO3 My guesses are: H2SO4 + H2O -> H3O+

asked by Samantha on May 31, 2009
Chemistry
1.The pH of a 0.10 mol/L aqueous solution of Fe(NO3)3 is not 7.00. The equation that best accounts for this observation is: a. Fe3+(aq) + 3H2O(l)Fe(OH)3(aq) + 3H+(aq) b. NO3-(aq) + H2O(l) HNO3(aq) + OH-(aq) c. Fe(H2O)63+(aq) + H2O(l)Fe(H2O)5(OH)2+(aq) +

asked by Anonymous on January 10, 2018
chemistry
Rank the following 3 compounds in terms of increasing boiling point: CCl4, CH4, CH2Cl2 – Rank the following 3 compounds in terms of increasing boiling point: CF4, CH4, CH2F2 – Water, H2O, is a liquid at room temperature. Hydrogen selenide, H2Se, is a

asked by adex on March 18, 2013
Chemistry
(a)What is the bond order of the diatomic molecule BN? (b) Is BN paramagnetic? (c) Rank the following compounds in order of increasing bond energy: B2, N2, BN. (d) Rank the following compounds in order of increasing bond length: B2, N2, BN.

asked by b on November 18, 2012
chemistry
Which reactants in the reactions below are acting as Br©ªnsted-Lowry bases? NH4 +(aq) + OH−(aq) NH3(aq) + H2O(l) H2PO4 −(aq) + H2O(l) H3O+(aq) + HPO4 2−(aq) is the answer H2O and the H3O+

asked by Jin on July 6, 2010
Chemistry
Rank the following solutions in order of increasing acidity. 1 M phenol 1 M boric acid 1 M cyanic acid 1 M formic acid 1 M hydrochloric acid 2. Rank the following solutions in order of increasing basicity. 1 M C3H5O3Na 1 M KF 1 M KOCN 1 M KOCl All I know

asked by Neha on October 23, 2011
chemistry
list the following substances in order of increasing molar entropy at 25’c. H2O(l), H2O(g), H2O(s), C(s), Ar (g) Explain your reasoning

asked by harry on February 12, 2013
chemistry
Which of the following chemical reactions represents a neutralization reaction? A. CH4 + 2O2 CO2 + H2O B. HCl + NaOH H2O + NaCl C. NH3 + H2O NH4++ OH- D. CH3COOH + H2O CH3COO- + H3O+

asked by jessie on September 12, 2016
chemistry
The term “Ka for the ammonium ion” describes the equilibrium constant for which of the following reactions? 1. NH3 + H2O ⇀↽ NH4 + + OH− 2. NH+ 4 + OH− ⇀↽ NH3 + H2O 3. NH3 + H3O + ⇀↽ NH+ 4 + H2O 4. NH+ 4 + H2O ⇀↽ NH3 + H3O + 5. The

asked by Anonymous on February 7, 2015

chemistry
Reverse the reactions. Label the acids and bases on the left-hand side of each of the reversed equations? 1. HCl + NH3 => NH4+ + Cl- 2.NH3 + H2O => NH4+ +OH- 3. HCl +H2O => H3O+ +Cl- 4. H3PO4 +H20 => HPO4^-2 +H3O+ 5.H2PO4- +H2O => HPO4^-2 +H3O+

asked by Alex on May 2, 2013
Chemistry, reactions w/ water
Write the equation for the reaction of each of the following with water. a) HCl b) CH3COOH c) NaOH d) NH3 Are these correct? a. HCl (aq) + H2O (l) –> H3O+ (aq) + Cl- (aq) b. CH3COOH (aq) + H2O (l) –> CH3COO- (aq) + H3O+ (aq) c. NaOH (aq) + H2O (l) –>

asked by Marissa on May 6, 2008
Chemistry

  1. Which of the following chemical reactions is most likely to have the largest equilibrium constant K? CH3COO- (aq) + H2O(l) = CH3COOH(aq) + OH-(aq) HCl(aq) + H2O(l) = H3O+(aq) + Cl-(aq) CH3COOH(aq) + H2O(l) = CH3COO- (aq) + H3O+(aq) H3PO4(aq) + NH3(aq) =

asked by Jameson on May 5, 2018
Chemisty !!
(a) Why do the densities of most liquids increase as they are cooled and solidified? How does water differ in this regard? (b) Rank the following compounds in order of decreasing surface tension at a given temperature, and explain your ranking. CH3CH3,

asked by Xiang ! on September 2, 2013
CHEMISTRY
Rank the following complex ions in order of increasing wavelength of light absorbed. (Use the appropriate symbol to separate substances in the list.) Co(H2O)63+, Co(CN)63-, CoI63-, Co(en)33+

asked by Sarah on March 19, 2012
CHEMISTRY
Rank the following complex ions in order of increasing wavelength of light absorbed. (Use the appropriate symbol to separate substances in the list.) Co(H2O)63+, Co(CN)63-, CoI63-, Co(en)33+

asked by Sarah on March 21, 2012
Chemistry – Order of Bond Polarity
Hi I am having a bit of trouble with this question CCl4 is confusing me: Qu)Rank the following compounds in order of bond polarity; HF, CH4, H2O, H2S, CCl4 Asw)lowest to highest bond polarity: CH4, CCl4, H2S, H2O, HF Is this correct? Thanks!

asked by Anonymous on May 11, 2016
CHEMISTRY
IDENTIFY THE CONJUGATE ACID-BASE PAIR IN THE FOLLOWING REACTIONS. A) HSO4^- + SO3^2- HSO3^- + SO4^2- B) S^2- + H20 HS^- + OH^- C) CN^- + H3O^+ HCN + H2O D) H2SE + H2O HSE^- + H3O^+

asked by HELPPPPP on October 15, 2011
chemistry
Calculate the value of [H3O+] in a 0.01 M HOBr solution. Ka = 2.5E-9 I’m having a problem with just writing the equilibrium expression. do you add H2O to the HOBr? HOBr + H2O H3O+ + OBr- but then you could say that because HOBr = .01 M, then 0Br- = .01 M,

asked by Audrey on November 23, 2010
Chemistry
Use the Bronsted-Lowry definitions to identify the two conjugate acid-base pairs in the following acid-base reaction: H20 + H20 H30^+ + OH^- Let’s see what you think on this after the previous post. Just remember, the acid is the one that HAS the H and the

asked by Raj on May 26, 2007

Chemistry
In the reaction Ca(H2O)+2 6 + H2O ! Ca(H2O)5(OH)+ + H3O+ the calcium compound on the left acts accord- ing to the Bronsted-Lowry theory as 1. a base. 2. an acid. 3. a salt. 4. a solvent.

asked by Anonymous on March 22, 2011
Biochemistry 105

  1. Arrange the following molecules in the order of increasing polarity. a. (PH3, HCl, H2O, CCl4) b. (NH3, HF, H2O, HBr)

asked by Sophia on February 12, 2017
chemistry
Acetic acid, CH3CO2H, is the active ingredient in vinegar. It’s often abbreviated “HOAc”. Vinegar is acidic because acetic acid makes H3O+ when it partially ionizes in water: HOAc(aq) + H2O H3O+(aq) + OAc–(aq) Suppose that you have a solution of

asked by hannah on March 19, 2013
Relative Acidities
Rank the given compounds on their relative acidity. Here was the order I thought it was but it turned out to be wrong. (i based it based off of sp being most acidic and sp3 being least acidic) STRONGEST HC(triple bond)C-CH3 H2C=CH2 CH3NH2 H2O CH4–>

asked by Allie on February 16, 2011
chemistry

  1. Which of the two reactions, A or B is a neutralization reaction? Explain why. A. HBr + H2O = Br- = H3O+ B. HClO + NaOH = NaClO + H2O 26. A. Look at the reaction again. when this reaction is reversed. Br- + H3O+ = HBr = H2O what substance is the acid,

asked by Sierra on September 16, 2014
Chemistry
Question 9 Unsaved What is the rate law for the following reaction, if the order of the reaction is m, an unknown? H2O2(aq) → H2O(l) + ½O2(g) a. k [H2O2]m b.k [H2O]m [O2]1/2 c.k [H2O] m /[H2O][O2 d.k[H2O] m [O2]m Thanks in advance. The k and m are meant

asked by Ramon on March 23, 2018
Chemistry – Le Chatelier’s Principle
Hi, I have a question regarding the following chemical equilibrium equation: 2CrO4^2- + 2H3O^+ Cr2O7^2- + 3H2O The question is: how would you manipulate the above equation to produce more Cr2O7^2- ions without adding any Chromium based compounds? I

asked by Constantine on March 9, 2014
chemistry
Write an equilibrium expression for each chemical equation involving one or more solid or liquid reactants or products. HCHO2(aq)+H2O(l)⇌H3O+(aq)+CHO−2(aq) Use A for [HCHO2], B for [H2O], C for [H3O+], D for [CHO−2].

asked by Anon on December 3, 2014
Chemistry
Rank the following 4 compounds in order of lowest to highest freezing point. Enter the formulas in the spaces provided. For example, enter CH4 as CH4. H2O MgO CH4 H2S

asked by Whats Good on November 19, 2011
Chemistry
Using the concentration of CH3COOH (0.8326M) and the equilibrium concentration of H3O+ (3.2×10-3), complete the reaction table for vinegar. Then calculate the acidity constant. Reaction table is given Ch3COOH + H2O –CH3COO- + H3O+ Initial. Change

asked by Danielle on October 15, 2015

Chemistry 102
For a question like “calculate the pH of an aq.solution that is 1.0 M CH3COOH and 1.0 M CH3COONa, how do you know to write the equation like this: CH3COOH + H2O => H3O+ + CH3COO- and not like H3O+ + CH3COO- => CH3COOH + H2O for the ICE chart. This would

asked by Nick on May 3, 2010
chemistry
Using the concentration of CH3COOH (0.8326M) and the equilibrium concentration of H3O+ (OJ = 31.6×10^-6 and milk = 3.16×10^-8), complete the reaction table for vinegar. Then calculate the acidity constant. Please show all work in solving the problem.

asked by Lisa on April 1, 2012
chemistry
rank the following ionic compounds in order of increasing lattice energy NaF, Csl, CaO

asked by re on March 3, 2011
Chemistry
rank the compounds below in order of increasing vapor pressure at 298 K? A) c3h6 B) c4h8 C) c5h10

asked by Vanessa on December 12, 2016
science ap chemistry
What is the equilibrium expression for the following acid dissociation reaction? CH3COOH + H2O CH3COO- + H3O+ A. [CH3COO-][H3O+]/[CH3COOH][H3O] B. [CH3COOH][H2O]/[CH3COO-][H3O+] C. [CH3COOH]/[CH3COO-][H3O-] D. [CH3COO-][H3O+]/[CH3COOH]

asked by jessie on September 10, 2016
chemistry
What is the equilibrium expression for the following acid dissociation reaction? CH3COOH + H2O CH3COO- + H3O+ A. [CH3COO-][H3O+]/[CH3COOH][H3O] B. [CH3COOH][H2O]/[CH3COO-][H3O+] C. [CH3COOH]/[CH3COO-][H3O-] D. [CH3COO-][H3O+]/[CH3COOH]

asked by jessie on August 22, 2016
acid base chem
I’m reviewing my notes for a test tomorrow, and I found that I have a question concerning acids that under go multiple protonizations. I know the molarity [or moles, if that’s being calculated] of H3O+ of the first protonization can be found using the Ka,

asked by Krystal on May 20, 2007
Chemistry
i need help. Calculate the pH of a 0.24 M CoCl3 solution. The Ka value for Co(H2O)63+ is 1.0 10-5. how do u do these with like the Cl there? Responses Chemistry – DrBob222, Monday, February 16, 2009 at 12:35am Just ignore the Cl^-. Co(H2O)6Cl3 ==>

asked by Lindsey on February 16, 2009
Chemistry
Rank the following compounds in order of increasing acid strength (1 = weakest, 4 = strongest) HCOOH CH2ClCOOH CHCl2COOH CH3COOH

asked by Matt on November 20, 2007
chemistry
Rank the following compounds in order of increasing acid strength (1 = weakest, 4 = strongest) HClO HClO3 HClO2 HClO4

asked by mark on November 18, 2007

CHEMISTRY
Consider a 58.4 g sample of H2O(g) at 125°C. What phase or phases are present when -162 kJ of energy is removed from this sample? Specific heat capacities: ice, 2.1 J g-1 °C-1; liquid, 4.2 J g-1 °C-1; steam, 2.0 J g-1 °C-1, ΔHvap = 40.7 kJ/mol, ΔHfus

asked by Sarah on November 17, 2012
Chemistry
Calculate the end point pH, when 25 mL of 0.01 mol/L HCl solution reacts exactly with 25 mL of 0.1 mol/L NH4OH solution. NH3 Kb = 1.8 x 10^-5 This will be the pH of NH4Cl solution. NH4+ + HOH ==> NH3 + H3O^+ Ka = Kw/Kb = (NH3)(H3O^+)/(NH4^+). Solve for

asked by Raj on May 31, 2007
Chemistry — Please Help!!
Find the pH of a mixture of .150 M HF(aq) solution and 0.100 M HClO2(aq) HF + H2O F- + H3O+ Ka= 3.510^-4 So I will show my attempt below… [HF] [F-] [H3O+] I .150 0 0 C -x +x +x E .15-x x x Ka= [F-][H3O+]/[HF] 3.510^-4= x^2/(.150-x) assume x is small so

asked by Erin on April 26, 2010
Chemistry
Hi I have two questions and I was hoping someone could help me with them. 1. Classify the following compounds as ionic or covalent a. MgCl2 b. Na2S c. H2O d. H2S 2. Which compound in each pair exhibits the stronger intermolecular hydrogen bonding? a. H2S

asked by Alekya on August 2, 2007
intro to chem
disolving sucrose, NaCl< and calcium chloried affect the boiling point of frezing point of water. Assuming that you have 0.1m solution of all these 3 compounds: a)rank then in order of decreasing freezing point. b) rank in order of increasing boiling point

asked by julia on October 27, 2010
Chemistry
Order in the increasing value of their polarity? HF NH3 H2O CO2 here i used the scale and got their numbers. HF>H2O>CO2>NH3 am i correct?

asked by Josh on August 17, 2017
chemistry
predict the order of increasing acidity of the compounds. Give a brief explanation why. Butanoic acid-Nexanoic acid-Benzoic acid-Acetic acid. thx

asked by david on November 6, 2010
chem
For the following reactions, name the Bronsted-Lowry acids and bases. Then name the conjugate acid and bases. H3O+(aq) + CN-(aq) HCN(aq) + H2O I’m really confused on this whole concept even thought it’s not really difficult. I said: acids: H3O+ bases: CN-

asked by Chris on April 27, 2007
Chem Oxidation-Reduction Titrations
H2O2→ O2 + 2H+ + 2e- OCl- + 2H+ + 2e-→ H2O+ Cl- H2O2(aq) + OCl-(aq) → H2O(l) + Cl- (aq) + O2(g)Assign oxidation numbers to the following atoms: O in H2O2 ; Cl in OCl- ______The oxidizing agent for this RedOx rxn is_______. The

asked by B on February 8, 2018
Enthalpy Change Calculations
Find the heat of reaction (ΔH) for each of the following chemical reactions and note whether each reaction is exothermic or endothermic. 1. H2O(l) -> H2O(g) This is what I have so far: H2(g) + ½ O2(g) -> H2O(l) ΔH = -286.0 kJ/mol H2(g) + ½ O2(g) ->

asked by Emily on August 5, 2015

CHM
Need help please Which of the following equations has the coefficients 2,1,1,2 when it is balanced? Fe2O3 + HClO4 → Fe(ClO4)3 + H2O Ca(OH)2 + H3PO4 → Ca3(PO4)2 + H2O KOH + H2SO4 → K2SO4 + H2O Ba(OH)2 + P4O10 → Ba3(PO4)2 + H2O Al2O3 + H2SeO4 →

asked by Aliyah on October 10, 2012
chemistry
Find the mass of water (H2O) needed to react with 150 grams of potassium (K) 2K(s) + 2 H2O (g)-2KOH +H2(g) How do I get the number of moles in H2O? Desperate to understand this. I got K= 150g./39.0983=3.84 mols of K. Then would it be 3.84(2mols H2O/7.68)

asked by Teresa on October 27, 2014
chemistry
the autoionization of water, as represented by the equation below, is known to be endothermic. What can be correctly said of what occurs as the temperature of water is raised?(please explain) H2O(l)+H2O(l)H3O+(aq) + OH-(aq)

asked by Anonymous on April 22, 2014
chemistry
Which of the following is a precipitation reaction? I. 2 Mg (s) + O2 (g) → 2 MgO (s) II. SO3 (g) + 2 H2O (l) → H3O+ (aq) + HSO4- (aq) III. Pb2+ (aq) + CrO42- (aq) → PbCrO4 (s) IV. 2 H2O (g) → 2 H2 (g) + O2 (g) V. Ag+ (aq) + 2 NH3 (aq) →

asked by sos on September 23, 2013
chemistry
intermolecular forces Rank the following substance from highest melting point to lowest melting point. My teacher gave a list of compounds: H2O, NO2,F2,CI2 and to have a high melting point means that you need a stronger IMF. Rank the following substances

asked by jen on March 17, 2009
CHEMISTRY
What are the ka and kb reactions of NaHSO3 ? I tried it out and thought it would be ka= HSO3-(aq) + H2O(l)= H+(aq) + SO3-(aq) kb= HSO3-(aq) + H2O(l)= H3O+(aq)+ OH-(aq) Would that be right? or is it wrong? please can you take a look at it . Thanks.

asked by Nia on October 20, 2011
CHEMISTRY
What are the ka and kb reactions of NaHSO3 ? I tried it out and thought it would be ka= HSO3-(aq) + H2O(l)= H+(aq) + SO3-(aq) kb= HSO3-(aq) + H2O(l)= H3O+(aq)+ OH-(aq) Would that be right? or is it wrong? please can you take a look at it . Thanks.

asked by Nia on October 20, 2011
CHEMISTRY
Identify the conjugate base in the following reaction. H2O (l) + HCO31- (aq) ¨ H3O+ (aq) + CO32- (aq)? Identify the Bronsted-Lowry acid in the following reaction. H2O (l) + HCO31- (aq) ¨ H3O+ (aq) + CO32- (aq)

asked by AL on December 3, 2014
chemistry
In the following options which one is maximum/highly exothermic reaction..? 1)SrO+h2o 2)BaO+h2o 3)CaO+h2o 4)MgO+h2o Pls…. Need it real quick

asked by piyush on April 27, 2013
Dr.Bob
A 100.0 mL sample of 0.05 M NH3 is titrated with 0.10 M HCl. Determine the pH of the solution after the addition of 50.0 mL HCl. Here is my work: NH3 + H3O+ –> NH4+ + H2O Before Addition: NH3= 0.005 mol H3O= 0 mol NH4+ = 0 mol Addition: NH3 = 0.005 mol

asked by Nevaeh on April 16, 2016

chemistry
What is the molarity of H3O+ in a 4.97×10-2 M NH4Cl solution that hydrolyzes according to the equation. NH4+(aq) + H2O(l) = H3O+(aq) + NH3(aq)

asked by uci student on May 4, 2010
chemistry
What is the molarity of H3O+ in a 5.33×10^-4 M NH2NH3Cl solution that hydrolyzes according to the equation. NH2NH3^+(aq) + H2O(l) = H3O^+(aq) + NH2NH2(aq)

asked by Diem on May 5, 2010
general chemistry
I’ve been trying to solve these for while now, and i keep getting them wrong…. please help!! A solution of NH4Cl hydrolyzes according to the equation. If the [NH3] in the solution after hydrolysis is 0.00000508 M, calculate the equilibrium concentration

asked by carly on November 5, 2010
Chemistry
How do you find the Ka1 and Ka2 of oxalic acid when it is in a solution that is 1.05 M H2C2O4 and has a pH of 0.67. [C2O4^2-] = 5.3×10^-5 M. I have tried using an ICE table for both reactions, as oxalic acid is a diprotic acid, but I am having trouble

asked by Erika on November 1, 2015
chem 2
indictae the reactant that is a bronsted lowry acid. HCN(aq) +H2O (l)—> H3O+(aq)=CN-(aq) HCN CN- H20 H30 i think it is HCN the weak acid substance which acts as a proton (H+) donor and CN the weak base? You are right. The HCN donates the proton (to H2O)

asked by jane on April 30, 2007
Chemistry
Consider 2 separate solutions, one of a weak acid HA and one of HCL. Assume that you started with 10 molecules of each. Draw a picture of what each solution looks like at equilibrium. Ok to my very limited knowledge on this subject so far, a weak acid at

asked by kevin on October 11, 2011
chemistry
what is the pH of a solution that is .15 M in HOCl and .25 M NaOCl after .05 mol HCl/L has been bubbled into the solution? this is what I did: HOCl + H2O —-> H3O+ + OCl- .15 .25 -.05 +.05 ————————— .1 .30 3.5E-8=[H3O][.3]/[.1] H3O=

asked by Audrey on November 23, 2010
chem
Rank these in order of increasing freezing points: C2H6O, NaCl, NaSO4, C12H22O11 I suggest that you look them up. You will have to make an assumption at the isomer of the organic compounds that is intended, but it will not make a difference to the ranking.

asked by Helen on April 18, 2007
Chemistry
Find the mass of water (H2O) needed to react with 150 grams of potassium (K) 2K(s) + 2 H2O (g)-2KOH +H2(g) How do I get the number of moles in H2O? Desperate to understand this. I got K= 150g./39.0983=3.84 mols of K. Then would it be 3.84(2mols H2O/7.68)

asked by Teresa on October 27, 2014
Chemistry
If we were asked to order SO2,H2O,CuO and CaO considering their acidity, how do we find what is more acidic from CaO and CuO?

asked by Shenaya on July 27, 2017

Chemistry URGENT/DR BOB
Can someone may sure that I balanced the following groups of equations correctly. Write an equation to show how acetic acid reacts with water to produce ions in solution. C2H4O2 + H2O >>>>>>> H3O + C2H3O Write an equation for the neutralization of HCl and

asked by jazz on April 23, 2014
chemistry
Choose the groups of molecules below in which all the molecules have a net dipole moment. a. SiHCl3, O2, H2O b. HF, H2ClCH2, H2O c. HF, CH3Cl, H2O d. CCl4, HCl, NH3 e. HF, H2O, N2

asked by janet on January 24, 2008
Chemistry
Which of the following processes is endothermic? a) H2O (g) –> H2O (l) b) 3O2 (g) + 2CH3OH(g) –> 2CO2(g) + 2H2O(g) c) H2O (s) –> H2O (l) d) O2(g) + 2H2(g) –> 2H2O(g) I a guessing b, since energy has to go into the reaction for water to go from a solid

asked by Anon on March 24, 2017
chemistry
what is the Molarity (M) of a 0.87m aqueous solution of ammonia, NH3? The density of the solution is 0.823 g/mL. Answer: 0.71 M So I have: 0.823 g H2O+NH3/1 ml H2O+NH3 17.034 g NH3/1 mol 18.016 g H2O/1 mol 0.87 mol NH3/1 kg H2O I’ve tried this several ways

asked by molality—>molarity on July 10, 2011
CHEMISTRY
which one of the following reactions represents the balanced chemical equation for the formation of water from hydrogen gas and oxygen gas? a. 2H(g) + O(g) a H2O(I) b. H2(g) +o(g) a H2O(I) c. 2 H2(g) + O2(g) a 2 H2O(I) d. 2 H(g) + 1/2 O2(g) a H2O(I)

asked by GRACE on May 9, 2010
Chemistry
The aquation of tris(1,10-phenanthroline)iron(II) in acid solution takes place according to the equation: Fe(phen)32++ 3 H3O++ 3 H2O →Fe(H2O)62++ 3 phenH+. If the activation energy, Ea, is 126 kJ/mol and the rate constant at 30°C is 9.8 × 10-3 min-1,

asked by Derek on December 2, 2014
Chemistry
Hi there, can someone please help me with this chemistry problem? Write the equation for the acid-base reaction that takes place when nitric acid (HNO3) dissolves in H2O. (Include the phase of each substance.) I got HNO3(aq) + H2O –> H3O+(aq) + NO3−(aq)

asked by Amy on December 18, 2017
Chemistry
Can someone please help me with these chemistry questions…I just don’t get it! 1. Using the following elements, rank them in order of increasing melting points, based on the periodic trend for melting point: Sr, Mg, Be, Ba? Would it be Be, Mg, Sr, Ba or

asked by Taylor on September 16, 2009
Chem 2
You are instructed to create 600. mL of a 0.56 M phosphate buffer with a pH of 7.6. You have phosphoric acid and the sodium salts NaH2PO4, Na2HPO4, and Na3PO4 available. (Enter all numerical answers to three significant figures.) H3PO4(s) + H2O(l)

asked by Mia Ismaili on October 26, 2016
Chemistry

  1. What will happen if I add water to a FeSCN+2 solution? FeSCN+2(aq) + H2O(l) ???? 2. Will the equilibrium shift to the left or right? The FeCNS++ is red colored. I think adding water will simply dilute the red color. Won’t it react in any way? Small

asked by Fiona on May 1, 2007

chem
Are these correct? Rank the following species in order of increasing acidity. Explain your reasons of ordering them as you do. NH3 ,H2SO4, CH3OH, CH3COOH CH3COOH > H2SO4> CH3OH >NH3 Rank the following species in order of increasing basicity. Explain your

asked by manny on August 20, 2007
college chem
You are instructed to create 400. mL of a 0.40 M phosphate buffer with a pH of 6.9. You have phosphoric acid and the sodium salts NaH2PO4, Na2HPO4, and Na3PO4 available. (Enter all numerical answers to three significant figures.) H3PO4(s) + H2O(l)

asked by leah on June 23, 2014
chem
Predict the order of the increasing vapor pressure for the following compounds: FCH2CH2F FCH2CH2OH HOCH2CH2OH Result:the order its written that the oreder it’s increasing but im not sure

asked by Ron on June 11, 2007
chemistry
Diborane (B2H6) is a highly reactive boron hydride, which was once considered as a possible rocket fuel for the U.S. space program. Calculate ∆H for the synthesis of diborane from its elements, according to the equation 2 B (s) + 3 H2 (g) → B2H6 (g)

asked by Lisa on January 25, 2015
Chemistry
You are instructed to create 500. mL of a 0.25 M phosphate buffer with a pH of 7.7. You have phosphoric acid and the sodium salts NaH2PO4, Na2HPO4, and Na3PO4 available. (Enter all numerical answers to three significant figures.) H3PO4(s) + H2O(l)

asked by Sarah on March 6, 2019
Chemistry- HW Check
I have seven homework problems. I did them but I wasn’t sure if I did them correctly. Did I do them correct? Thank you! Give the reaction that describes how the hydrazine, N2H4(aq), / hydrazinium ion, N2H51+(aq), buffer reacts with a strong base such as

asked by Maegan G on November 15, 2011
Chemistry
Oxalic acid, found in the leaves of rhubarb and other plants, is a diprotic acid. H2C2O4 + H2O ↔ H3O+ + HC2O4- Ka1= ? HC2O4- + H2O ↔ H3O+ + C2O42- Ka2 = ? An aqueous solution that is 1.05 M H2C2O4 has pH = 0.67. The free oxalate ion concentration in

asked by Ashley on November 15, 2016
chem
In a solution prepared by mixing CH3OH with H2O the major species pesent are 1. a. CH3+, OH, and H2O 2. b. CH3O, H+, and H2O 3. c. CH3OH and H2O 4. d. CH3OH, H+, and OH I know i have to get an equation having trouble doing that!! please help!!

asked by Mark on April 24, 2010
chemistry
According to the following thermochemical equation, what mass of H2O (in g) must form in order to produce 975 kJ of energy? SiO2(s) + 4 HF(g) → SiF4(g) + 2 H2O(l), ΔH°rxn = -184 kJ

asked by Amber on June 14, 2011
Chemistry Logic
How can I tell a conjugate base from a regular base and a conjugate acid from a regular acid? For example, in: H2O + HONH3 (reversible arrows) HONH2 + H3O+ What is the acid, base, conjugate base, conjugate acid? Is there no base and conjugate base since

asked by Taasha on August 3, 2007

chemistry
Acid dissociation constant for HNO3+H2O-H3O+ +NO3= I have [H3O+][NO1-3]/[HNO3] Do I have this right?

asked by Sarah on November 22, 2011
chemistry
Consider the exothermic reaction CoCl42-(aq) + 6 H2O(l) Co(H2O)62+(aq) + 4 Cl -(aq). Will the equilibrium concentration of CoCl42- increase or decrease when the following changes occur? a) HCl is added. (b) Co(NO3)2 is added. both of those compounds are

asked by Robbin on April 19, 2011
Chemistry
I don’t really understand why unit analysis works. I found a simple example on a website (I can post the link in a comment if you want). It says, For example, convert 18 grams of water to moles. The molar mass of water is 18 g/mol; therefore : 18g H2O x 1

asked by A Canadian on February 7, 2013
Chemistry
Complete the following equilibrium reactions that are pertinent to an aqueous solution of Ag2CO3. Physical states, s, l, g, and aq, are optional. So far I worked it out to be: Ag2CO3(s) 2Ag^+ + CO3^(2-) H2CO3(aq) + H2O(l) H3O^(1+) + (HCO3)^(-) HCO3^(-)(aq)

asked by Craig on April 6, 2016
chemistry
Identify the acid/conjugate base and base/conjugate acid pairs for the following reactions H2CO3(aq) + H2O(l) H3O+(aq) + HCO3 -(aq) C5H5N(aq) + H2O(l) C5H5NH+(aq) + OH-(aq

asked by jake on April 28, 2011

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a mechanical wave moves through a medium which can be

Please help check my answers I really want to make a 100%!

  1. A mechanical wave moves through a medium, which can be (1 point)
    A. a liquid.
    B. a solid.
    C. a gas.
    D. all of the above <– This one
  2. Which type of kind of wave causes the medium to vibrate only in a direction parallel to the wave’s motion? (1 point)
    A. a transverse wave
    B. a surface wave
    C. a longitudinal wave <– This one
    D. none of the above
  3. A disturbance sends ripples across water in a tub. These ripples are an example of a (1 point)
    A. rarefaction.
    B. longitudinal wave.
    C. compression.
    D. surface wave. <– This one
  4. Sound is an example of what kind of wave? (1 point)
    A. transverse wave
    B. longitudinal wave
    C. surface wave
    D. wavelength <– This one
  5. Waves carry __ from one place to another. (1 point)
    A. energy
    B. crests <– This one or A not sure
    C. troughs
    D. wavelengths

Thank you so much!!

1 1 709
asked by Matthew
Mar 6, 2013
1,2,3 OK
4: eh? how can a wave be a wavelength?
4B

5A
crests don’t actually go anywhere. The medium moves back and forth, causing crests and troughs.

3 0
posted by Steve
Mar 7, 2013
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May 8, 2018

  1. D
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    I give all credit to Steve^^^^ I just put the answers down so it was quicker and easier. 5 0
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how much work must be done on a system to decrease its volume

How much work must be done on a system to decrease its volume from 14.0 L to 5.0 L by exerting a constant pressure of 4.0 atm?

0 0 1,858
asked by Anonymous
Oct 22, 2014
w = -p(Vfinal-vinitial)
w = -(4.0)(5.0-14.0)
w = -4.0-9 = +36 Latm
If you want to convert to J multiply by 101.325.

0 0
posted by DrBob222
Oct 22, 2014
5,471.55

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posted by Anonymous
Oct 20, 2017

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which statement best describes the differences between these poems?

which statement describes the translation form of a haiku poem?
28,641 results
Language
which statement describes the translation form of a haiku poem? A. A three line poem with seven syllables in the first and third lines and five syllables in the middle line.•• B. A nine line poem with five syllable in odd numbered lines and seven

asked by Vanessa on February 1, 2016
English
which form best describes this poem. a.narrative poem b.haiku c.free verse d.lyric poem

asked by Penelopy on March 23, 2019
ENGLISH
Which form best describes this poem? narrative poem haiku free verse lyric poem

asked by angie on March 2, 2017
English
Which statement best describes Haiku poetry? H Haiku includes two or more stanzas of free verse. Haiku includes two or more couplets. Haiku includes both internal and end of the line rhymes. Haiku includes a triplet with a theme from nature. ***

asked by jeje on January 28, 2015
ELA
The haiku form is important for the poem by basho because A. each line has a different syllable count. B. the haiku form’s few words create vivid imaes of nature. C.haiku is a Japenese verse form. D.it is a form of poetry Basho knew best.

asked by julius connections academy is the best on February 20, 2019

Language Arts
The arrow and the song poem 1 i shot an arrow into the air, 2 it fell to earth, i know not where; 3 for, so swiftly it flew, the sight 4 could not follow in its flight Part A Which form best describes the poem this excerpt is from A. lyric poem B. concrete

asked by SugarPie on February 23, 2017
English check

  1. Which description fits the limerick about the fellow named Hall? 1)a poem about something funny with five lines. 2)a serious poem without rhyme 3)a love poem with rhymes and rhythm 4)a poem about nature with three lines 2. The rhythm and rhyme

asked by Hailey on February 19, 2015
L.A
Puddle of water Please as soon as you can. Puddle of water, Reflecting tree, cloud, and sky: The gift of new eyes which form describes the poem ? A)concrete poem B)haiku (I pick this one) C)limerick D)narrative poem

asked by Mateo Bowels on March 24, 2017
English
Nine Haikus During a Drought In the dusty lane A frog waits for a puddle To fall from the sky Which form best describes this poem? A. limerick B. Haiku C. Concrete D. Narrative My choice is B. Haiku What about the poem best supports the answer to the

asked by Brian on February 18, 2016
LEA
”Nine Haiku’s During A Drout” which form best describes this poem? 1limerick 2haiku (my answer) 3narrative 4concrete

asked by Triston on March 10, 2017
LanguageArts
In the poems Concrete Cat, Limerick and Haiku chose different forms to express their thoughts and feelings about the subject. Imagine that their poetic forms changed how would each poem be different if its form was exchanged with another form write a

asked by Emojiess on March 7, 2017
Math
Numbers can be poetic. For example, when the number 400,077,115 is read aloud, it is haiku! Haiku is a Japanese form of poetry in which each poem has seventeen syllables,broken into a 5-7-5 pattern. How does this number fit the pattern? Find another number

asked by Jessica on September 9, 2007
ELA
In the poems “Concrete Cat”, “Haiku”, and Limerick”, the poets chose different forms to express their thoughts and feelings about the subject. Imagine that their poetic forms changed. How would each poem be different if its form were exchanged with another

asked by Random on March 30, 2018
english
this is a scene of the book Dawn Bosco’s on her way to summer camp. She can’t wait for the fun to begin, but when her shell mirror and a favorite pin disappear, it’s time for the Polka Dot Private Eye to investigate. can you tell haiku poem for this scene

asked by anu on January 29, 2010
LA
In the poems Concrete Cat, Limerick and Haiku chose different forms to express their thoughts and feelings about the subject. Imagine that their poetic forms changed how would each poem be different if its form was exchanged with another form write a

asked by io on March 9, 2018

Ed. Tech
Which definition below best describes the definition of theme within poetry? A. It is the pattern of rhyming lines within a poem. B. It is the underlying message that a poem conveys. C. It is the pattern of stressed and unstressed syllables in a poem. D.

asked by Gwen on September 10, 2014
ela
The poems are concrete cat haiku and limerick in the poems you read in collection 3 the poets choose different forms to express their thoughts and feelings about the subject. Imagine That there poetic forms changed. How would each poem be different if its

asked by URGENT HELP!! SO URGENT on March 8, 2017
English
There was a young man from Saint Joe Who excelled with his arrow and bow. He’d take aim at the sun, And before he was done, The sun would lose half of its glow. 11. Which form best describes this poem? A. Narrative B. Concrete C. Limerick*** D. Haiku 12.

asked by gay chicken nuggets on March 8, 2019
Language Arts
In the poems you read in collection 3, the poets choose different forms to express their thoughts and feelings about the subject. Imagine That there poetic forms changed. How would each poem be different if its form were exchanged with another form? Write

asked by Mars on March 14, 2019
English
In the poems you read in collection 3, the poets choose different forms to express their thoughts and feelings about the subject. Imagine That there poetic forms changed. How would each poem be different if its form were exchanged with another form? Write

asked by MarieNeko on March 13, 2019
Language arts
In the poems you read in collection 3, the poets choose different forms to express their thoughts and feelings about the subject. Imagine That there poetic forms changed. How would each poem be different if its form were exchanged with another form? Write

asked by Lanie on March 13, 2019
Elements of Poetry
Question #1: Which of the following answer choices contains a metaphor? a. His skin was sandpaper b. The sun sparkled like a diamond c. She wanted to be like the birds abd fly away d. They felt free when they ran though the doors According to my study a

asked by Gourami on February 9, 2016
English

  1. The following question asks about one or more selections from your Literature textbook. You may use your textbook to answer this question. From the following list, choose two poems for this constructed response: ‟Concrete Cat,” ‟Haiku,” and

asked by Love WINS on March 20, 2019
english
In the poem ” The Arrow and the song” which form best describes the poem this excerp is from?

asked by tyler green on April 20, 2015
Language Arts (2 questions)
Question #1: From details about blossoms in both the first and third haiku, what conclusion can you draw? a. The poet feels exceedingly lonely b. The poet lives in an urban setting c. The poet enjoys the gentle beauty of nature d. The poet enjoys the drama

asked by Gourami on February 11, 2016

Language Arts
What is a similarity between a haiku poem and a concrete poem?

asked by Emily on February 15, 2018
English

  1. The imagery creates which mood in the poem? (1 point) flirty cheerful

asked by Real ANSWERS on March 18, 2019
english
this is a scene of the book Dawn Bosco’s on her way to summer camp. She can’t wait for the fun to begin, but when her shell mirror and a favorite pin disappear, it’s time for the Polka Dot Private Eye to investigate. can you tell haiku poem for this scene

asked by anu on January 29, 2010
Math
which is a rule that describes the translation of a point form (4 -8) to (7 -10)? (x,y) –> (x + 3, y – 2) (x,y) –> (x + 3, y + 2)** (x,y) –> (x – 3, y – 2) (x,y) –> (x – 3, y + 2)

asked by CONFUSED! on December 25, 2016
Math
Which is a rule that describes the translation of a point form (4, -8) to (7, -10)?

asked by Anonymous on May 17, 2018
math
Which is a rule that describes the translation of a point form (4, –8) to (7, –10)? A.(x,y)—>(x+34,y-2) B.(x,y)—>(x+34,y+2) C.(x,y)—>(x-34,y-2) D.(x,y)—>(x-34,y+2) My answer:B

asked by Anonymous on May 31, 2014
Science
A haiku or poem on punnet squares? Help me!

asked by Samari on January 21, 2010
science
what is a good haiku poem about sodium??

asked by sieshaa on March 3, 2011
poetry
i need a haiku poem. please do not post websites.

asked by kathy on May 26, 2010
english-poetry
what is a good haiku poem on the school cafeteria?

asked by anonymous on April 2, 2014

english
this is a scene of the book Dawn Bosco’s on her way to summer camp. She can’t wait for the fun to begin, but when her shell mirror and a favorite pin disappear, it’s time for the Polka Dot Private Eye to investigate. can you tell haiku poem for this scene

asked by anu on January 29, 2010
English
I have two questions I’m working on for home work-could you check my answers and advise me the direction I should go-if they’re right or wrong??Thank you In the poem “Rape,” Adrienne Rich uses the word “machine” instead “typewriter” whenever she describes

asked by Sarah on September 18, 2011
LITTERATURE
How is a haiku and limerick poem alike, give 3 examples. I am not sure can u help me?

asked by Blackz on February 12, 2018
Writeacher
Writeacher I have to do a paragraph about the poem “Success”. This is what I have to do; In paragraph form, explain why you agree or disagree with Emerson’s description of the concept of being successful in “success”. Ralph Waldo Emerson’s poem “Success”,

asked by Angelina on November 9, 2010
Math
What is the translation rule that describes the translation A–>C?

asked by Erika on December 11, 2017
language arts
What kind of poem is “Solitude” by Ella Wheeler Wilcox? (lyric, ode, haiku, etc.)

asked by Lauren on May 13, 2010
Ed tech
Which of the following describes a way of memorizing a poem using a mnemonic device? reading every line of a poem several times until you have it memorized singing the words of the poem to the tune of “Happy Birthday” creating a poster that displays the

asked by Princess Anna on January 22, 2014
Writeacher-Repost
Writeacher I have to do a paragraph about the poem “Success”. This is what I have to do; In paragraph form, explain why you agree or disagree with Emerson’s description of the concept of being successful in “success”. I kind of rethought and rewrote my

asked by Angelina on November 9, 2010
english-poetry
how can i revise this haiku poem? lunch bell rings change clinking in our pockets striving for food

asked by anonymous on April 3, 2014
English/Lit
I posted this earlier and someone suggested google-I did research various sites but I was wondering if anyone could perhaps check my answers and see if they would be a correct analysis-thank you I have two questions I’m working on for home work-could you

asked by Sarah on September 18, 2011

Religous studies
I have to write my statement of belief in the form of a poem, i am 10 and i’m not really sure what i believe in and am struggling with this. Any ideas? Thanks

asked by Lewis on September 17, 2009
Language
The tide rises, the tide falls, The twilight darkens, the curlew calls; Along the sea-sands damp and brown The traveller hastens toward the town, And the tide rises, the tide falls. Darkness settles on roofs and walls, But the sea, the sea in the darkness

asked by Help! on March 9, 2016
English
Can anyone find links for “Haiku” by Kaga no Chiyo or “Haiku” by Basho

asked by MinMin on October 8, 2018
Literature
This quote from “I Hear America Singing” by Walt Whitman shows the poem is what kind? A. Lyric B. Haiku C. Couplet D. Sonnet

asked by sam on April 26, 2016
English
Which type of figurative language is found in lines 6 and 7? (1 point) symbol metaphor personification* (my awnsor) simile What can you conclude from the figurative language you identified in the previous question? (1 point) The flowers’ smell was too

asked by jeff on February 27, 2019
english 4
In what way does third section of “In Memory of W. B. Yeats” reflect the tension of the decade in which it was written? A. The poem describes writers with strong political beliefs. B. The section describes the era in which a famous poet died. C. The

asked by stephanie on January 20, 2015
english
so to craete a narrative poem in the anglo saxon style of beowulf is to copy the same theme but in your own words and your own characters.i think i got it.but do i write it in a essay form or story form or poem.

asked by paul jones on November 2, 2008
Literature
‘Pick a special day of the year. Write down atleast two things that you might see, hear, taste, smell, or touch on that day. Try to find images that reveal what you feel at this moment, on this day. Now write a haiku about your special day.’ I reallyyy

asked by mysterychicken on November 14, 2009
creative writing

  1. Poetry that is short in length and focuses on feelings and thoughts of the speaker or narrator is called:(Points : 3) narrative lyric a ballad a haiku 2. What is the rhyme scheme of most limericks?(Points : 3) AABBA ABBBA ABCABC AAAAB 3. Which is true

asked by 2phoneeeeee on November 9, 2014
Geometry
1.Which translation rule describes the translation that is 6 units to the right and 5 units down? A.(x, y)–> (x+6, y-5)**** B.(x, y)–> (x-6, y-5) C.(x, y)–> (x+6, y+5) D.(x, y)–> (x-6, y+5) 2.If point P(4,11) is reflected across the line y=3, what are

asked by GummyBears16 on December 8, 2016

Geometry
1.Which translation rule describes the translation that is 6 units to the right and 5 units down? A.(x, y)–> (x+6, y-5)**** B.(x, y)–> (x-6, y-5) C.(x, y)–> (x+6, y+5) D.(x, y)–> (x-6, y+5) 2.If point P(4,11) is reflected across the line y=3, what are

asked by GummyBears18 on December 7, 2016
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
Which of the following statements BEST explains why “I Am Offering This Poem” is considered a lyric poem? A. It is a simple poem that tells a story. B. It is a tragic poem that teaches a lesson. C. It is a short poem that expresses strong emotion. D. It is

asked by lauren on July 30, 2009
Writeacher-another repost
Ralph Waldo Emerson’s poem “Success” is an apt description of being successful because each line in the poem reflects motivation upon the reader. His poem tells all readers to be responsible, respectful, and strong in life. It gives them the willpower to

asked by Angelina on November 9, 2010
language arts
IN the poem “Swift Things are Beautiful” by Elizabeth Coatsworth reveals that every thing is beautiful in its own way. Although the title says that only swift things are beautiful, the poet also lists slow things that are beautiful. She uses unusual

asked by Hannah on April 25, 2010
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
LA
what form of poetry are the poems shaped to look like their subjects? A) limerick B) haiku C) concrete D) narrative I think it is either B or C can someone please help me?

asked by Little roller on January 9, 2018
English
In what form of poetry are the poems shaped to look like their subjects? A) limerick B) haiku C) concrete D) narrative I THINK D

asked by Evie on January 18, 2017
Repost of paragraph
Ralph Waldo Emerson’s poem “Success” is an apt description of being successful; each line expresses its own special meaning. His poem tells all readers to be responsible, respectful, and strong in life. It gives them the willpower to be sympathetic and

asked by Angelina on November 9, 2010
spanish
for spanish class my teacher asked me to find a translation of the poem Declaracion by Uva A. Clavijo…except i don’t know were to find it so if anyone could help that would be great. you can go on spanish web sites Thank you for using the Jiskha Homework

asked by Jo on January 21, 2007

Literature
‘What is the tone of the poem El Olvido? Describe the speaker’s attitude towards the subject and support your description by commenting on word choice and rhythm.’ This is what i got: The tone of the poem ‘El Olvido’ is very solemn as the speaker describes

asked by mysterychicken on December 8, 2009
Spanish
I’m reading [and translating] the poem “Llénalo de Amor” by Amado Nervo. I’ve gotten most of it down, but I’m stuck on one line. No te preocupes de la finalidad de tu amor. Él lleva en sí mismo su finalidad. It’s more the second line that I’m

asked by Chris on February 25, 2007
Literature
A haiku by Buson Sudden Shower does it follow the traditional syllable division for haiku?Butterfly sleeping- on the temple bell. Sudden shower -a flock of sparrows clinging to the grasses Before the white Chrysanthemums the scissors hesitate a moment.

asked by Chris on July 1, 2009
LITERATURE
The poem written by John Donne, is the sonnet form in this poem, (aa,bb,cc,dd,ee,ff,gg,hh,ii…etc.

asked by NO NAME on October 29, 2009
Math HELP!
Use arrow notation to write a rule that describes the translation of a point from (5,6) to (6,11). A. (x,y) —-> (x+1,y+5) B. (x,y) —-> (x-1,y-5) C. (x,y) —-> (x-1,y+5) D. (x,y) —-> (x+1,y-5) Is the answer A? Thank you

asked by Anonymous on October 28, 2014
Spanish Check
Hi! Can someone check these for me? Thanks! Directions: Label each sentence with the correct tense they are in. They translate it into full Spanish. 1.) I will study. (Future) (Translation: Estudiare) 2.) Mom made tacos. (Present) (Translation: Mama hizo

asked by Abby on May 19, 2015
language arts
What is a concrete poem? A. A poem that provides concrete images as opposed to abstract ideas. B. A poem that uses a strict pattern of rhyme and rhythm. C. A poem that is arranged in a visual image that suggest its subject. D. A poem that has only three

asked by Helper on January 21, 2015
literature
Reflecting on this week’s literary readings, as well as your own reading experiences, identify at least one major similarity and one major difference between the forms of the short story and the poem. How do the differences between these literary forms

asked by john on October 24, 2012
Literature
‘Explain how people can find miracles in everyday life. Support your ideas with examples from the poems ‘in Just’ and ‘Daily’. This is what I got- is it OK? The greatest miracle above all is life itself, and the many wonderful things we find in it. Even

asked by mysterychicken on December 2, 2009
geometry
Refer to the following statement: Two lines are perpendicular if and only if they intersect to form a right angle. A. Is this a biconditional statement? b. Is the statement true? this is what I put a. yes b. yes

asked by alan on October 2, 2007

Geometry
-Which describes the compositions of 3 reflections in three distinct lines, two of which are parallel? 1. rotation 2. dilation 3. translation 4. glide reflection

asked by Emmeline on April 29, 2010
math
HELP Not great in these Express y=2x^2 -12x +23 in the form y=2(x-c)^2 + d The graph of y=x^2 is transformed into the graph of y=2x^2 – 12x +23 by the transformation a vertical stretch with scale factor k followed by, A horizontal translation of p units

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In a paragraph, compare and contrast any two of the following forms of poetry: Concrete Haiku Limerick Your essay should include a specific description of each of the two forms you choose. Explain how the two forms are alike and how they are different. I

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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

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chemistry
Which statement best describes what must occur for two atoms to combine to form a chemical bond? A. The electrons of one nucleus must transfer to the nucleus of the second atom for a chemical bond to form. B. The repulsive forces of both nuclei must

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English
I need help, I don’t know what to write as a thesis statement for a literary analysis of the poem “Aunt Jennifer’s Tigers” by Adrienne Rich. I already know about the poem, a married woman who portrays herself through her creation of prancing tigers

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SCIENCE
__ used to align wafers with the mask in mask aligner. I. Linear translation in horizontal plane II. Rotational motion III. Linear translation in vertical direction IV. Spiral translation

asked by MEMS on August 27, 2018
LA CHECK 2
from “The Tide Rises, the Tide Falls” by Henry Wadsworth Longfellow 1 The tide rises, the tide falls 2 The twilight darkens, the curlew calls; 3 Along the sea sands damp and brown 4 The traveler hastens toward the town, 5 And the tide rises, the tide

asked by Agala on March 13, 2017
math
Which transformation moves the figure from position A to position B? then it shows a picture of a heart like one that’s facing u and the other one is sideways. is the answer a-rotation, b-reflection, c translation d-rotation and translation, i think its d

asked by Gabby ( 5 grade) on April 15, 2012
Language Arts
Plz help ms sue Question #1: Which characteristics make “The Rider” a lyric poem? a. It uses musical language and expresses feelings b. It tells a story about a historical event c. It rhymes and has a regular rhythm d. It uses repetition and describes a

asked by Luna on January 31, 2017

english.poem.i am offering this poem
which of the following statements BEST explains why I am offering this Poem is considered a lyric poem? a. it is a simple poem that tells a story b. it is a tragic poem that teaches a lesson c. it si a short poem that expresses stron emotion d. it is a

asked by y912f on May 27, 2009
Social studies
Which statement best describes the importance of magna carta? A. british judges should hold power B. even the king must respect certain rights of the people C. federalism is the best form of government D. parliament should have the power to determine tax

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Please help with math 1. Provide a counterexample for the statement in parentheses. (1 point)“If a figure has four sides, then it is a square” 2. Identify the hypothesis of the statement in parentheses. (1 point)“If two angles form a linear pair,

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Ms. Lewis is a chemist mixing two solutions together. A chemical reaction takes place, and the solution becomes warm. Which statement best describes what has happened? A. Energy has been created in the form of thermal energy B. Energy has been transformed

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Which of the following best describes the overall mood in Frost’s poem?

asked by Tiffanie on December 5, 2013
Englsih II
Review the poems we have studied in this unit and select the one that appealed to you most. Analyze the poem by answering the following questions. Cite specific lines or phrases from the poem to support your ideas. Be certain to identify your poem by both

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English
Which of the following is not true? A. Alvarez’s imagery allows the reader to see and hear her speaker’s neighborhood. B. Alvarez’s tone is measured and wry. C. Alvarez’s speaker wishes to take the reader into her confidence. D. Alvarez’s diction, or word

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What Japanese art form, meaning “pictures of the floating world,” was created using woodblock prints and greatly impacted Western art, particularly Impressionists in Europe and America? I say haiku

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English
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Math 11
The equation y= x^2-8 is translated 7 units to the left. Which equation describes the graph after it has undergone this translation? a) y=x^2-1 b)y=x^2-15 c) y=(x+7)^2-8 d) y=(x-7)^2-8 e) y=-7x^2-8

asked by julie on September 17, 2007

litearture
do you know what’s the titile of this poem? (Love is ill suited with peace and rest; Soon and reproaches become in best, Rebuke gives strenght to his tongue and blame Wakes the dull spark to a brighter flame. (this is just the first stanza of the poem

asked by pray_the_rosary on March 4, 2008
English
We’re studying a Dickinson poem Wild Nights– I have a question Wild Nights–Wild Night! Were I with thee 1. Is that an example of an internal rhyme, slant rhyme, alliteration or caesura? 2. The poem has two stanzas that are ABBA and then two ABCB and ABCB

asked by Melinda on October 12, 2011
math

  1. Which is a set of collinear points? J,H,I L,H,J J,G,L L,K,H 2. Use the diagram to identify a segment parallel to. 3. The meadure of angles A is 124. Classify the angle as acute, right, obtuse, or straight. Acute Straight Right Obtuse 4. Find the

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Select the right statement(s). A coherent measure of risk is: Sub-additive Possibly Homogeneous Translation Invariant Concave Monotone

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Verify if this is the correct form please. Given the parent function f(x)=log[10]x, state the equation of the function that results from a vertical stretch by a factor of 2/5, a horizontal stretch by a factor of 3/4, a reflection in the y-axis, a

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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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which of the following is an example of the principle of checks and balances

Government
which of the following is an example of the principle of checks and balances?
A)President can veto an act of congress.
B)Members of congress have the power to raise their own salaries
C)Federal courts have the power to hear cases involving federal law
D)President can appoint officers of the armed forces
My answer is A am i right?

0 0 421
asked by Fred
Sep 2, 2016
Yes, A.

0 0
👩‍🏫
Ms. Sue
Sep 2, 2016

  1. A
  2. D
  3. C 0 0
    posted by Becky2theg
    Sep 21, 2016
    Thanks So much Becky2theg! She’s 100% correct for connexus! 🙂 0 0
    posted by Fox Girl
    Sep 21, 2017
    LIES ONLY FIRST ONE IS CORRECT FOR CONNEXUS 0 1
    posted by Nahhsnitch
    Oct 4, 2017

Woah woah, WHICH IS IT??!!!

0 0
posted by Girly
Oct 10, 2017
Becky2theg is correct

0 0
posted by anon
Oct 12, 2017

  1. a
  2. d
  3. c
    becky is correct 0 0
    posted by rabes
    Feb 3, 2018
    Lesson 10: Principles of the Constitution

45.0570001 American Government Unit 2: Foundations of American Government

  1. Which of the following is an example of the principle of checks and balances?
    A. Presidents can veto an act of congress
  2. Which branch of government has the power to make laws?
    D. Legislative
  3. The U.S. government is divided into three branches. What is this an example of?

C. Separation of power

There are all right!

0 0
posted by Yandere_Wolfie
Aug 20, 2018
they’re*

0 0
posted by Yandere_Wolfie
Aug 20, 2018

  1. which of the following is an example of the principle of checks and balances?
    A)President can veto an act of congress.
    B)Members of congress have the power to raise their own salaries
    C)Federal courts have the power to hear cases involving federal law
    D)President can appoint officers of the armed forces
  2. Which branch of government has the power to make laws?
    A) executive
    B) federal
    C) judicial
    D) legislative
  3. The U.S. government is divided into three branches. What is this an example of?
    A)federalism
    B) interpretation
    C) Separation of power
    D)confederate system
    Correct Answers.
    1) A
    2) D
    3) C 0 0
    posted by Noboby
    Sep 4, 2018
    1.a
    2.d
    3.c 0 0
    posted by Jacob
    Sep 14, 2018
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which statement does not characterize martin luther king jr.’s “i have a dream” speech?

Which statement does NOT characterize Martin Luther King Jr.’s “I Have a Dream” speech?

1.)It openly criticized the Governor of Alabama
My Answer2.)It supported the peaceful congregation of peoples of all races and religions
3.)It pointed out racial problems in the South but ignored racial injustice in the North
4.)It invoked the power and symbolism of “the American dream”

0 0 306
asked by Mackenzie
Feb 13, 2012
It looks as if you need to read/reread it.

http://www.huffingtonpost.com/2011/01/17/i-have-a-dream-speech-text_n_809993.html

ALL of it.

0 0
👩‍🏫
Writeacher
Feb 13, 2012
I already have read the whole thing…

0 0
posted by Mackenzie
Feb 13, 2012
Then reread it — keeping these four items in mind.

0 0
👩‍🏫
Writeacher
Feb 13, 2012
Can you tell me which two is not the answer..so like 3 and what other?…

0 0
posted by Mackenzie
Feb 13, 2012

  1. This was in reference to the Governor of Georgia: “I have a dream that one day, down in Alabama, with its vicious racists, with its governor having his lips dripping with the words of interposition and nullification … “

Are you sure you read this? And understand it? I don’t know how anyone who has read it can’t choose the three obviously wrong answers.

Scour that text … think … let us know what you find.

0 0
👩‍🏫
Writeacher
Feb 13, 2012
Is it number 1?

0 0
posted by Mackenzie
Feb 13, 2012
Absolutely not. I gave you that example so you’d know one thing that was IN the speech.

Are you clear on the question? Three of those things are referred to IN the speech. One is not. Which one is not?

0 0
👩‍🏫
Writeacher
Feb 13, 2012
You don’t have to be so rude….

0 0
posted by Mackenzie
Feb 13, 2012
I’m not intending to be rude. I know that these “NOT” questions are almost always badly phrased, and I’m wondering if the “NOT” aspect of this is what’s getting in your way.

0 0
👩‍🏫
Writeacher
Feb 13, 2012

That’s the reason i posted it, it because it was confusing me…but i understand now..

0 0
posted by Mackenzie
Feb 13, 2012
Rephrase the question in your mind:

Which three of the following ideas are included in Rev. King’s speech?

0 0
👩‍🏫
Writeacher
Feb 13, 2012
Numbers 1-3.

0 0
posted by Mackenzie
Feb 13, 2012

3 is referring to this: “And when this happens, when we allow freedom to ring, when we let it ring from every village and every hamlet, from every state and that day when every city, we will be able to speed up all of God’s children, black men and white men, Jews and Gentiles, Protestants and Catholics, will be able to join hands and sing in the words of the old Negro spiritual, ‘Free at last! free at last! thank God Almighty, we are free at last!'”

0 0
👩‍🏫
Writeacher
Feb 13, 2012
So its 3?

0 0
posted by Nannielee
Feb 15, 2012

i don’t know nannielee

0 0
posted by Mackenzie
Feb 15, 2012