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The Reluctant Fundamentalist movie

a. In two meetings with the “prestige publisher” Nazmi Kemal—one in which Kemal learns that Changez’s father is a poet, the second when Changez has lunch with Kemal—Kemal presents some challenges to the decisions Changez has made with his life. What does Kemal tell Changez at the first meeting, and why? How does Changez respond to Kemal’s comment? What lesson does he try to teach Changez at the lunch meeting? What is the story of the Janissaries, and why does Kemal use it to get his lesson across? What kinds of questions do these encounters cause Changez to ask of himself, and what decision does he make regarding Kemal and himself? What actions does Changez take following the encounters with Kemal, with what results?

Be specific andthorough.

The movie is about the tragedies of eth Pakistani businessman Changez who has the tragedies of 9/11. Kemal begins the scene by discussing eth janissaries with changez. Janissaries are the Christian boys captured by ottomans to be Soldiers in the mighty muslim army. These boys were sent to kill their former families and destroy the former homes when they came to age. The kemal is relating Changez to these janissaries and America as eth homeland. The age of changez  in united states. The kemal relates the janissaries to changez and tell him the story of janissaries.  It is eth discrimination show by many Muslims or Middle Eastern heritage. The Janissaries were part of slave system. The ottomans use the prisoners and slave in their armies. They are wanting these boys to destroy their homes. The kemal is reviewing the Changez journey through American society and his adoption of the American values of hijacking the values thinking. The Janissaries are eth group in which the Changez do not fit but Kemal view is the same. The adapting the values in the American way was made changez in his view slave of education in America as the adolescent boys in Ottoman Empire.   Changez is asking how to be Pakistani in America.

The changes adapted in pakistani’s dream to the students and narrates that they find identity for themselves in the 9/11 discrimination of the Pakistani and American. Reached to a point that the discrimination followed by Changez. The offence was being taken to be as Pakistani. The janissaries was the kemal observation to the fact telling the scene between kemal and Changez. The differences was notified by changez and made his stance of the working over the circumstances. The discrimination after the 9/11 was present there and was developing the scenario. The Pakistani dream which was there with the changez to be and the initiative taken by the govern. The plot between the kemal and the Changez was of eth Janissaries discussion, which made changez think of the scenario by the Pakistani dream to be awaited in eth discrimination. The Adopting the American dream in the age would be the janissaries like who have the adoption of the work done to be the scenario of the weight discrimination. The p[lot is of the scenario to be developed in the form of the working the dreams. The clip did the scenario of the after impact on Changez and he thought of the American dream and letting the scenario developed in the form of the basic scenario. The adoption of the teaching is the scenario, which will be evaluated your adaption of the place. The situation of the being the janissaries and the way to being  developed the culture of eth American but will be having the scenario to be facing the discrimination of the countries and letting the situation as janissaries to be in the plot. The discrimination is the questions, which arises in the conversation and will let him think what we are being the American culture adoption.

b. Near the end of the movie, after recounting his meeting with the mujahad leader Mustafa Fazil, Changez tells Bobby “I am tired of the reduction.” Explain what he means by that, and how he explains that meaning. What common elements does he perceive in both the fundamentalism promoted by Jim Cross and that promoted by Mustafa Fazil? What, specifically, do the “fundamentals” embraced by Jim Cross and Mustafa Fazil require their followers to do? To satisfactorily answer, you need to consider how Changez had come to realize that the cultural, spiritual, and physical damage caused by the two main types of “fundamentals” made living by those fundamentals wrong for him, his family, his students, and his country. Be specific and thorough.

The Changez khan played by is Riz Ahmed is college professor in Lahore suspect by CIA local terrorist his involvement in the American kidnapping of professor. We find the bold changez sitting in a tea house across bobby Lincoln asking him his possible involvement in the kidnapping. Driving into fashback changez was always a fiery college professor who teaches the revolution in Pakistan. His family raised by the Urdu poet father and his son finds his way to Princeton. The film unfurls in non linear manner and the narrative is of the revolves around many incidents.  The Changez emerges as straight talking Ivy League who love US and the job in the Wall street. The Changes stock rises as brilliant analyst and involves him to the American luxuries life style. Eric is his love. The 9/11 are changes the trajectory of his life.  He grows beard in apparent rebellion. Changez  said that the side was picked for me I did not picked the site.  The political cklimate starts of smack of American Hubris. He finds himself caught in the limbo between the attraction of what he taught of free society and his loyalty in the roots.  All the pain of romance gone afoul. Finding nothing left in the New York becomes the professor in Lahore.    

Find the object of the CIA suspection and is had suspicion followed. The fundamantel this story plots on the 9/11 incident. In plain Nair went to great length to ensure the authencity of eth setting.  It is still appealing the visuals with the camera work held. Tegh music is driven emotions been the strength and is the case is well. The difference among the screen play and the novel is the unsubtle and contrived and to make it more suspenseful robbed it depth and seemly the depth and intimacy.  Many novel fans disappointed with the surely destined.  The Hamid’s novel is the personal story of eth young man has love with the country and the woman and get awry as it happens fast.  But despite the shortcomings there are many moments which have the salvage it. The performance of the Riz Ahmed is superb. The movie is all about the loving and eth fundamentals are the relationship built between a girl and boy and enabling the stand out for the suspicion in the CIA. The Changez has the environment are change and will be working out the scenario to be dealt the way out the performance.  The heavy-handed and the simplified metaphors in the post 9/11 situation. The movie is about the post 9/11 situation and concerned the plot of the suspicion of the boy who lived in the New York city and would be came back and was evolved in the form of the scenario built in the form of the reluctant fundamental which was to be involved in the movie.  The plot of the movie is of coming back to the Pakistan country and teaching the Lahore institution and caught suspicious to the CIA of working the in America and relations with the terrorists in the 9/11.    

Source

http://www.imdb.com/title/tt2032557/
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World War I

World War I

Introduction

War always comes up with massive destruction that resulted in the loss of precious human lives and the financial loss that comes up with the damage of residential houses, building, the destruction of flora and fauna etc. The other losses such as environmental pollution due to the hazardous gases from the bombing remains in the air for long time and disturb the health.

Subsequently, the World War I was the most deadly and most destructive event of that time in the history of human as millions of precious human lives were lost, millions of people became paralyzed and countless people lost their houses.

Thesis statement

Considering the World War I as a prominent in the history of human, the following writing is proposed to discuss various aspects of World War I. for the following writing the argument is planned to discuss that the World War I is remembered as one of the most destructive and bad event in the history of human as it took away lives of millions of people. It is also consider biggest mistake of human which resulted in nothing but massive destruction. This divided the entire world and penalized the development of the world as it pushed the world 100 years back. It was a different type of war therefore; the efforts which were made to protect the soldiers were badly failed as the war was full of uncertainties. In psychological aspect, it seems that the war was nothing but a blood shedding where human were killing human mercilessly as the element of humanity seems disappeared in the events of the war. Almost all the socialists people opposed this war as majorly they all believe that war is not the solution of problems but it will bring destruction. The most prominent experience was the racial diversity as people from almost all races took part in this war.

 How the war was expressed, imagined, remembered in literature (fiction, poetry)?

In different literatures the war is expressed differently in which the element of favoritism seems prominent. However in almost all the literatures, the one thing seems prominent as the World War I was just like a doomed day as blood shedding was everywhere, the most parts of Europe and some parts of Middle East were full with the human’s bodies and the corps were watering by blood than water. The atmosphere was polluted with the dust and hazardous gasses of bombing and the bullets were flying everywhere. It was like a doomed day as most of the literatures has expressed that even having feelings for the others, soldier were helpless in front of their duties and killing others. Grayzel has quoted a story in which she had quoted the words of a soldier who took part in the war and explained that “3 German soldiers were appeared as they were badly bleeding and were screaming for help and were crying for mercy but I had to follow the order and we had no feelings and so we left them to die”(Grayzel, 2012).

How effective were attempts to protect soldiers in the war?

World War I was the deadliest ever event in the history since it took place as there were around 60 million soldiers from all over the world participated. These soldiers fought war in various location of the world including Greece, Iraq, France, China, North Sea, Pacific Ocean, etc. They had to face great uncertainties. However it was believed that they soldiers were well equipped but unfortunately, there preparation for the war was not enough as they had to meet with uncertainties in the war. However the training were made to train the soldiers to protect themselves in the challenging situations but these trainings were not enough in front of the deadliest weapons and environmental conditions(Grayzel, 2012).

This war was a terrible experience for all even they succeed to won the war of they have lost the war because it was the uncertainties hit them everywhere. It was found that the helmets which were used to protect the soldiers were not effective to resist against the rifles and the half body armors were also not contributed to protect the soldiers.  Especially the Adrian and Brodiewere badly affected as their helmets were failed to protect them. However somehow the full body armors were seem effective to protect the soldiers but they were too heavy to carry therefore they were not used effectively as they resisted the soldiers to everywhere.

Overall around ten million soldiers died during the World War and it is said that they died for nothing. According to the study it is found that the curator and zoologist of the armor collection and Met’s arms were also not effective however these techniques were effective to save some lives. The United Stated Armor body program was badly failed as it was found ineffective to millions of soldiers’ lives. The failure of the efforts to protect the soldier can be imagined as in starting month France had to lost around 250,000 soldiers as all the efforts to protect the soldiers were badly failed. However in these efforts only America somehow seems to protect some of their soldier through the American Expeditionary Force as it is stated that through this program the deaths batter cut around 26,000 deaths(Grayzel, 2012).

How did psychology explain what was happening in the war?

The psychology explains that the World war was not ended with the ending announcement but it remained continue until the witness of the war remains alive because those who were killed people and those who became the victims, never forget the events of the World War I. It is found that the rate of psychological breakdown was extremely high among those who returned from the battle field also it was found that those who left their post were suffering badly from the mental stress of war.  

It can also be imagined that how horrific the war was as the suicide became a major issue among the soldier who returned from the war. In this war, there are many incidents in which a large number of family members were fighting together therefore, to see the dead body of the family members and friend put them in great shock. The suicide ratio was highest among Americans and Germans and around four thousand soldiers from Germany killed themselves(Grayzel, 2012).

It was also found that it was quit hard for returning soldiers to readjust to civilian life therefore, most of them were found in physical trauma in result of losing their families and friends. It was even hard for the soldiers to share their experience. The psychological impact of the war were remained continue for a generation. 

The term “Shell Shock” was also emerged in the starting period of the war as the soldiers share their experience under the fire of World War I. After the war the shell shock became the military priorities as psychiatric causalities battered the power of front line units.

 Why were people opposed to the war?

Antiwar movement was seen in almost all the countries and most prominently the pacifist or the socialist groups and the radical unions were prominent to protect against the war. In Britain Independent Labor Party opposed the war as they consider it as an in-humanistic approach. Women rights groups also opposed the War in which the Women Social and Political Union was prominent. In America Women also protested against the war and in January 1915 the Women’s Peace Party called the neutral countries to help to restore the world peace by stopping war and in this regards, 150 countries Peace Conference was held in Netherland(Grayzel, 2012).

The Industrial Workers of the World also opposed the war and started an antiwar movement in USA. Most of the people believet that the idea of War is not in the favor of the world and they asked to solve problems through the table talk. However the Americans were not in favor of the America to join war because they believe that it is the European issue and America should remain away. The German and Irish immigrants were not in favor that America get involved in the war. Some people believe that getting involved in the war would disturb the relations of America with other countries and it would penalized the economy growth.

What was the experience of non-combatants in the war?

The experience of the noncombat was very bad as they had to subject to army discipline but they were not heaving weapons and they were not allowed to participate in battles. Their tasks were to provide the physical labor to the army in British Isles and overseas. However those who rejected to follow the orders were badly punished through the court martialled and they were sent to jail. They also had to face the terrible physical and emotional experiences(Grayzel, 2012).

What was the experience of colonial troops in the war?

The most considerable part of the war experience was that there was racial diversity as people from all over the world and from all the races were fighting in the war. The war experience for the colonies, radical groups and dominions was profoundly transformative at various levels. Most of them had to face racist attitude and hate from the locals. For the Imperial defense the colonial were regularly used by the British but they were not asked to fight against the white races. Subsequently, the Indian troops was not given permission to fight in South African(Grayzel, 2012).

Conclusion

The World War I is no doubt was one of the most deadly events in the history of human. The aforementioned discussion has shown that this war is still remembered as a dark period of human history which is full of the greatest event and cruelest events of human executions. Every country was affected by it and the soldiers even from the winning countries never forget this event. This event brought great changing to the world. The psychological effects of the war were remained with the generation. The people who opposed the war were found right at the end as the war was ended with nothing but massive destruction, the mountains of dead bodies, the streams of blood, the burning houses, the destroyed crops and the hazardous gasses contaminated atmosphere were left behind.

Bibliography

Grayzel, S. R. (2012). The First World War: A Brief History with Documents. Bedford/St. Martin’s.

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16-year-olds to vote

Introduction:

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

Arguments for:

Argument 1: responsibility

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

Argument 2: civic life

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

Moreover, youth under the age of 16, pay taxes, follow the rules and regulations defined by Government so they must have some voting rights. A teen under the 16 age almost pays $9.7 billion dollar taxes on sales independently. Most of the children work to get the education and to pay their tuition fee, in addition to this, they are paying taxes to get the education. They have the right to get voting rights (youth rights). 

Argument 3: Aware of polices and society 

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

Arguments against:

Argument 1: Mental effectiveness

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

Argument 2: Not capable to take decisions

The two years of life from the 16 to 18, can make them capable to understand the government, and the civic parties, children of this age group are lazy. They can learn about the government and after this, they will be mature to cast a vote, according to the choice, the children at 16 years are not much competent or capable to take decisions, they are emotional and live in a fantasy world. 

Argument 3: Do not pay attention to the households matters

The two years of life from the 16 to 18, want to change the world; they want to see everything, according to what they desired, they can smart in taking decisions but not as the fully grown adult, like they will be in 18. At the age of 16, they are pressurized by the peer, they even do not pay attention to the households matters, they are not aware of the taxes and property, so how they could decide the political parties and the benefits.

Pros and cons (conclusion):

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

Work Cited

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

Davis, Aaron C. 16-year-olds in D.C. could vote for president in 2016, under proposal. 3 November 2015. 3 May 2016 <https://www.washingtonpost.com/local/dc-politics/16-year-olds-in-dc-could-vote-for-president-in-2016-under-proposal/2015/11/03/3175fede-825d-11e5-8ba6-cec48b74b2a7_story.html>.

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

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

Yougov.co. For and against: Lowering voting age. 26 February 2014. 3 May 2016 <https://yougov.co.uk/news/2012/02/15/and-against-lowering-voting-age/>.

Youthrights. Top ten reasons to lower the voting age. 10 April 2016. May 3 2016 <http://www.youthrights.org/issues/voting-age/top-ten-reasons-to-lower-the-voting-age/>.

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The civilizational history, of United States

Question 1

The civilizational history, of United States, is very old and rich; whereas the political history of United States is not very old. When we methodically study the political-economic and social history, of U.S., after the arrival of Europeans, we learn that there has been many watersheds and these watersheds are have been classified, by historians and academics, to not only distinguish them from other political-social-economic defining moments, but also to discern and better understand the factors that contributed to producing new realities.

After American Civil War, which was fought for several political, economic and social objectives, was followed by Reconstruction era (1864-1877). During this period, many constitutional, social, economic and political developments occurred, which affected prevailing realities and reshaped them. These developments were of profound nature and according to some historians yielded many social and political movements that aimed to make American society more diverse, tolerant and pluralistic.

The Union victory, in the civil war, gave birth to new realities, one of which was enfranchising of former slaves. Before the war, slaves have no legal rights; however, after the victory, not only Africans Americans had a social status, but also a constitutional/political. However, because of the new political, social and economic changes (slaves could participate in labor markets), reactionary forces got stronger. Many political and social measures were taken, during the Reconstruction era, to reduce the political-economic role of 4 million freed slaves.

For instance, in the southern states, the political reactionary forces, which tried to undermine the results of American Civil War, used politics as an instrument to challenge the measures that were aimed to produce results, which gave citizens equal opportunities. The objective of the political measures, by the Federation, was to make U.S. a more integrated nation with common objectives. However, the differences between political ideas and perceptions did not allow the Federation to realize these objectives.

From the study Re-construction era, it is apparent that it was the era marked by intense political confrontation and constitutional amendments could not affect change on a large scale. For instance, it is true that as a result of Union’s victory four million slaves got freedom; however, it is also true that because of these constitutional and legal developments, reactionary forces strengthened more and it never allowed American society to become a pluralistic society.

Many historians are of the view that Federation used a wrong instrument (political instrument) to produce changes. For the better integration of society, the focus should have been progressive education and more economic opportunities for all citizens. As the emphasis primarily remained on the political instrument; therefore, the objectives could never be realized.

From this study of history we also learn that these measures only produced changes in constitution, which could not be translated into social changes.  The focus should have been on enfranchising Black Americans and providing quality progressive education to Americans, so that their perceptions, especially regarding other communities, could change. The communal/racial division is still a serious challenge for the state; however, because of the maturing of democratic institutions, the robustness of these challenges have mitigated significantly. Another lesson, which we learn from the systematic and through the study of history, is this that political instruments alone cannot change realities, perceptions (social and others) must also change. The ideas and perceptions, which exist during the time of Civil War and Reconstruction Era, still exist, which means that state has not effectively used its instruments and tools.

Question 2

When we methodically study history, we learn that different factors contribute to the development of society. The strongest and recurring factor is technological advancement, which has positively affected the evolution of social systems. For instance, the Industrial Revolution, which was a technological revolution that improved methods of production and increased volume of production, had indirectly influenced society and political systems. Because of the changes in methods of production and the volume of production, the economic system, employment level, market structure, and political system changed, which gave birth to new perceptions and ideas.

Contemporary academics are of the view that Industrial Revolution yielded modern and post-modern systems, in which freedom expression and other democratic values matured and became more potent.

During the same age, of Industrial Revolution, the scientific approach became prevalent. People gave more importance to evidence and statistics than beliefs and conventions. This started the re-shaping of prevailing notions and repudiated those perceptions that lacked evidence or which were not backed by evidence. Many political-economic philosophers, such as Adam Smith and Karl Marx, purpose economic systems, in which scientific instruments (such as mathematics) were employed to deduce conclusions. The entire emphasis on the scientific approach was one of the consequences of Industrial Revolution.

In the modern times, when communication systems have improved and infrastructure has become highly sophisticated, cultures are interacting and in some cases amalgamating. As a consequence, of the technological advancement, cultural diversity has a gown, and prevailing understanding has expanded.

In the realm, of transportation, it was the railroads, which increased the reach and reduced the cost of transportation.  From the study, it is evident that both ordinary citizens and industries benefitted from the railroads; however, it was an industry that benefitted most. A new form of transportation allowed access to remote markets, which were lucrative, directly impacting industry and employment. These economic changes also had social and political dimensions and contributed to the development of perceptions and society.

Another great Development, which positively affected cultural development, is the invention and emergence of internet. Initially, internet was mere tool to connect systems at remote distances; however, as the time stretched, it roles changed significantly. Today, the internet is the source of information, and through its various manifestations and instruments individuals, groups and organizations are benefitting. For instance, because of internet, political-climatic-economic, concerns have become global concerns.

In addition to that, it has allowed communities and civilizations to interact, and this interaction has increased understanding of other cultures. This has also allowed, to an extent, the creation of a global system. However, the true benefit of the internet is that it is facilitating the emergence of the digital state, which is already affecting culture and behavior.

The economic benefit, of the internet, is that it has gathered immense evidence, which can be used by organizations after sorting. This is the very reason why organizations can identify lucrative markets, where they can earn a higher profit.

There are numerous factors and technological advancements, which directly indirectly influenced perceptions and started a cultural revolution. In some cases, these were events, which changed perceptions. For instance, during and after World War I and II, U.S. military institution’s approach changed towards African Americans.

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The Most dangerous Game

The Most dangerous Game

Argue whether Rainsford changes or not through the events in the story? Explain your answer.

The story “The Most Dangerous Game” tell us about the thinking of human being, which can be changed when they realize that what they are doing, the story written by the Richard Connel, take place after the world war two, in the island. In the story, the there is the discussion about the most dangerous game, in which human being haunted. Rainford who was a big hunter, and was very brave, we can say he is a beast, once stuck on the island, after washes up on the shore of the island.

Rainford fell off from Whitney’s ship and after swimming of long hour, he reached the island. However, on the island, Rainford went to the Zaroff home. Zaroff wants to kill all the human being because it was fun for him. He wanted to hunt human being, as he thinks that people are efficient and human is the biggest animal, from all the animals. Zaroff was a crazy man, he liked to kill all the human being, for him, it was an interesting game, he was the egoist, was hunting from the early age, he has the bloodlust and passion for playing the game so that people could be the hunt.

By chance, Rainford goes in the house of the Zaroff; Zaroff then realized that he could play the game of hunting with Rainford. However, Zaroff forgot that he is not a human being, he is a beast, he started living there for days, after then she realized that Zaroff is not a simple man, he loves to play hunting games, in which he hunt the human beings. Zaroff do not like the men, he enjoyed playing the game, he did not know that what is going to happen with him, and what will be his end.

Rainford noticed all the situation, he comes to know that he is playing this game, from a year, for Rainford, it was not a game, it is a killing of the humanity, which is not good, Rainford in his mind make the plan that he will give a good lesson to Zaroff. Everybody has his own perspective about the games, but to kill the people and eat it is not a game, Rainford when come to know the entire situation, make his mind that he will play the game if offered, because Rainford was also hunting man, but for him the meaning of hunting was different from what Zaroff had.

After some days, Zaroff offered Rainford to play the interesting game with him, as he wanted to kill and then eat him. Rainford agreed to play the games, the game was interesting, he made a plan in his mind that when he will be taken to play for the games, he will jump back to the shore and reaches back to his home. He was given the offer that if he survives for three days, he can be released and then can go back safely, but there was a condition that he should not tell anyone after when he reaches. Rainford begins with his efforts and wants to survive so that he can teach the lesson to him.

However, a night before the game was started or happened; Rainford entered the house of Zaroff and killed him. He wanted to kill Zaroff because for him, he was killing the innocent people, which were not a game; this could a non-sense, not a game. The Zaroff already had killed so many people, she does not have the soft corner in his heart, his hunting was not justifiable or reasonable because it was against the humanity, to kill people is very bad, Rainford killed him very wisely.

 The question asked in the question was that the Rainford changes throughout the story or not, as everything happened with him, so he releases the pain that one can face or suffer as a prey. His thinking was changed for the prey, he started respected his victim or prey, he faced off what he had never thought off. Zaroff was always proud of what he does or what he do to others, he thinks that he is the master of a game, he feels superior, he thinks that through killing Rainford, he can get the fame because Rainford is a strong man, however, he was given the punishment by Rainford.

The respect for the prey was there in his heart, both Rainford and Zaroff are given good or fine lessons, to kill the humanity can be the most difficult thing for anybody as a human or creature, Rainford was never wanted to be a part of a game. In the story, he realized that he is a beast at bay, he knows that he will be murdered, or must commit the murder. I believe that nobody can ever change, the Rainford in the story may not changes, but he may get the new thinking about the life, nobody wanted to kill or murdered, there is the need to respect the prey and everyone.

One mind cannot be changed, but one can be given a good or better think, so one could think in the better way, may the lifestyle of Rainford will never be changed, but from then, he realizes the importance of the animals and the human being. Rainford had saved his life, through using his intelligence and by defeating him. The game or tale is about the two hunters, who have the lessons in their lives, nobody should kill the humanity, the animals or the people, there is a need to give value.

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“What are Incentives? Why are they important? Illustrate and explain examples.”

“What are Incentives? Why are they important? Illustrate and explain examples.”

The term “Incentive” in the economy could be a general term; the term, which is important in the different sphere of the life, in economics if one does not know that, what incentives are then one, can never understand that what is economics. However, an American economist says “Economics in it’s entirely is a study of people’s response to incentive.” The term incentive is related to the economies, so it is a clear fact that incentives are central to do the study from the economical point.

Incentives could be defined as the benefits, rewards, or something which motivates you to do something; there could be the own decision and action of a person involves in the term. No one does something, for no reason, however, trade and economies can be related to the term incentive because when, a person or a customer buying anything, he/she have the concepts or the benefits of the product in mind, so every action is done can be called as human nature. Human nature can be described as the wish for something that is always related to the study of economies[1].

Types of the Economic Incentives

The incentives help the people to behave in a certain way, there are the preferences, desire, and need associated with the incentive, economic incentives can be related to the preferences, economic disincentives can discourage the behavior of the people, taxes can be a good example of disincentives, as the people never feel happy, in paying the taxes. The product and services in the economy can be more expensive, there are the extrinsic incentives and the intrinsic incentive that are also related to the growth of the economy, as both are the accumulation of the wealth[2].

Extrinsic incentives can be related to the rewards, which are given in the form of the bonuses, output or profit, it is also related to the social status and the power, it depends on the power of the people, however, these incentive are better and can work better as compared to the other incentives. Moreover, the intrinsic incentives are the incentive related to the internal, which can be related to psychological perspectives. Example getting the satisfaction from work, the intrinsic incentives gives motivation to the people, so they feel themselves the important part of the organization, they can be motivated by managers, they can be given the appreciations on the work they have done[3]

Financial incentives are the incentives that are more dominant, in the economic field; the employment of any employee is related to the remuneration and the salaries, to win a certain amount of money. The employees of the company may be performed in the better way, example, if there is the idea of the product promotion, then the employee could be called to do the promotion and in that sense the incentive, can be given to him in the form of money. However, to promote those products or the services, the employee will work effectively to win a certain amount of money. 

Moral incentives are also there, which can also motivate the people to do good in the society. However, it could be related to the good and bad of the society; there are the moral actions in the moral incentives. Moreover, people do not do bad to get the moral incentives, and these incentives can be related to the term, welfare evolution, as the people will do the effort to bring the welfare in the society. People do not behave in a bad manner or the things where there are bad consequences so welfare evolution can be bought in the society and organizations can be effected through moral incentives[4].

Importance of Incentives

Incentives can be described as the inducement; they can be related to the demand and supply, cost and benefits and the scarcity. However, there is the need to identify that what rewards should be given to the workers. Intrinsic and extrinsic both rewards are equally important, but there is the need to do the analyses, that how could workers and employees can be satisfied. Incentive programs are the motivational tool, and there could be the higher degree of the productivity, if incentives are given in an effective way, it can increase the earning of the companies, this, economies can also give effective results.

The importance of incentives should be focused; there is the need to promote the teamwork, as the teamwork can only be promoted if the incentives are there, because incentives can promote the collaboration, and everyone can work hard to get those incentives. There will be competition in the team members that who is performing better, and who is taking the maximum advantages of the incentives. However, to boost the moral economically, an incentive can play important role in any field of the economies. The service level can be enhanced and people can be satisfied[5].

Reciprocity can also be there in the organization, as the company gets the benefits from the employees and the employees get the benefits from the company, however, people can become rich, and when the people of any country are rich, they spend more in the economy and economy of the country get strengthen. Moreover, there is need to consider all the aspects of the incentives.

Lehman Brothers and Bear Stearns Study

Incentives can be given by the organization or the person, to make the other person happy, however, the organizations give the incentives to the worker, so that there could be the efficiency in their work and they can perform better. When employee know that he is going to evaluate and going to get on what he has performed, his performance can be automatically improved. Moreover, there are the various studies on the incentives and the employee’s performance. A study of 2009 at the universities indicates that companies pay the considerable incentives to the employees and executives to take the risk. Lehman Brothers and Bear Stearns have the top executive teams, and they have earned about $1.4 billion and $1 billion, in the form of the bonuses, cash and equity[6].

They have anticipated that the firms are getting benefits because the employees are happy and it is important to give benefits to the employees so that there could be productivity and profitability in the organization, the companies faced the losses because they did not anticipate the risks. The executives may fail to manage the risk; there is the need to impose the limits in the sales executives. Incentives can be related to the people and change; positive change can be brought in the organization.

Non-Discrimination

In the organizations, there is need to give the incentives on the fairness basis so that employees can be motivated. There should be non-discrimination principle follows in the organizations, there should be no discrimination based on the regional, ethnic, background differences. Here come the responsible of the managers to give the incentives with the fairness, if they want the economic stability and want to run the economic functions smoothly, then there is the need to think of the employees and need to give the incentives based on fairness[7].

However, there should be no biases in the organizations, because if the employees feel the discrimination or they come to know that they are not given the incentives on the fair basis, then they can leave the organization and productivity can be affected. However, all the activities of the companies or industries are related to the economic activities because when the companies or industries get strengthen in the market, the economy of the country can also get strengthen and better results in growth can be there[8].

Market liberalism and liberalism, regarding to the liberty and equality for the people or employees can also be related to the fairness of the incentives as there is free market economy, and people rights are concerned, so the companies need to protect the human rights, so there could be the ethnicity or culture of market liberalism. In this way, there will be the market growth and people will work effectively, to get the benefits, organizational performance will be increases, and the support will be given to the market economies, and the personal liberty regarding human rights can be focused. To promote the worldwide philosophy of the liberalism, the rights need to be promoted[9].

Economic Development Incentives

Economic development incentives are the incentives, which is taken by the government from the people of the country, they are may be in the form of tax, such incentives are taken to give the ultimate advantages to the people, however, the local government can also indulge in the programs, related to the economic development incentives.

There are the works in the country or cities; collective action problems are being focused in the countries through indulging the economic development, through taking the incentives, the work is done in the remote areas of the city or country. However, the poor areas or poor populations focused through concerning the economic development incentives. Through focusing on the economic development incentives, there can also be the emphasis on the big push model, as there will be the welfare of the economy. It is the need of the citizens because countries are because there is the increase in the unemployment level, the poverty is there. However, development incentives can play a role in attracting the businesses, so that maximum job opportunities can be there in the country[10].

In the end, the main purpose of the economic development incentives is to make the country prosperous, there is focus on changing the condition of the people who are living in the poverty, and however, however, there are the long-term and short-term incentives plans, so that people of the country can be helped in the better way. Infrastructure can be the main target of the economic development incentives, the ultimate benefits if the incentives are there, in the country, for the people. Incentives play an important role in the economy of the country; there can be benefits if the employees in the companies or industries work better for the incentives. However, economic development incentive can also be there, and the country can be improved[11].

References

Acs, Z. J., Szer, L., & Autio, E. (2015). Global Entrepreneurship and Development Index 2014. Springer.

Bardsley, N. (2010). Experimental Economics: Rethinking the Rules. Princeton University Press.

Kille, L. W. (2010, April 7). Executive compensation at Bear Stearns and Lehman Brothers, 2000-2008. Retrieved October 15, 2016, from http://journalistsresource.org/studies/economics/banks/executive-compensation-at-bear-stearns-and-lehman

Prud’homme, D., & Song, H. (2016). Economic Impacts of Intellectual Property-Conditioned Government Incentives. Springer.

Wheelan, C. (2010). Introduction to Public Policy. W. W. Norton & Company.


[1] Acs, Z. J., Szer, L., & Autio, E. (2015). Global Entrepreneurship and Development Index 2014. Springer.

[2] Kille, L. W. (2010, April 7). Executive compensation at Bear Stearns and Lehman Brothers, 2000-2008. Retrieved October 15, 2016, from http://journalistsresource.org/studies/economics/banks/executive-compensation-at-bear-stearns-and-lehman

[3] Bardsley, N. (2010). Experimental Economics: Rethinking the Rules. Princeton University Press.

[4] Acs, Z. J., Szer, L., & Autio, E. (2015). Global Entrepreneurship and Development Index 2014. Springer.

[5] Wheelan, C. (2010). Introduction to Public Policy. W. W. Norton & Company.

[6] Kille, L. W. (2010, April 7). Executive compensation at Bear Stearns and Lehman Brothers, 2000-2008. Retrieved October 15, 2016, from http://journalistsresource.org/studies/economics/banks/executive-compensation-at-bear-stearns-and-lehman

[7] Prud’homme, D., & Song, H. (2016). Economic Impacts of Intellectual Property-Conditioned Government Incentives. Springer.

[8] Wheelan, C. (2010). Introduction to Public Policy. W. W. Norton & Company.

[9] Prud’homme, D., & Song, H. (2016). Economic Impacts of Intellectual Property-Conditioned Government Incentives. Springer.

[10] Bardsley, N. (2010). Experimental Economics: Rethinking the Rules. Princeton University Press.

[11] Acs, Z. J., Szer, L., & Autio, E. (2015). Global Entrepreneurship and Development Index 2014. Springer.

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“What is the global economy? Illustrate and explain its’ evolution. Is it good, bad or a bit of both?”

“What is the global economy? Illustrate and explain its’ evolution. Is it good, bad or a bit of both?”

            World economy refers to the economy of the world. World economy includes economy of each country and somehow each country’s economy relates to each other.  The basic concept behind the world economy is the globalization. In the last few years, the concept of globalization increased that leads the countries to have the international business that not only improves the economy of the country but also improves the economy of the world.  With the passage of time, the globalization increased causes more and more trade between different countries.

 In short, “world-wide economy is the economy of different countries along with economic activities between the countries that can affect the countries negatively or positively. It is basically, an exchange of goods and services between the countries of the world regarding money or monetary terms. The terms, international and global economy, are somehow different, and they are measured differently.  They are measured differently and are different from national economies.  The global economy is an aggregate of a national economy (Economist.com, 2013).

Global economies have also shaped the economy into the new look. Now the countries have become a global village. They can freely trade with each other and improve their GDP. It is important to note that global economies have provided new shape to the economy now economies are closer to each other. They can now share their resources for the production of efficient products. It is due to global economies and their emergence.

Advantages of global economy

Asdvantages of the global economy are not difference because the economies and people living there. Global economies have provided ways of using resources and labor of different countries. It has provided and improved efficiency of the products. Global economies have merged economy together. With the help of globalization, people are now able to choose from a list of different products. Consumers are now able to get their desired products in fewer costs. Global economies have provided opportunities to the companies to grow in international markets. Now companies can easily start their businesses in other countries. It is also good for the prosperity of the country because it increases employment opportunities and production opportunities. 

            Global economies have increased competition in the market. Now it is difficult for local companies to compete with international companies with a high number of resources and capital. Meanwhile, it provided new ways of thinking too small businesses. Now local businesses can learn different lessons from strategies of international companies. Due to an availability of international labor, companies are now able to produce products at competitive prices. Companies can improve their market shares.

            Global economies also provided new ways of employment to the people of developing countries. They can go and earn as per their will. It also improved the economies. Now a large percentage of GDP is obtained from exports of services and products. Now investment has the wide variety of opportunities. They can select from global investments. It helped developed countries to improve their GDP growth. Global economies have also helped to the developing countries. They can import products and services from developed countries because they are not able to go through high capital expenditures of production.

Disadvantages of global economy

            Globalization is not good for small and local businesses that have limited resources and market share. Global economies are not providing the good impact on developing countries. It is extracting their skilled labor and resources from developing countries. Global economies have created the monopoly of those countries that are rich with resources and technology.

Evolution of world economy:

            Phase one of the industrial capitalization started in the eighteenth century. The structure of capital accumulation was created in this century to reduce the transportation cost. It was focused on the development of industries in the United States and Europe. 

   In the history, the economy of the world improves due the increased in development by the west.  While the other struggled to have the stable economy. However, there were many reasons to have the poor economy like World War I and World War II that lead the countries to face the devastated and poor condition.  It took a lot of years and time and hard world of many people in improving the economy of the country and taking part in the world economy with the help of trading system in monetary terms. 

            In the 19th century, the concept of globalization and trends were increasing leading people to have trade internationally at a global level.  Hundreds of years ago, people were entering the world of global economy, by exchanging goods and services.  However, there are many benefits of global economy, the condition of the country and structure of business in the country improves that lad the people to have better standards of living.

`           To improve the standards of living people started to move towards the western countries like Europe, America, and the United Kingdom etc. because these countries are the one who has the stable economic condition at that time.  The abrupt change, in the world economy, occurred due to the World War I.  It collapsed the world, international economy. The condition became worse after the World War II.  From the year 1950 to 1960, the concept of globalization decreased as compared to 50 years before (Presencing.com, 2015).

 Economies of the countries with the own good and services, every society or country, has its economy, which is decided regarding the behavior of the people. However, economic evolution or economic changes can be there when there is the innovation in the products and the services. There is the need to update the economy and the aspect related to the economy, with the passage of the time, so that there could be betterment and so the country moves with the world. The countries need to consider the changes in the market so that betterment can be their evolution.  

            Since then, the improvement in the world economy appeared as compared to in the past. The main reason behind this change is the increase in the technology, monetary policies, government rules and regulations and international trading policies.  These changes, lead the countries to have an international flow of business.  If a country has international business, it improves the economic level of the people and structure of the country as well as an industrial condition of the country.

            In 19th and 20th century, technological change played the important role. On the other hand, the lowering the cost of international trade lead the countries to have more expansion of business without any problem and restriction like a large amount of money for transportation.   In the 10th century or the half of 20th century, countries started to have restrictions and change in policies like government policies and terms and conditions that lad the countries to have limited trade in other countries. In short, it affected the business greatly. It was the major threat to the world economy as well as the industrial condition of the countries (Grinin & Korotayev, 2013).

 Increased in the transportation cost was discouraging factor for the industrial or businessperson.  Limited trading between the countries and change in policy, term, and conditions were discouraging for the international trade.  After that, the increased in the tax, restriction, and change regarding trade by the international country worsen the condition of international trade and globalization (O’Rourke & Williamson, 2001).

Is it good, bad or a bit of both?”

 Global economies have both characteristics. They also contain advantages as well as disadvantages for the countries. Global economies have created many advantages for the countries like it created job opportunities for the people. Developing countries are there to show that job opportunities to their citizens. The rate of inflation in these countries is very high, and their labor is getting lower rates by exchange of their services. Now people are able not to earn money by going into other countries. It has also created the exchange of culture of different countries.

It has also provided workforce diversity to the companies. Global economies have provided new ways of expansion to the companies. Now they can expand to the other countries freely and produce their goods accordingly. Organizations can also outsource their production in countries where labor is cheap. Global economies have provided opportunities to the organizations to produce cheap but quality products. Developed countries are rich with innovation and technological development. Companies operating in developed countries can also move towards developing countries for the purpose of expansion (Dunning & Lundan, 2008).

It is also the biggest advantage of global economies that companies can also produce efficient goods and services for the customers. Global economies have more advantages and benefits as compared to disadvantages. Global economies have also increased the production in countries. It has also improved their foreign exchange. Now the companies can earn foreign exchange with the help of global investments.

 It is important to note that global economies have also provided the better choice to the consumers. Now the consumers can select from the large variety of products and services. It also increased competition. This competition has provided opportunities to the countries to improve their technological development. Now international companies can improve their competitive advantage. They are improving their skills and capabilities to compete with each other.

Global economies have also created the trade in the new look. Now the countries can freely trade with each other. Many countries have signed free trade agreements to facilitate import and export. There are few disadvantages of global economies evolution. One disadvantage is that it is not good for developing economies. Global economies evolution has only improved wealth in developed countries. It did not provide any advantage to developing countries. It is not good for small businesses as they have limited resources and capabilities.

 It is concluded that global economies have evolved with the passage of time. Now it is not difficult to transfer labor and products from one country to another. Evolution of global economies has provided new progress in the countries. It has also improved the performance of companies. Meanwhile, it has also increased competition. It is concluded that global economies development has both advantages as well as disadvantages but its advantages are more.

References

Dunning, J. H., & Lundan, S. M. (2008). Multinational Enterprises and the Global Economy. Edward Elgar Publishing.

Economist.com. (2013, September 23). When did globalization start? Retrieved October 15, 2016, from http://www.economist.com/blogs/freeexchange/2013/09/economic-history-1

Grinin, L. E., & Korotayev, A. V. (2013). Evolution: Development within Big History, Evolutionary and World-System Paradigms. ООО “Издательство “Учитель.

O’Rourke, K. H., & Williamson, J. G. (2001). Globalization and History: The Evolution of a Nineteenth-century Atlantic Economy. MIT Press.

Presencing.com. (2015). Economic evolution. Retrieved October 15, 2016, from https://www.presencing.com/ego-to-eco/economic-evolution

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Evaluation of Food Truck Business

Evaluating a business: Food Truck Business

Introduction

With the advent of technology the business world have received the most considerable transformation as the technology has completely changed the way of doing business. The risk associated with the business has been minimising with the effective use of technology and at the same time, technology has helped the people to do business with great efficiency. In this modern era of business, a business is good that is comes up with innovative idea and at the same time that understand the corporate social responsibility.

Considering this for the following assignment of evaluating business, the Food truck business that is becoming popular in Brazil is aimed to be evaluated through the various lenses including the corporate social responsibility as well as through the growth and popularity potential of the business. The aim of the writing is to find out, whether the business is a good idea or bad, or it is working in right way or there is need to take some measure to improve the business.

Evaluation of Food Truck Business in Brazil

Brazil is one of the most attractive places for the tourist as every year millions of tourist visit Brazil especially for its landscape beauty and to celebrate the annual carnival festival with the Brazilian people. One of the more interesting things about the Brazil is that it is situated alongside the river of Amazon which is the place of great mysteries and a home many rarest and precious species of animals and plants(Oetken, 2014).

Brazil is a fortunate land that has a stable political and economic position. Therefore, many multinational companies are attracting towards the Brazil as they consider it a potential place. Following this, Brazil is a culturally rich country and people love to go out and enjoy their lives and so Brazilian have developed good taste and they are famous as food lovers. Therefore, any business of food has great potential to grow in Brazil.

According to the Carlos and Cannon, it is claimed in an article “The impact of transnational “big food” companies on the South: a view from Brazil”that food industry is one of the largest industry in Brazil as people love to travel miles to enjoy good food. Therefore, by considering the food industry potential, there are many famous and well established restaurants and hotels are working in Brazil(Carlos & Cannon., 2010).

In another study at PLOS review it is stated that the food industry of Brazil is rich as people are prosperous and they love food, therefore, every food service providing company have great opportunity to grow in Brazil as well as people come to Brazil from all over the world, therefore, alongside the locals, the visitors are also consider as potential customers(Minussi, 2012).

As Brazilian people try new things and so the idea of food truck business in Brazil is becoming popular as it is believed that it has comparatively more chances to run a successful remote restaurant as compare to the restaurant which is situated at a specific location. Therefore, there are many companies in Brazil that are running food truck business. In the following writing it is proposed to discuss the salient features of the food truck business in Brazil(Carlos & Cannon., 2010).

One of the most concerning thing about the Food Truck business in Brazil is that in case if your business does not run successfully at one place, then still there is hope left to run it at some other place. Secondly, according to the a business analyst William, to run a food business in Brazil can never be a bad idea as there is great potential for food business not only among the locals who are food lovers but also the foreigners are a good source of generating revenue by offering them tasty Brazilian or worldwide cuisines(Minussi, 2012).

Among some of the very famous companies, the Comida do Sul Brazilian is one of the companies that are running its food truck business. According to the company director, the food truck is a great idea because through this way you do not need your potential customers to reach you but through this you can take your food to them and in case if you do not get positive response in one market, your business does not collapse but you still have hope to approach new market with new spirit(Williams, 2013).

To evaluate the business, it is planned to view it through various angles including financial, political, legal, technological and environmental aspects.

Political and economic condition for Food Truck business

In the analyses of the Brazilian economic condition, it is found that the current political condition of the Brazil is stable as the government is very progressive and it has introduced business friendly policies to boost the economy of the country. Brazil is free from regional crises or any kind of civil war, religious conflicts etc. The president of Brazil has been elected by the majority of the people therefore; government holds the support of the people(Polis & Kirk, 2013).

The strong political condition has resulted in the form of strong economic condition of the country and so most of the population is living a prosperous live and people used to go out to enjoy food. Therefore, by considering the economic and political condition of the country, the food truck is a very good business to run in Brazil. Moreover, Brazilian government is also developing business friendly policies for the foreign companies; therefore, foreign companies as well as tourists frequently travel to Brazil which is very positive sign for the business(Williams, 2013).

Social and Financial Aspects

Social circumstances are in the favour of food truck as Brazil is economically and political stable and majority of the people are living prosperous life as well as people have capability to pay high for good food and at the same time people are food lover, therefore, food truck have great potential in the society(BONATO, 2015).

In financial aspect, the food truck is a good business because it has very little business risk as compare to the other restaurants because in case, if the food truck business does not receive success at a specific place, then the truck restaurant could be moved to some other place to catch new potential target market(Brazil Gov, 2015).

Moreover, the resources that are required to this business are easily accessible in Brazil, however the truck investment would be an expensive thing but as compare to the own a property to run a restaurant, the idea of food truck is a better because it does not required as huge investment as for the property. Subsequently, for the movement of the truck, the roads are in good condition, therefore, it is possible for the food truck to move from one place to other. In this regards, food truck has the option to experience new market and capture new people every day(Brazil Gov, 2015).

Technological Aspects

In technological aspect, the food truck business is a very good idea to run in Brazil because technology is becoming popular in Brazil and people are getting awareness of advance technology and technology is easily available in Brazil. Subsequently, the technology that is required to run food truck business is available in the market that could be easily accessed therefore, in technological point of view, the Food Truck business seems to be a very good business(Oetken, 2014).

Environmental Aspects

In environmental point of view, the truck food is somehow considered as a way to increase air pollution because truck emits carbon dioxide and other hazardous gasses. However on the other hand, the food truck does not stay at a specific place but it moves from place to place, therefore, it not as dangerous and as other restaurants that continuously pollutes the air of the specific area. However it is believed that it is not much environment friendly business because fuel is not only used to move truck from place to place but at the same time, fuel is required to cook food. Moreover, the generators or other sources that are used to produce lights in the evening time, also use fuel. However for cooking, if electricity will be used then it would be a good option for the Truck restaurant to make its business more environments friendly(BONATO, 2015).

Legal Condition

The rules and regulations in Brazil are not difficult to meet because the purpose of these rules and regulations is to make sure the role of the business in the progress of the society and country. Subsequently, Brazilian government gives great relaxation to their people as the taxes has been reduced which have opened new ways of success for the business. In this regards, Food truck business is a good idea(Brazil Gov, 2015).

Conclusion

On the base of the aforementioned business evaluation, it is found that to be successful in the rapidly growing business world and to survive in the neck breaking competition, the innovative idea and creative strategic business management is ultimately important. In this regards, the Food truck is an innovative idea as it has reduce the risk of business failure. Moreover, according to the political, Environmental, legal, economic and technological condition of Brazil, the food truck business is found as a very good business as it has great potential to run a business successful in highly intense market. Overall, through this writing work, the idea of truck food is found a very good business.

Bibliography

BONATO, G. (2015, February 24). Truck strike enters 7th day, crimps Brazil’s fuel, food supplies. Retrieved April 17, 2015, from http://uk.reuters.com/article/2015/02/24/brazil-soybeans-road-idUKL1N0VY0RF20150224

Brazil Gov. (2015). Doing Business in Brazil. Retrieved April 29, 2015, from http://export.gov/brazil/doingbusinessinbrazil/index.asp

Carlos, M., & Cannon., G. (2010). The impact of transnational “big food” companies on the South: a view from Brazi. PLoS, 100-152.

Minussi, R. C. (2012). Potential applications of laccase in the food industry. Trends in Food Science & Technology, 205-216.

Oetken, D. (2014). Operating a Food Truck Business in Louisville, Kentucky . Retrieved October 11, 2016, from https://www.greaterlouisville.com/uploadedFiles/GreaterLouisvillecom/GLI_Resources/content/How%20to%20Start%20A%20Food%20Truck%20Business.pdf

Polis, G. A., & Kirk. (2013). Winemiller. Food webs: integration of patterns & dynamics. Springer Science & Business Media, 206-224.

Williams, C. T. (2013). “LOCAL FOOD|| GLOBAL FOOD: DO WE HAVE WHAT IT TAKES TO REINVENT THE US FOOD SYSTEM?: A Hungry Industry on Rolling Regulations: A Look at Food Truck Regulations in Cities across the Brazil. Me. L. Rev, 705-823.

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International Trade

International Trade

The international trade indicates the exchange of different capital goods across the international borders. This is a trade between two countries, which has given a massive rise to the world economy. However, there are positive and negative aspects regarding the international trade. Moreover, it depends on different organizations that how they enhance the positive aspects and eliminate the negative ones, which is the same of the study (Robinson, 2015).

“The international trade enables the countries to exchange different goods to meet the needs of the customers in both countries. However, the advantage and disadvantages vary with the passage of time, which needs to be considered by the countries to make the trade successful”

Advantages of International Trade

To meet the demand in different countries through trade, the concept of the economic gain is in the limelight around the globe. The government of different countries tries to enhance the trade with other countries in order to sell and purchase product. It gives rise to the economy, as countries can gain mutual benefits for a long run. This is a big advantage of international trade (Osmond Vitez, 2014). The comparative advantage concept comes into the life, as the countries gain comparative advantage through the international trade. For example, NAFTA enhances free trade agreements among different countries to meet the demands of the customers (Chang, 2007).

The advantages of international trade suit many countries. The best example, in this case, is, for instance, there is an abundance of labor available in the developing and underdeveloped countries. In these countries, the labor is cheap as well. This will not only help the developed countries to get their work done by lowering the labor cost and they will be assisting the developing countries in getting the fair share in research and development by providing them skills and expertise. For instance, Apple has started the manufacturing unit in Vietnam and China in order to reduce the production costs and deliver the value to the customers (Osmond Vitez, 2014).

To make the trade successful, the countries must keep different theories in the limelight. Another theory exists regarding the international trade. This theory is absolute comparative advantage. Sometimes, a particular company produces two products against the single products to be imported from other country.  For example, a company produces 5 textile products and 15 rice products. On the other hand, other country produces 10 textile and 20 rice products, which illustrates the ratio of 1:3 and 1:2 respectively. The production of these products can be very difficult for such countries because of high costs and international trade allows them to use these products (Chang, 2007).  

The advantage of international trade is related with exports and imports. For example, The US imports the spare parts and components of the vehicles and it is the largest contributor being 7.1% (OEC, 2016) towards the country’s imports after crude oil. The countries started to make the production capacity integrate with the needs or wants of the consumptions patterns for both the domestic consumers along with the foreign consumers as well. This is a great advantage of the international trade (Chang, 2007).

Disadvantages of International Trade

     Relative to the trade disadvantages, interestingly the government must have to meet the needs in the country. For example, to protect the new and developing industry, a country may exchange the impaired goods to other company in low rates. In result, low quality goods lead towards the dissatisfaction.  This is an infant industry concept that exists in the international trade.  The downside of the international trade is an impediment to the development and growth of the local small industries as it puts hurdles in the way of the domestic production. The local industries are not capable enough to produce high-quality goods. Therefore, there is a need to kep reviweing the cost considerations (Robinson, 2015). 

            In end, this is to conclude that international trade has to be sustained among different countries despite having the immense disadvantage. The most important thing is to navigate some strategic considerations to enhance the mutual benefits to have successful trade. To meet the demand of the customers, there is a need to implement the international trade standards, illustrated by the NAFTA to sustain the success for a long run. In the competitive global market, the countries have to develop different alternatives to eliminate the disadvantages or barriers to make the difference.

References

Chang, H.-J. (2007). BAD SAMARITANS: the Myth of Free Trade and the secrot history of Capitalism. Bloomsbury Press.

OEC. (2016). US Imports. Retrieved October 7, 2016, from OEC: http://atlas.media.mit.edu/en/profile/country/usa/#Imports

Osmond Vitez. (2014). The Benefits of Free Trade for Developing Countries. Retrieved october 10, 2015, from http://smallbusiness.chron.com/benefits-trade-developing-countries-3834.html

Robinson, N. (2015, may 27). Disadvantages of Free Trade Agreements. Retrieved october 10, 2015, from http://www.ehow.com/list_6113059_disadvantages-trade-agreements.html

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International Trade

What is International Trade?

The international trade refers to the exchange goods and services or capital assets across borders within international trade agreements settings. For most of the countries, the international trade contributes in a major way within the country’s gross domestic product. Many countries from around the globe have been reaping the benefits from international trade as this boost the overall economy of the country (Robinson, 2015). However, international trade has both positives and negatives associated with it which are discussed as follows,

Advantages of International Trade

The biggest advantage of international trade is the optimal use of the resources. If a country has abundant natural resources then they can indulge in international trade after meeting their own demand. If this country enters into an international trade agreement with another country which is in need of that resource then this will not only fulfill the demand but also reduce the waste. This will also enable both the countries to collaborate in future endeavors as well. The wastage of such resources is a great economic issue and it hinders the development of a society. Therefore, with help of international trade both the countries are mutually assisting each other and extracting the benefits while utilizing hr resources at an optimum level (Osmond Vitez, 2014).

The best example, in this case, is, for instance, there is an abundance of labor available in the developing and underdeveloped countries. In these countries, the labor is cheap as well. Hence the developed countries can look for starting their manufacturing units in these areas or even outsource to these countries. This will not only help the developed countries to get their work done by lowering the labor cost and they will be assisting the developing countries in getting the fair share in research and development by providing them skills and expertise. For instance, Apple has started the manufacturing unit in Vietnam and China in order to reduce the production costs and deliver the value to the customers (Osmond Vitez, 2014).

Another one of the advantages of the international trade is directly associated with the previous one discussed. When companies go for producing goods in the emerging markets they get low labor costs and another positive is this the emerging markets also get to use these products which will otherwise not be available in these markets. However, due to international trade, all types of goods and services are available to one market. The production of these products can be very difficult for such countries because of high costs and international trade allows them to use these products. Countries always have the option to choose for the best alternative when it comes to importing the goods from the countries that are most cost efficient or quality efficient. Therefore, international trade allows the country to eliminate the costs by directly importing the goods or services from other countries (Chang, 2007).  

For example, The US imports the spare parts and components of the vehicles and it is the largest contributor being 7.1% (OEC, 2016) towards the country’s imports after crude oil. The level of the production capacity on this scale will be costly for the country hence it indulges in international trade. The countries started to make the production capacity integrate with the needs or wants of the consumptions patterns for both the domestic consumers along with the foreign consumers as well. This is a great advantage of the international trade (Chang, 2007).

Disadvantages of International Trade

     The downside of the international trade is an impediment to the development and growth of the local small industries as it puts hurdles in the way of the domestic production. Because the local industries are not capable enough to produce high-quality goods, therefore, only the best and highest quality products are accepted while all other options are ignored. This puts a halt to the development and growth of the local industries. For example, in India, the cottage handicrafts industry has suffered a lot due to the cheap imports from the UK and China. Due to the international trade the local industry got was devastated as the imports contribute to the cost at a lower rate (Robinson, 2015). 

Another disadvantage that can be extracted from the above is the developing countries as they are involved in international trade they tend to rely on the economic prosperity of the developed countries and if they are going through the economic issues then this can directly influence the economy of other countries as well. Then the countries will also rely too heavily on the importing and won’t work to make any efforts for producing at home as well. For instance if Apple is doing good then their production unit will continue operations in Vietnam and economy of this country will continue to grow however if the company suffers a heavy loss then they will have to shut down their activities within the country and this will have adverse impact on the Vietnamese economy as well (Osmond Vitez, 2014).

References

Chang, H.-J. (2007). BAD SAMARITANS: the Myth of Free Trade and the secrot history of Capitalism. Bloomsbury Press.

OEC. (2016). US Imports. Retrieved October 7, 2016, from OEC: http://atlas.media.mit.edu/en/profile/country/usa/#Imports

Osmond Vitez. (2014). The Benefits of Free Trade for Developing Countries. Retrieved october 10, 2015, from http://smallbusiness.chron.com/benefits-trade-developing-countries-3834.html

Robinson, N. (2015, may 27). Disadvantages of Free Trade Agreements. Retrieved october 10, 2015, from http://www.ehow.com/list_6113059_disadvantages-trade-agreements.html

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n3- polar or nonpolar

Would the following structures be polar or nonpolar? (Not applicable if the structure is an ion. Pick “ionic” in that case).
SO2
N2O
N3−

0 0 505
asked by Johannie
Apr 10, 2010
Is the idea here for you to know the Lewis electron dot structure?
Draw the Lewis structure, then determine the shape of the molecule.
In order for a molecule to be polar the following two criteria must be satisfied.

  1. There must be a difference in electronegativity between the central atom and one of the other atoms, AND
  2. The molecule must not be symmetrical in three dimensions. 0 0
    posted by DBob222
    Apr 10, 2010
    SO2 polar
    N2O polar
    N3- non polar
    ? 0 0
    posted by Johannie
    Apr 10, 2010
    SO2 polar
    N2O polar
    N3- non polar
    ? 0 0
    posted by Johannie
    Apr 10, 2010
    Those look ok to me. N2O is linear but polar. 0 0
    posted by DBob222
    Apr 10, 2010

it tells me that it is incorrect..

0 0
posted by Johannie
Apr 10, 2010
N3- is an ion.

0 0
posted by bobpursley
Apr 10, 2010
so
N20 is polar
SO2 is polar
and N3- is ionic
?

0 0
posted by Johannie
Apr 10, 2010
I should have read the instructions as bob Pursley did.
Would the following structures be polar or nonpolar? (Not applicable if the structure is an ion. Pick “ionic” in that case).

0 0
posted by DBob222
Apr 10, 2010

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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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Prentice Hall is an imprint of

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

Contents in Brief

Common Features Chapter 1 Common Features ot Office 2010 2

More Skills 26

Word Chapter 1 Create Documents with Word 2010 30

More Skills 54 Chapter 2 Format and Organize Text 64

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

More Skills 122 Chapter 4 Apply Special Text, Paragraph and

Document Formats 132 More Skills 156

Excel Chapter 1 Create Workbooks with Excel 2010 166

More Skills 190

Chapter 2 Create Charts 200 More Skills 224

Chapter 3 Manage Multiple Worksheets 234 More Skills 258

Chapter 4 Use Excel Functions and Tables 268 More Skills 292

Access Chapter 1 Work with Databases and

Create Tables 302 More Skills 326

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

Chapter 3 Create Forms 370 More Skills 394

Chapter 4 Create Reports 404 More Skills 428

PowerPoint Chapter 1 Getting Started with PowerPoint 2010 438

More Skills 462 Chapter 2 Format a Presentation 472

More Skills 496 Chapter 3 Enhance Presentations with Graphics 506

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

and Animation 540 More Skills 564

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

and PowerPoint 574 More Skills 598

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

Glossary 646

Index 654

Contents in Brief iii

Table of Contents

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

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

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

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

Skill 10 Use Shortcut Menus and Dialog Boxes 24

More Skills More Skills 11 Capture Screens with the Snipping

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

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

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

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

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

Document 54 More Skills 14 Insert Screen Shots into Documents 54

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

Skill 10 Create Bibliographies 86

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

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

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

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

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

Skill 10 Format Tables 120

iv Table of Contents

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

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

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

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

Skill 10 Preview and Print Mail Merge Documents 154

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

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

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

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

Center Titles Skill 3 Construct Addition and

Subtraction Formulas Skill 4 Construct Multiplication and

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

Using the Fill Handle

1 6 6 170

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

Skill 10 Display and Print Formulas and Scale Worksheets for Printing

More Skil ls More Skills 11

More Skills 12 More Skills 13 More Skills 14

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

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

Skill 3 Skill 4 Skill 5 Skill 6 Skill 7

Skill 8

Skill 9 Skill 10

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

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

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

More Skills 14 Fill Series Data into Worksheet Cells

188

190 190 190 190

2 0 0 204

206 208 210 212 214

216

218 220 222

224 224

224

224

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

172 Skill 1 Work with Sheet Tabs 238

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

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

178 Skill 5 Work with Grouped Worksheets 246

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

182 Skill 8 Insert and Move Worksheets 252

Table of Contents v

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

Skill 10 Create Clustered Bar Charts 256

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

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

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

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

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

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

More Skills More Skills 11 Apply Conditional Color Scales

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

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

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

vi Table of Contents

Skill 7 Change Data Types and Other Field Properties 318

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

Skill 10 Enter Data in Related Tables 324

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

Type 326 More Skills 14 Work with the Hyperlink

and Yes/No Data Types 326

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

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

Skill 10 Group and Total Queries 358

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

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

Skill 10 Create Forms from Queries 392

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

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

Skill 10 Add Totals and Labels to Reports 426

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

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

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

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

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

More Skills 13 Move and Delete Slides in Normal View 462

More Skills 14 Design Presentations for Audience and Location 462

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

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

Skill 10 Use Format Painter and Clear All Formatting Commands 494

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

Template 496 More Skills 13 Create Slides from Microsoft Word

Outline 496 More Skills 14 Design Presentations with Contrast 496

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

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

and Align Graphics 520 Skill 7 Convert Text to SmartArt Graphics

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

Skill 10 Apply Video Styles and Adjust Videos 528

More Skil ls More Skills 11 Compress Pictures 530

Table of Contents vii

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

Appropriate Graphics 530

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

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

and Emphasis Effects 556 Skill 8 Modify Animation Timing

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

Skill 10 Navigate Slide Shows 562

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

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

Appropriate Animation 564

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

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

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

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

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

viii Table of Contents

Skill 8 Link Data between Office Applications Using O L E

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

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

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

Presentation More Skills 13 Move and Copy Excel Worksheets

and Consolidate Data More Skills 14 Compare Shared Excel Workbooks

C h a p t e r 2

Skill 1 Skill 2 Skill 3 Skill 4

Skill 5

Skill 6 Skill 7

Skill 8 Skill 9

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

kills More Skills 11 Create an Excel PivotChart

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

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

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

Glossary

592 594 596

598

598

598 598

6 1 0 614 616 618

620

622 624

626 628

630 632

634

634

634 634

646

Index 654

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

1

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

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

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

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

About the Authors ix

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

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

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

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

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

x Contributors

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

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

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

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

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

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

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

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

Contributors continued

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

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

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

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

Charles Kellermann

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

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

Scott Nason Paula Neal Bethanne Newman Eloise Newsome

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

Northern Virginia Community College—Woodbridge

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

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

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

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

Contributors

Contributors continued

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

xii Contributors

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

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

Skills for Success with Microsoft

1 Office 2010 Volume 1

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

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

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

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

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

C H A P T E R

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

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chapter, you will be

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

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

You will tdvo your filoi a t :

T J H N M I M H7_S«II| ‘ ‘

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

VISUAL WALK-THROUGH XIII

Skills for Success l ock – Tells how much time students

need to complete the chapter

Introduct ion

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

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

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

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

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

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

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

XIV VISUAL WALK-THROUGH

Skills for S u c c e s s

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

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

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

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

Midi .. – .! -.. I – :T.

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

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Visual Walk-Through xv

Skills for S u c c e s s

Al l V i d e o s

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

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

Instructor Mater ia ls

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

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

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

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

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

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

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

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

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

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

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

with M ic roso f t

Office 2010 V O L U M E 1

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

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

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

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

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

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

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

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

MORE SKILLS

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

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

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

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

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

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

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

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

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

c i t y ‘ s l a r g e s t p a r k .

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

o W i n e Tas t ing Tou rs

o Winer ies

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

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

• Conven t ion Center

• A r t Galleries

• Gl ider T o u r s

Aspen Fallc Annual Events • Annua l Starving Artists Sidewalk Sale

• A n n u a l W i n e Festival

• C inco de Mayo

• Vintage Car S h o w

• Her i tage D a y Parade

• Harvest Days

• A m a t e u r Bike Races

• Farmer ‘s Market

• Aspen Lake Nature Cruises

• Aspen Falls T r ia th lon

• Tas te of Aspen Falls

• W i n t e r Blues Festival

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

Common Features of Office 2010

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

Common Features Chapter 1 | Common Features of Office 2010 3

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

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

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

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

personal and business documents.

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

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

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

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

Time to complete all 10 skills – 50 to 90 minutes

Find your student data files here:

Student data files needed for this chapter:

« cf01_Visit

• cf01_Visit_Events

cfOl Visit River

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

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

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

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

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

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

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

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

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

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

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

6 Common Features of Office 2010 | Common Features Chapter 1

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SKILL 1: Start Word and Navigate the Word Window

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

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

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

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

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

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

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

You have completed Skill 1 of 10

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Common Features Chapter 1 | Common Features of Office 2010 7

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

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

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

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

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

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

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

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

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d i s p l a y e d

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

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

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

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

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

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

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

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

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

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

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

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

8 .

9 .

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• SKILL 3: Sav<

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

F i g u r e 4

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

• SKILL 4: Print an.

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

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

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

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

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

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8 .

9 .

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

7. On the File tab, click Save.

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

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

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

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

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

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

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

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

• You hove completed Skill 4 of 10

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

F i g u r e 4

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

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

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

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

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

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

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

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

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

• Continue to the next page to complete the skill ̂

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SKILL 6: Type and Edit Text

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

— F i g u r e 3, click one time.

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

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

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

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

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

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

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

Save Q .

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

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

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P O I N T E R I N

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

F I G U R E 3

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

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

F I G U R E 4

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

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

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

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

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

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

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

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

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

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

Continue to the next page to complete the skill ^

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

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

— screen with F i g u r e 3.

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

Press [Esc] to hide the Paste Options button.

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

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

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

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

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

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

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

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

• You have completed Skill 7 of 10

F i g u r e 4

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

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

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

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

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

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

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

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

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

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

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

SKILL 8: F< and Paragraphs

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

b u t t o n

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

F i g u r e 4

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

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

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

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

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

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

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

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

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

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

• SKILL 9: Use the Ribbon

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

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

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

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

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

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

Picture Tools Format tab

Picture Styles gallery

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

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

• Continue to the next page to complete the skill •

22 Common Features of Office 2010 | Common Features Chapter l

Live Preview of Drop Shadow

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• a g t l t ‘ l WalHi: 3/117

F I G U R E 3

K E Y T I P S F O R

H O M E T A B

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

B U T T O N

F I G U R E 4

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

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

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

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

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

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

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

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

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

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

1 5 . Save (5] the document.

• You have completed Skill 9 of 10

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

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

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

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

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

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

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

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

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

• Continue to the next page to complete the skill

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

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

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p r e v i e w

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

P a r a g r a p h

s e l e c t e d

F i g u r e 2

Use Shortcut Menus and Dialog Boxes

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Figure 3

Paragraph dialog box

Spacing before value changed

Spacing after value typed

Figure 4

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

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

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

7.

8.

9.

10.

11.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

D O C U M E N T .

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

CREATED.

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

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

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

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

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

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

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

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

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

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

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

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

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

K e y T e r m s

Cell 8

Cell reference 12

Clipboard 18

Copy 18

Cut 19

Dialog box 24

Drag 19

Edit 16

Format 20

Gallery 22

Grid line 12

Insertion point 7

KeyTip 23

Live Preview 7

Mini toolbar 17

Page Layout view 12

Paste 19

Protected View 15

RAM 10

Read-only mode 14

Right-click 25

ScreenTip 22

Shortcut menu 25

Toggle button 7

Triple-click 24

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

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

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

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

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

Common Features Chapter 1 | Common Features of Office 2010

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

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

SM-App-5e.pdf

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

Appendix Capital Investment Decisions: An Overview

Solutions to Review Questions

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

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

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

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

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

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

Solutions to Critical Analysis and Discussion Questions

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

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

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

(3) depreciation tax shield, and

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

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

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

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

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

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

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

Solutions to Exercises

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

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

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

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

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

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

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

a.

Year

Depreciation Tax Shield

at 40% PV Factor

(8%) Present

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

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

b.

Year

Depreciation Tax Shield

at 40% PV Factor

(8%) Present

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

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

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

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

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

Year 0 1 2 3 4 5 6 7

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

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

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

Solutions to Problems

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

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

For each year, accounting income is calculated as follows:

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

b.

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

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

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

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

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

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

Year

Best Case Expected

Worst Case

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

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

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

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

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

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

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

Year

Depreciation

Tax Shield at 40%

Present Value Factor (16%)

Present Value

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

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

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

d. Gain from salvage of new equipment:

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

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

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

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

A-17. (continued)

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

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

equipment ……….

40,000

Tax benefit—sale of old equipment

24,000

Periodic operating flows ……………….

$19,800

$19,800

$19,800

$19,800

$19,800

$19,800

$19,800

$19,800

$19,800

$19,800

Tax shield from depreciation: New equipment:

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

(forgone) ………..

(4,000 )

(4,000

)

(4,000

)

(4,000

)

(4,000

)

(4,000

)

(4,000

)

(4,000

)

(4,000

)

(4,000

)

Disinvestment: Proceeds of

disposal …………..

60,000

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

SM-Ch01-5e.pdf

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

1 Cost Accounting: Information for Decision Making

Solutions to Review Questions

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

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

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

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

C Determining which plant to use for production

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

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

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

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

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

Title

Major Responsibilities and Major Duties

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

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

financial institutions  Oversees public issues of stock and debt

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

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

company policies and procedures  Provides consulting and auditing services within

the firm

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

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

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

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

Solutions to Critical Analysis and Discussion Questions

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

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

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

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

1-12.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Solutions to Exercises

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

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

5. Design

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

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

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

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

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

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

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

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

Manager Example Decision

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

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

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

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

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

situation. Other costs would presumably not be affected by the change in labor. Other issues include the quality and dependability of the new approach.

Differential costs next year are $0.60 (= $2.00 – $1.40) calculated as follows:

Labor Cost Old Method New Method Next year $2.00 $1.40 [= (1 – .30) x $2.00]

b. Management would use the information to help decide whether to use the new

method. Management would also want to know the effect of quality (lost bags, delays in delivering bags to the baggage claim, etc.).

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 9

1-28. (20 Min.) Cost Data for Managerial Purposes: Betty’s Fashions.

Considering the following costs as differential shows that closing the City Division will lower profits for the chain.

Betty’s Fashions, City Division Divisional Income Statement

Differential Revenues and Costs For the Year Ending January 31

Sales revenue …………………………………….. $ 8,600,000 Differentiala Costs Advertising ………………………………………. 350,000 Differentialb Cost of goods sold ……………………………. 4,300,000 Differentiala Divisional administrative salaries ………… 580,000 Differential Selling costs (sales commissions) ………. 1,160,000 Differentiala Rent ……………………………………………….. 1,470,000 Differential Share of corporate administration ……….. –0– Not differential Total costs ……………………………………… $ 7,860,000 Net differential gain before income tax ……. $ 740,000 Tax expense at 40% rate ……………………… 296,000 Differential

Net differential gain from store ……………….. $ 444,000

a These revenues and costs are differential if the sales (and the associated cost of sales) will be lost to the chain. If customers go to other stores in the chain when the City Division is closed, these revenues and costs will not be differential.

b If some of the advertising is “brand” advertising that benefits all stores, some of the advertising costs may not be differential.

©The McGraw-Hill Companies, Inc., 2017 10 Fundamentals of Cost Accounting

1-29. (20 Min.) Cost Data for Managerial Purposes: State University Business School.

Considering the following costs as differential shows that dropping the BBA degree will lower profits for the school.

State University Business School Degree Income Statement

Differential Revenues and Costs For the Academic Year Ending June 30

Revenue …………………………………………….. $ 6,000,000 Differentiala Costs Advertising – BBA program …………………. 225,000 Differentialb Faculty salaries ………………………………… 3,060,000 Differentiala Degree operating costs ……………………… 390,000 Differentiala Building maintenance ………………………… 555,000 Differentiala Classroom costs ……………………………….. 1,275,000 Differentiala Allocated school administration costs ….. –0– Not differential Total costs ……………………………………… $ 5,505,000 Net differential gain from BBA program ……. $ 495,000

a These revenues and costs are differential to the school, but might not be to the university if students will transfer to other programs and if the faculty and buildings will continue to be maintained by the university.

b If some of the advertising is “brand” advertising that benefits all programs, some of the advertising costs may not be differential.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 11

1-30. (20 Min.) Cost Data for Managerial Purposes: State University Business School.

a. The following differential analysis shows that the combined contribution of the BBA program will be positive.

State University Business School Degree Income Statement

Differential Revenues and Costs, BBA Programs For the Academic Year Ending June 30

Revenue …………………………………………… $ 6,000,000 x 2 $12,000,000 Costs Advertising – BBA program ……………….. 225,000 + (225,000 x 3) 900,000 Faculty salaries ………………………………. 3,060,000 x 2 6,120,000 Degree operating costs ……………………. 390,000 x 1.5 585,000 Building maintenance ………………………. unchanged 555,000 Classroom costs ……………………………… unchanged 1,275,000 Classroom rental ……………………………… given 300,000 Differential school administration costs .. given 30,000 Total costs ……………………………………. $9,765,000 Net gain from BBA programs ……………….. $ 2,235,000

b. The Dean should consider whether there are sufficient applicants with necessary qualifications. Similarly, the Dean should ensure that there is sufficient faculty to expand the program to this extent.

©The McGraw-Hill Companies, Inc., 2017 12 Fundamentals of Cost Accounting

1-31. (20 Min.) Cost Data for Managerial Purposes––Budgeting

1-32. Trends in Cost Accounting Answers will vary.

a. Activity-based costing might be used in the Design component to help designers identify designs that will lead to less costly production requirements.

b. Benchmarking might be used in Purchasing to ensure the firm is not paying too much for inputs.

c. Cost of quality might be used in Customer Service to monitor the costs associated with producing defective units.

d. Customer relationship management might be used in Marketing to identify profitable customers.

e. Lean accounting might be used in production to help identify and avoid waste.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 13

1-33. Trends in Cost Accounting

Title

Responsibility 5 CFO Signs off on financial statements. 3 Treasurer Determines where to invest cash balances. 4 Controller Maintains accounting records. 1 Internal auditor Ensures procurement rules are followed. 2 Cost accountant Evaluates costs of products.

1-34. (15 Min.) Ethics and Channel Stuffing: Continental Condiments. a. As a management accountant, Maria has a responsibility to perform her professional

duties with competence in accordance with relevant laws and regulations. Channel stuffing borders on illegal activity, especially if it is done to defraud investors by presenting results that are not achieved. As a professional, she must communicate both favorable and unfavorable information in an objective and fair manner. Thus, she cannot simply ignore the fact that the managers are engaging in this behavior.

b. Maria should first follow Continental’s established policy on the resolution of ethical conflict (assuming there is one!). If there isn’t an established policy Maria should confront the next higher level of management that she believes is not involved in the marketing scheme. This could be the Controller or the CFO. If the matter remains unresolved she should take the issue to the Audit Committee and the Board of Directors. Perhaps Maria should seek a confidential discussion with an objective advisor, such as her personal attorney. When all levels of internal review have been exhausted without satisfactory results, Maria should resign and submit an informative memorandum to the chairman of the Board of Directors.

©The McGraw-Hill Companies, Inc., 2017 14 Fundamentals of Cost Accounting

1-35. (15 Min.) Ethics and Cost Analysis: State University Business School. a. As a management accountant, Jon has a responsibility to perform his professional

duties with competence in accordance with relevant laws and regulations. Choosing a location in which the decision maker has a financial interest when a lower cost equivalent location is unethical and may be illegal. As a professional, he must communicate both favorable and unfavorable information in an objective and fair manner. Thus, he cannot simply ignore the fact that the dean is engaging in this behavior.

b. Jon should first follow the School’s (or University’s) established policy on the resolution of ethical conflict (assuming there is one!). If there isn’t an established policy Jon should confront the next higher level of management (the University CFO for example) that he believes is not involved in the decision. If the matter remains unresolved she should take the issue to the oversight board for the University (Regents or Trustees, for example).

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 1 15

Solutions to Problems

1-36. (15 Min.) Responsibility for Ethical Action: Giant Engineering. a. As a management accountant Dewi has a responsibility to perform her professional

duties with competence in accordance with relevant laws and regulations. Clearly, overbilling the federal government is a violation of the law. As such, Dewi might have both a legal and ethical responsibility to take some action. As a professional, she must communicate both favorable and unfavorable information in an objective and fair manner. Thus, she cannot simply ignore the fact that Giant is involved in illegal contracting activities.

b. The first possible course of action is to discuss the situation with the controller. This is an appropriate approach to the problem. Always take a problem to your immediate supervisor first. If the controller indicates that he or she is aware of the situation and that you should not worry about it, then take the matter up with your controller’s superior. Move up the layers of management until someone is concerned and will deal with the problem. She should also consult her personal attorney to learn her legal rights and responsibilities in this situation.

As for the second course of action, the proper authorities should be notified by someone in the company. The local newspaper, however, is not the proper authority. Dewi should discuss the matter with the Board of Directors only after exhausting possibilities of discussing the matter with internal management.

©The McGraw-Hill Companies, Inc., 2017 16 Fundamentals of Cost Accounting

1-37. (20 Min.) Cost Data for Managerial Purposes: Imperial Devices.

This problem demonstrates the ambiguity of cost-based contracting and, indeed, the measurement of “cost.” This problem can stimulate a lively discussion in class.

Recommended prices may range from the $324 suggested by the state government to the $522 charged by Imperial Devices. The key is to negotiate the cost-based price prior to the signing of the contract. Considerations that affect the base costs are reflected in the following options:

Options: A. Only the differential production costs could be considered as the cost basis.

B. The total cost per device for normal production of 60,000 devices could be used as the cost basis.

C. The total cost per device for production of 66,000 devices, excluding marketing costs, could be used as the cost basis.

D. The total cost per device for production of 66,000 devices, including marketing costs, could be used as the cost basis.

Costs

Unit Cost Options (One Unit = One Device)

A B C D

Materials (variable) ……. $75.00 $75.00 $75.00 $75.00 $75.00 Labor (variable) ………… 150.00 150.00 150.00 150.00 150.00 Supplies (variable) …….. 45.00 45.00 45.00 45.00 45.00 Indirect costs (fixed) ….. 2,700,000 N/A 45.00 a 40.91 b 40.91 Marketing (variable) …… 30.00 N/A 30.00 N/A 30.00 Administrative (fixed) …. 5,400,000 N/A 90.00 c 81.82 d 81.82 Per device cost basis … $270.00 $435.00 $392.73 $422.73 Per device price (Cost + 20%) …………..

$324.00

$522.00

$471.28

$507.28

a $45.00 = $2,700,000 ÷ 60,000 units. b $40.91 = $2,700,000 ÷ 66,000 units. c $90.00 = $5,400,000 ÷ 60,000 units. d $81.82 = $5,400,000 ÷ 66,000 units.

We believe the most justifiable options exclude marketing costs and reflect the potential production level of 66,000 devices. These are Options A and C. (As stockholders in Imperial Devices, we would prefer Option C.) Also, depending on the resolution of the term “cost,” we may want to consider whether the 20 percent markup in the next contract is sufficient.

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1-38. (20 Min.) Cost Data for Managerial Purposes: Marco and Jenna. a. Answers will vary. The $0.13 that Marco proposes would be the incremental costs of

the trip. The $0.56 rate used by the IRS includes depreciation on the car, some of which is likely to occur regardless of the miles driven.

b. If Jenna was not going to take the trip, then some of the “wear and tear” costs, for example for tires, would be avoided. Therefore, it would make sense to include these costs in the sharing. (Measuring these costs is more difficult.) However, as noted above, some of the costs in the IRS rate will be incurred regardless of the miles driven.

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1-39. (20 Min.) Cost Data for Managerial Purposes: T-Comm. This problem demonstrates the ambiguity in measuring “costs.”

South Division’s controller included the “per unit” fixed costs, which were calculated for allocation purposes under normal production volume, when he or she calculated the per unit cost of the additional production. The controller charged North Division on that basis, ignoring the differential costs as a basis for interdivision sales. Possible options available are as follows:

A. Use the full per unit cost for normal production of 2,400 units.

B. Use only differential costs as the cost basis. C. Use differential costs plus a share of fixed costs, based on actual production

volume (with North’s order) of 3,000 units.

Costs Unit Cost Options:

A B C Direct materials (variable) .. $ 200 a $ 200 $ 200 $ 200 Direct Labor (variable) ……. 96 b 96 96 96 Other variable costs ……….. 64 c 64 64 64 Fixed costs …………………… 2,016,000 840 d N/A 672 e Per unit cost ………………….. $ 1,200 $ 360 $ 1,032 Cost plus 15% ………………. 1,380 414 1,186.80 Total price (600 units) …….. $828,000 $248,400 $712,080

a $200 = $480,000 ÷ 2,400 units. b $96 = $230,400 ÷ 2,400 units. c $64 = $153,600 ÷ 2,400 units. d $840 = $2,016,000 ÷ 2,400 units. e $672 = $2,016,000 ÷ 3,000 units.

If fixed costs are not differential and South has no alternative uses of the excess capacity (between 3,000 units available capacity and 2,400 units used), then Option B is the most defensible. Options A and C overstate the differential cost of production which could inappropriately affect North Division’s decisions about buying internally or externally, or about pricing its product, among other decisions. (If option B is used and managers forget that there are fixed costs of production, then it is also possible that North Division’s pricing decision could be affected inappropriately.)

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1-40. (20 Min.) Cost Data for Managerial Purposes: Campus Package Delivery. a.

b. The decision to expand and offer the express service results in differential profits of

$9,700, so it is profitable to expand. Note that only differential costs and revenues figured in the decision. The manager’s salary did not change, so it did not affect the decision.

c. Managers need to consider whether the new service will have an effect affect on their current business (perhaps reducing demand).

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1-41. (20 Min.) Cost Data for Managerial Purposes: KC Services. a.

b. The decision to drop the lawn service results in a differential loss of $16,800 [=

($48,000) – ($64,800)], so it is not profitable to drop that service. Note that only differential costs and revenues figured in the decision. The manager’s salary did not change, so it did not affect the decision.

c. The manager should consider whether there are other, more profitable uses that the resources could be used for instead of lawn services.

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1-42. (20 Min.) Cost Data for Managerial Purposes: B-You a. The following differential costs would be incurred:

b. Since acceptance of the contract would result in a decrease of operating profits by

$1,426 (=$90,000 paid according to the contract – $91,426 in differential costs), it would seem that the contract should be rejected. Of course, as a practical matter the amount is so small that differential profit probably would not be the deciding factor. Errors in estimation alone could change the decision easily.

c. Other factors would include (1) whether this will enable the company to get into a new, profitable line of business; (2) what other opportunities the company has for expanding; and (3) whether the contract will provide for more revenues in the future. In short, the company must consider the long run as well as the first year’s results.

1-43. (20 Min.) Cost Data for Managerial Purposes: Tom’s Tax Services. a. The following differential costs would be incurred:

b. Since the addition of the customer would result in an increase of operating profits by $4,920 (=$75,000 in revenues from the store – $70,080 differential costs), Tom could offer to lower the fees by this amount and not lose money on the client.

c. Other factors would include (1) whether this will lead to demands by other clients for lower fees; (2) what other opportunities the company has for its tax professionals; and (3) whether the business is likely to expand in the future. In short, Tom must consider the long run as well as the first year’s results.

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1-44. (20 Min.) Cost Data for Managerial Purposes––Budgeting a.

b. The three items that we would investigate would be (a) utilities; (b) chocolate; and,

(c) eggs. These three have the largest difference between what we actually incurred and the budget. Even though we incurred less cost for the chocolate than expected, we would still investigate this to understand why. For example, if we are using a lower quality chocolate or less chocolate in the cookies than budgeted, this might eventually affect sales adversely.

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1-45. (20 Min.) Cost Data for Managerial Purposes––Budgeting a.

b. The three items that we would investigate would be (a) eggs; (b) chocolate; and, (c) other labor. These three have the largest difference between what we actually incurred and the budget. Even though we incurred less cost for the eggs than expected, we would still investigate this to understand why. For example, if we are using fewer eggs in the cookies than budgeted, this might affect their quality and, as a result, future sales adversely.

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1-46. (20 Min.) Cost Data for Managerial Purposes––Finding Unknowns:Quince Products.

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Solutions to Integrative Cases

1-47. (20 Min.) Identifying Unethical Action – Appendix a. We recommend that Accountant B be retained to help Quince Products with their

expansion plans. Accountant B has experience with small companies and growth. Although Accountant A has experience in the local area, the experience is with not- for-profit firms and, therefore, might not be particularly applicable. We would not retain Accountant C because he or she is willing to share information from another company’s experience. Therefore, he or she might be willing to divulge our information to another competitor.

b. Accountant C is violating the IMA’s code of ethics, specifically the portion of the code dealing with confidentiality. Accountant C could use general knowledge of expansion plans gained as part of his or her work, but, unless legally obligated to, cannot offer to share another company’s experience.

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1-48. (20 Min.) Cost Data for Managerial Purposes––Finding Unknowns

Formatted: Font: 12 pt

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1-49. (20 Min.) Identifying Unethical Actions (Appendix) Yes. This action would violate both the Integrity and Credibility Principles.

1-50. (20 Min.) Responsibility for Unethical Action a. We can understand, but not justify, what Charles did. He was under considerable

pressure in both his professional and personal life and he probably felt that he had no choice. The problem is that his behavior was unethical and illegal.

b. People in this situation should contact a personal attorney (not the company attorney) for advice. The next step would normally be to contact the most trustworthy member of the board of directors. If the board failed to take action, Charles could have used the IMA confidential call-in number or contacted the Securities and Exchange Commission.

Charles told us that he should have developed a sufficient financial reserve so he could have quit when his boss told him to manipulate the numbers. Also, he should have contacted the former CFO during the first few months after he took the CFO job.

c. Answers will vary. Here is what actually happened. The Securities and Exchange Commission and the U.S. Department of Justice investigated this fraud. Both Charles and his boss were brought up on criminal and civil charges. Both did jail time. Charles has had difficulty getting a good job. He says that prospective employers shy away from hiring him because he has to answer “yes” to the question on employment forms: “Have you ever been convicted of a felony?”

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SM-Ch02-5e.pdf

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2 Cost Concepts and Behavior

Solutions to Review Questions

2-1. Cost is a more general term that refers to a sacrifice of resources and may be either an opportunity cost or an outlay cost. An expense is an outlay cost charged against sales revenue in a particular accounting period and usually pertains only to external financial reports.

2-2. Product costs are those costs that are attributed to units of production, while period costs are all other costs and are attributed to time periods.

2-3. Outlay costs are those costs that represent a past, current, or future cash outlay. Opportunity cost is the value of what is given up by choosing a particular alternative.

2-4. Common examples include the value forgone because of lost sales by producing low quality products or substandard customer service. For another example, consider a firm operating at capacity. In this case, a sale to one customer precludes a sale to another customer.

2-5. Yes. The costs associated with goods sold in a period are not expected to result in future benefits. They provided sales revenue for the period in which the goods were sold; therefore, they are expensed for financial accounting purposes.

2-6. The costs associated with goods sold are a product cost for a manufacturing firm. They are the costs associated with the product and recorded in an inventory account until the product is sold.

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2-7. Both accounts represent the cost of the goods acquired from an outside supplier, which include all costs necessary to ready the goods for sale (in merchandising) or production (in manufacturing).

The merchandiser expenses these costs as the product is sold, as no additional costs are incurred. The manufacturer transforms the purchased materials into finished goods and charges these costs, along with conversion costs to production (work in process inventory). These costs are expensed when the finished goods are sold.

2-8. Direct materials: Materials in their raw or unconverted form, which become an integral

part of the finished product are considered direct materials. In some cases, materials are so immaterial in amount that they are considered part of overhead.

Direct labor: Costs associated with labor engaged in manufacturing activities. Sometimes this is considered as the labor that is actually responsible for converting the materials into finished product. Assembly workers, cutters, finishers and similar “hands on” personnel are classified as direct labor.

Manufacturing overhead:

All other costs directly related to product manufacture. These costs include the indirect labor and materials, costs related to the facilities and equipment required to carry out manufacturing operations, supervisory costs, and all other support activities.

2-9. Gross margin is the difference between revenue (sales) and cost of goods sold. Contribution margin is the difference between revenue (sales) and variable cost.

2-10. Contribution margin is likely to be more important, because it reflects better how profits will change with decisions.

2-11. Step costs change with volume in steps, such as when supervisors are added. Semivariable or mixed costs have elements of both fixed and variable costs. Utilities and maintenance are often mixed costs.

2-12. Total variable costs change in direct proportion to a change in volume (within the relevant range of activity). Total fixed costs do not change as volume changes (within the relevant range of activity).

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2-13. A value income statement typically uses a contribution margin framework, because the contribution margin framework is more useful for managerial decision-making. In addition, it splits out value-added and non value-added costs. Therefore, it differs in two ways from the gross margin income statement: classifying costs by behavior and highlighting value-added and non value-added costs. It differs from the contribution margin income statement by highlighting the value-added and non value-added costs.

2-14. A value income statement is useful to managers, because it provides information that is useful for them in identifying and eliminating non value-added activities.

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Solutions to Critical Analysis and Discussion Questions

2-15. The statement is not true. Materials can be direct or indirect. Indirect materials include items such as lubricating oil, gloves, paper supplies, and so on. Similarly, indirect labor includes plant supervision, maintenance workers, and others not directly associated with the production of the product.

2-16. No. Statements such as this almost always refer to the full cost per unit, which includes fixed and variable costs. Therefore, multiplying the cost per seat-mile by the number of miles is unlikely to give a useful estimate of flying one passenger. We should multiply the variable cost per mile by 1,980 miles to estimate the costs of flying a passenger from Detroit to Los Angeles.

2-17. Marketing and administrative costs are treated as period costs and expensed for financial accounting purposes in both manufacturing and merchandising organizations. However, for decision making or assessing product profitability, marketing and administrative costs that can be reasonably associated with the product (product- specific advertising, for example) are just as important as the manufacturing costs.

2-18. There is no “correct” answer to this allocation problem. Common allocation procedures would include: (1) splitting the costs equally (25% each), (2) dividing the costs by the miles driven and charging based on the miles each person rides, (3) charging the incremental costs of the passengers (almost nothing), assuming you were going to drive to Texas anyway.

2-19. The costs will not change. Your allocation in 2-18 was not “incorrect,” because the purpose of the allocation is not to determine incremental costs.

2-20. Answers will vary. The major cost categories include servers (mostly fixed), personnel (mostly fixed), and licensing costs (mostly variable).

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2-21. Answers will vary. The major cost categories include servers (mostly fixed), personnel (mostly fixed), and legal costs (mostly fixed). There are only small variable costs for Uber or Lyft. For the drivers, the costs of the vehicle and technology are mostly fixed. Vehicle operating expenses (fuel and maintenance) are mostly variable.

2-22. Direct material costs include the cost of supplies and medicine. One possible direct labor cost would be nursing staff assigned to the unit. Indirect costs include the costs of hospital administration, depreciation on the building, security costs, and so on.

2-23. Answers will vary. Common suggestions are number of students in each program, usage (cafeteria: meals; library: study rooms reserved; or career placement: interviews, for example), assuming usage is measured, or revenue (tuition dollars).

2-24. No, R&D costs are relevant for many decisions. For example, should a program of research be continued? Was a previous R&D project profitable? Should we change our process of approving R&D projects? R&D costs are expensed (currently) for financial reporting, but for managerial decision-making the accounting treatment is not relevant.

2-25. This question can create a good discussion of the different roles of financial and managerial accounting. An important issue is identifying the activities that are non value-added. These are almost certainly better known to the managers of the firm than to outsiders. These costs are also difficult to measure, meaning there are many different “reasonable” numbers that might be reported. Because managers have an interest in reporting favorable numbers (however favorable is defined), there is a potential for managerial bias in the reports.

A second reason is that most firms would be concerned about revealing potentially valuable competitive information.

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Solutions to Exercises

2-26. (15 min.) Basic Concepts. a. False. The statement refers to an expense. For example, R&D costs are incurred

in expectation of future benefits. b. False. Variable costs can be direct (direct materials) or indirect (lubricating oil for

machines that produce multiple products.) c. True. Each unit of a product has the same amount of direct material (same cost

per unit), but producing more units requires more material (and more cost).

2-27. (15 min.) Basic Concepts.

Cost Item Fixed (F)

Variable (V) Period (P) Product (M)

a. Depreciation on buildings for administrative staff offices .. F P b. Cafeteria costs for the factory …………………………………… F M c. Overtime pay for assembly workers …………………………… V M d. Transportation-in costs on materials purchased ………….. V M e. Salaries of top executives in the company ………………….. F P f. Sales commissions for sales personnel ……………………… V P g. Assembly line workers’ wages ………………………………….. V M h. Controller’s office rental …………………………………………… F P i. Administrative support for sales supervisors ……………….. F P j. Energy to run machines producing units of output in the

factory…………….. …………………………………………………….

V

M

2-28. (10 min.) Basic Concepts. a. Assembly line worker’s salary. …………………………………………………………… B b. Direct materials used in production process. ……………………………………….. P c. Property taxes on the factory. ……………………………………………………………. C d. Lubricating oil for plant machines. ……………………………………………………… C e. Transportation-in costs on materials purchased. ………………………………….. P

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2-29. (15 min.) Basic Concepts.

Concept Definition 9 Period cost …………….. Cost that can more easily be attributed to

time intervals. 2 Indirect cost ……………. Cost that cannot be directly related to a

cost object. 10 Fixed cost ………………. Cost that does not vary with the volume of

activity. 8 Opportunity cost ……… Lost benefit from the best forgone

alternative. 7 Outlay cost …………….. Past, present, or near-future cash flow. 6 Direct cost ……………… Cost that can be directly related to a cost

object. 5 Expense ………………… Cost charged against revenue in a

particular accounting period. 1 Cost ………………………. Sacrifice of resources. 3 Variable cost ………….. Cost that varies with the volume of activity. 4 Full absorption cost …. Cost used to compute inventory value

according to GAAP. 11 Product cost …………… Cost that is part of inventory.

2-30. (15 min.) Basic Concepts.

Cost Item Fixed (F)

Variable (V) Period (P) Product (M)

a. Power to operate factory equipment ………………………….. V M b. Chief financial officer’s salary ……………………………………. F P c. Commissions paid to sales personnel ………………………… V P d. Office supplies for the human resources manager ……….. F P e. Depreciation on pollution control equipment in the plant .. F M

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2-31. (15 min.) Basic Concepts. a. Variable production cost per unit: ($360 + $60 + $15 + $30) ……………… $465 b. Variable cost per unit: ($465 + $45) ……………………………………………….. $510 c. Full cost per unit: [$510 + ($225,000 ÷ 1,500 units)] …………………………. $660 d. Full absorption cost per unit: [$465 + ($135,000 ÷ 1,500)] …………………. $555 e. Prime cost per unit. (materials + labor + outsource) …………………………. $435 f. Conversion cost per unit: (labor + overhead + outsource) …………………. $540 g. Contribution margin per unit: ($900 – $510)…………………………………… $390 h. Gross margin per unit: ($900 – full absorption cost of $555)……………… $345 i. Suppose the number of units decreases to 1,250 units per month,

which is within the relevant range. Which parts of (a) through (h) will change? For each amount that will change, give the new amount for a volume of 1,250 units. c. Full cost = $510 + ($225,000 ÷ 1,250) = $690 d. Full absorption cost = $465 + ($135,000 ÷ 1,250) = $573 f. Conversion costs = $360 + $30 + ($135,000 ÷ 1,250) + $60 = $558 h. Gross margin = $900 – $573 = $327

c, d, f and h

will change

, as follows

2-32. (15 min.) Basic Concepts: Intercontinental, Inc. a. Prime cost per unit: (materials + labor) ………………………………………….. $40 b. Contribution margin per unit: ($100 – $72) …………………………………… $28 c. Gross margin per unit: ($100 – full absorption cost of $74)………………. $26 d. Conversion cost per unit: (labor + overhead) ………………………………….. $50 e. Variable cost per unit: ($60 + $12) ………………………………………………… $72 f. Full absorption cost per unit: [$60 + ($4,200,000 ÷ 300,000)] ……………. $74 g. Variable production cost per unit: ($16 + $24 + $20) ……………………….. $60 h. Full cost per unit. [$72 + ($5,400,000 ÷ 300,000 units)] ……………………. $90 i. Suppose the number of units increase to 400,000 units per month,

which is within the relevant range. Which parts of (a) through (h) will change? For each amount that will change, give the new amount for a volume of 400,000 units. c. Gross margin = $100.00 – $70.50 = $29.50 d. Conversion costs = $16 + $20 + ($4,200,000 ÷ 400,000) = $46.50 f. Full absorption cost = $60 + ($4,200,000 ÷ 400,000) = $70.50 h. Full cost = $72 + ($5,400,000 ÷ 400,000) = $85.50

c, d, f and h

will change,

as follows

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2-33. (15 min.) Cost Allocation—Ethical Issues This problem is based on the experience of the authors’ research at several companies.

a. Answers will vary as there are several defensible bases on which to allocate the product development costs. As an example, many government-purchasing contracts are based on the cost of the product or service. In this case, using expected sales (units or revenue) leads to a potential circularity. Price depends on cost, which depends on sales, which depends on price.

b. The company has an incentive to allocate as much cost as possible to government sales. This cost will be reimbursed (and the government may be less price- sensitive). Of course, the government recognizes this and has detailed allocation guidelines in place and an agency (the Defense Contract Audit Agency) that monitors contracts and the allocation of costs.

2-34. (15 min.) Cost Allocation—Ethical Issues This problem is based on the experience of the authors’ research at several companies. a. Answers will vary as there are several defensible bases on which to allocate the

common costs. One possibility is relative sales revenue. (We ignore here whether we should allocate these costs, something we discuss in chapter 4.)

b. You should explain to Star that you cannot agree with the allocation basis, especially given the reason for selecting the basis. If this fails to persuade Star, you should disclose to Star’s boss your disagreement with the analysis and the relation between Star and the vendor.

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2-35. (30 min.) Prepare Statements for a Manufacturing Company: Tappan Parts.

Tappan Parts

Cost of Goods Sold Statement For the Year Ended December 31

Beginning work in process inventory … $1,354,000 Manufacturing costs: Direct materials: Beginning inventory ………………… $962,000 Purchases ……………………………… 1,118,000 (a)* Materials available ……………….. $2,080,000 Less ending inventory ……………… 884,000 Direct materials used ……………. $1,196,000 Other manufacturing costs ……….. 310,000 ** Total manufacturing costs …….. 1,506,000 (c) Total costs of work in process …… $2,860,000 Less ending work in process …. 1,430,000 Cost of goods manufactured ………………………………..

$ 1,430,000 (b)

Beginning finished goods inventory ….. 312,000 Finished goods available for sale …….. $ 1,742,000 Ending finished goods inventory ……… 364,000 Cost of goods sold ………………………… $1,378,000

* Letters (a), (b), and (c) refer to amounts found in solutions to requirements a, b, and c. ** Difference between total manufacturing costs of $1,506,000 and direct materials used

of $1,196,000.

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2-36. (10 min.) Prepare Statements for a Service Company: Chuck’s Brokerage Service.

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2-37. Prepare Statements for a Service Company: Where2 Services.

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2-38. (10 min.) Prepare Statements for a Service Company: Remington Advisors

Sales revenue …………………………… $1,700,000 (Given) Cost of services sold (b) ……………… 890,000 (Sales revenue – gross margin) Gross margin …………………………….. $810,000 (Given) Marketing and administrative costs (a) ……………………………………

505,000

(Gross margin – operating profit)

Operating profit …………………………. $305,000 (Given)

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2-39. (20 min.) Prepare Statements for a Service Company: Lead! Inc. You can solve this in the order shown below.

Lead!, Inc.

Income Statement For the Month Ended April 30

Sales revenue …………………………………… $600,000 a

Cost of services sold ………………………….. 384,000 c

Gross margin ……………………………………. $216,000 d

Marketing and administrative costs ………. 96,000 e

Operating profit ($600,000 x 20%) ……….. $120,000 b

a. Given b. $120,000 = 20% x $600,000.

c. To find the cost of services sold plus marketing and administrative costs, start with the operating profit (b). Then cost of services plus marketing and administrative costs is $480,000 (= $600,000 – $120,000). But, marketing and administrative costs equal 25% of cost of services sold, so,

Cost of services sold + marketing and administrative costs = $480,000 and Marketing and adminstrative costs = .25 x Cost of services sold.

Combining these equations yields,

1.25 x Cost of services sold = $480,000 or cost of services sold = $384,000 (= $480,000 ÷ 1.25).

d. $216,000 = $600,000 – $384,000.

e. $96,000 = 25% x $384,000.

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2-40. (30 min.) Prepare Statements for a Manufacturing Company: Crabtree Machining Company.

Crabtree Machining Company Cost of Goods Sold Statement

For the Year Ended December 31 Beginning work-in-process inventory …. $ 139,200 Manufacturing costs: Direct materials: Beginning inventory ………………….. $115,200 Purchases ……………………………….. 717,600 Materials available …………………. $832,800 Less ending inventory ……………….. 141,600 Direct materials used ……………… $ 691,200 (a)* Other manufacturing costs …………. 1,901,760 ** Total manufacturing costs ………. 2,592,960 (c) Total costs of work in process …….. $ 2,732,160 Less ending work in process …… 134,400 Cost of goods manufactured … $ 2,597,760 (b) Beginning finished goods inventory ……. 117,120 Finished goods available for sale ………. $ 2,714,880 Ending finished goods inventory ……….. 108,000 Cost of goods sold ………………………….. $2,606,880

* The best approach to solving this problem is to lay out the format of the Cost of Goods Sold Statement first, then fill in the amounts known. Next find the subtotals that are possible (e.g., Finished goods available for sale). Finally, solve for letters (a), (b), and (c) where (a), (b), and (c) refer to amounts found in solutions to requirements a, b, and c.

** Difference between total manufacturing costs and direct materials used.

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2-41. (15 min.) Basic Concepts: Monroe Fabricators a. From the basic inventory equation,

Beginning Inventory + Transferred in = Transferred out + Ending Inventory, so Ending Materials Inventory, December 31, = Beginning balance + Transferred in – Transferred out = $7,800 + $48,300 – $43,800 ……………………………………….

= $12,300

b. Total manufacturing costs = Cost of goods manufactured – Beginning work-in-process + Ending work-in-process = $163,350 – $8,100 + $11,400 ……………………………………. (also can be found solving for Transferred in to Finished Goods)

= $166,650

c. Total manufacturing costs = Direct materials + Direct labor + Manufacturing overhead, so, Direct labor = Total manufacturing costs – Direct materials used – Manufacturing overhead, = $166,650 – $43,800 – $41,400 ………………………………….

= $81,450

d. Sales revenue = Gross margin + Cost of Goods Sold = $147,750 + $168,150 ………………………………………………..

= $315,900

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2-42. (15 min.) Basic Concepts: Talmidge Co. a. From the basic inventory equation,

Beginning work-in-process inventory + Total manufacturing cost = Cost of goods manufactured + Ending work-in-process inventory, so Ending work-in-process inventory, March 31, = Beginning balance + Total manufacturing cost – Cost of goods manufactured = $10,000 + $254,000 – $260,000 …………………………………

= $4,000

b. Purchases of direct materials = Ending direct materials inventory + Direct materials used – Beginning materials inventory = $27,000 + $62,000 – $32,000 ……………………………………. (also can be found solving for Transferred in to Finished Goods)

= $57,000

c. Cost of goods sold = Sales revenue – Gross Margin = $480,000 – $170,000 ………………………………………………..

= $310,000

d. Manufacturing overhead = Total manufacturing cost – Direct materials used – Direct labor = $254,000 – $62,000 – $120,000 …………………………………

= $72,000

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2-43. (15 min.) Prepare Statements for a Merchandising Company: Angie’s Apparel.

Angie’s Apparel

Income Statement For the Month Ended July 31

Sales revenue ……………………………………………………………………………. $570,000 Cost of goods sold (see statement below) ……………………………………… 388,500 Gross margin …………………………………………………………………………….. $181,500 Marketing and administrative costs ($42,000 + $27,000 + $9,000 + $16,500) ………………………………………..

94,500

Operating profit ………………………………………………………………………….. $87,000

Angie’s Apparel Cost of Goods Sold Statement For the Month Ended July 31

Merchandise inventory, July 1 ………………………………….. $ 9,000 Merchandise purchases ………………………………………….. $360,000 Transportation-in ……………………………………………………. 27,000 Total cost of goods purchased …………………………………. 387,000 Cost of goods available for sale ……………………………….. $396,000 Merchandise inventory, July 31 ………………………………… 7,500 Cost of goods sold …………………………………………………. $388,500

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2-44. (15 min.) Prepare Statements for a Merchandising Company: University Electronics.

University Electronics

Income Statement For the Year Ended February 28

Sales revenue ……………………………………………………………………………. $4,000,000 Cost of goods sold (see statement below) ……………………………………… 2,830,000 Gross margin …………………………………………………………………………….. $1,170,000 Marketing and administrative costs ($220,000 + $135,000 + $290,000 + $650,000) ……………………………….

1,295,000

Operating profit (loss) ………………………………………………………………….. $(125,000)

University Electronics Cost of Goods Sold Statement

For the Year Ended February 28 Merchandise inventory, March 1 ………………………………. $ 185,000 Merchandise purchases ………………………………………….. $2,750,000 Transportation-in ……………………………………………………. 105,000 Total cost of goods purchased …………………………………. 2,855,000 Cost of goods available for sale ……………………………….. $3,040,000 Merchandise inventory, February 28 …………………………. 210,000 Cost of goods sold …………………………………………………. $2,830,000

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2-45. (10 min.) Cost Behavior for Forecasting: Dayton, Inc. The variable costs will be 20 percent higher because there will be an increase of 36,000 – 30,000 = 6,000 units (20% = 6,000 ÷ 30,000).

Variable costs: Direct materials used ($510,000 x 1.2) …………………………… $ 612,000 Direct labor ($1,120,000 x 1.2)………………………………………. 1,344,000 Indirect materials and supplies ($120,000 x 1.2) ………………. 144,000 Power to run plant equipment ($140,000 x 1.2) ……………….. 168,000 Total variable costs ……………………………………………………… $2,268,000 Fixed costs: Supervisory salaries …………………………………………………….. $ 470,000 Plant utilities (other than power to run plant equipment) ……. 120,000 Depreciation on plant and equipment …………………………….. 67,500 Property taxes on building ……………………………………………. 98,500 Total fixed costs ………………………………………………………….. 756,000 Total costs for 36,000 units ……………………………………………… $3,024,000

Unit costs (= $3,024,000 ÷ 36,000) …………………………………… $84

Note that the variable cost per unit is $63 at both 30,000 units and at 36,000 units.

Total variable cost at 30,000 units is $1,890,000 (= $510,000 + $1,120,000 + $120,000 + $140,000).

Unit variable cost = $63 per unit = ($1,890,000  30,000 units) or ($2,268,000  36,000 units).

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2-46. (30 min.) Components of Full Costs: Madrid Corporation

a. Variable manufacturing cost: $270 + $165 + $60= $495 b. Variable cost: $270 + $165 + $60 + $18 = $513 c. Full absorption cost: $270 + $165 + $60 + ($162,000 ÷ 1,800 units) = $585 d. Full cost: $270 + $165 + $60 + $18 + ($162,000 ÷ 1,800 units) + ($108,000 ÷ 1,800

units) = $663

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2-47. (15 min.) Components of Full Costs: Madrid Corporation. a. Product cost = Direct materials + Direct labor + Manufacturing overhead. Product cost per unit: $270 + $165 + $60 + ($162,000 ÷ 1,800 units) = $585 b. Period costs = Marketing and administrative costs. Period costs for the period: $108,000 + ($18 x 1,800 units) = $140,400

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2-48. (30 min.) Components of Full Cost: Larcker Manufacturing.

a. Variable cost: $21.00 + $24.00 + $12.00 + $5.00 = $62.00 b. Variable manufacturing cost: $21.00 + $24.00 + $12.00 = $57.00

c. Full-absorption cost: $21.00 + $24.00 + $12.00 + ($135,000 ÷ 30,000 units) = $61.50

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2-48. (continued)

d. Full cost: $21.00 + $24.00 + $12.00 + ($135,000 ÷ 30,000 units) + $5.00 + ($117,000 ÷ 30,000 units) = $70.40

e. Profit margin = Sales price – full cost = $79.00 – $70.40 = $8.60

f. Gross margin = Sales price – full absorption cost = $79.00 – $61.50 = $17.50

g. Contribution margin = Sales price – variable cost = $79.00 – $62.00 = $17.00

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2-49. (20 Min.) Gross Margin and Contribution Margin Income Statements: Larcker Manufacturing.

Gross Margin Income Statement Contribution Margin Income Statement

Sales revenue(a) …………. ………………………………….

$2,370,000 Sales revenue ………………… $2,370,000

Variable manufacturing costs (b) ……………………..

1,710,000

Variable manufacturing costs ……………………………..

1,710,000

Fixed manufacturing overhead costs ……………. …………………………………. ………………………………….

135,000

Variable marketing and administrative costs …………

150,000

Gross margin ………………. $525,000 Contribution margin …………. $510,000 Variable marketing and administrative costs (c) ….

150,000

Fixed manufacturing overhead costs ………………..

135,000

Fixed marketing and administrative costs ………

117,000

Fixed marketing and administrative costs …………

117,000

Operating profit …………… $258,000 Operating profit ………………. $258,000

(a) $79 x 30,000 units = $2,370,000 (b) $57 x 30,000 units = $1,710,000; $57 = ($21 direct material + $24 direct labor + $12

variable manufacturing overhead). (c) $5 x 30,000 units = $150,000

2-50. (20 Min.) Gross Margin and Contribution Margin Income Statements: Niles Castings.

Gross Margin Income Statement

Contribution Margin Income Statement

Sales revenue ……………. $264,000 Sales revenue ………………… $264,000 Variable manufacturing costsa …………………………

119,000

Variable manufacturing costs ………………………………

119,000

Fixed manufacturing costs …………………

44,000

Variable marketing and administrative costs ………….

13,600

Gross margin ………………. $ 101,000 Contribution margin …………. $131,400 Variable marketing and administrative costs ………

13,600

Fixed manufacturing costs… 44,000

Fixed marketing and administrative costs ………

32,000

Fixed marketing and administrative costs ………….

32,000

Operating profit …………… $ 55,400 Operating profit ……………….. $ 55,400

a Variable manufacturing costs = $68,000 + $34,000 + $17,000 = $119,000

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 54

2-51. (20 Min.) Gross Margin and Contribution Margin Income Statements: Alpine Coffee Roasters.

Gross Margin Income Statement Contribution Margin Income Statement

Sales revenuea ………………… $230,400 Sales revenue …………………… $230,400 Variable manufacturing costsb ……………………………..

126,000

Variable manufacturing costs ………………………………..

126,000

Fixed manufacturing overhead costsc ……………….

45,000

Variable marketing and administrative costs ……………

10,800

Gross margin …………………… $59,400 Contribution margin …………… $93,600 Variable marketing and administrative costsd …………

10,800

Fixed manufacturing overhead costs ………………….

45,000

Fixed marketing and administrative costse …………

18,000

Fixed marketing and administrative costs ……………

18,000

Operating profit ……………….. $30,600 Operating profit …………………. $30,600

a Revenue = $6.40 x 36,000 = $230,400 b Variable manufacturing costs = ($3.00 + $0.40 + $0.10) x 36,000 = $126,000 c Fixed manufacturing overhead costs = $1.25 x 36,000 = $45,000 d Variable marketing and administrative costs = $0.30 x 36,000 = $10,800 e Fixed marketing and administrative costs = $0.50 x 36,000 = $18,000

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2-52. (30 min.) Value Income Statement: Ralph’s Restaurant. a.

Ralph’s Restaurant Value Income Statement

For the year 2 ending December 31 Nonvalue-

added activities

Value- added

activities

Total Sales revenue …………………………………. $1,000,000 $1,000,000 Cost of merchandise ………………………… Cost of food serveda …………………….. $ 52,500 297,500 350,000 Gross margin ………………………………….. $ (52,500) $ 702,500 $ 650,000 Operating expenses …………………………. Employee salaries and wagesb ………. 37,500 212,500 250,000 Managers’ salariesc ………………………. 20,000 80,000 100,000 Building costsd …………………………….. 30,000 120,000 150,000 Operating income (loss) ……………………. $(140,000) $ 290,000 $ 150,000

a 15% nonvalue-added activities (= 5% not used + 10% incorrectly prepared) b 15% nonvalue-added activities c 20% nonvalue-added activities d 20% unused and nonvalue-added activities

b. The information in the value income statement enables Ralph to identify nonvalue- added activities. He could eliminate such activities without reducing value to customers. Ralph can take steps to ensure that food is used prior to the expiration date, either by changing scheduling or purchasing procedures. He can also spend time training staff to take orders more carefully. Preparing a Year 3 statement helps Ralph see whether the company is improving in reducing nonvalue-added activities.

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 56

2-53. (30 min.) Value Income Statement: DeLuxe Limo Service. a.

b. The information in the value income statement enables the managers at DeLuxe to identify nonvalue-added activities. They could eliminate such activities without reducing value to customers. They can take steps to improve how directions are given to drivers and reduce customer complaints, for example. By preparing the same information in April, they can see how DeLuxe is improving (or becoming worse) in reducing nonvalue-added activities.

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Solutions to Problems

2-54. (30 min.) Cost Concepts: Chelsea, Inc. a. Prime costs = direct materials + direct labor Direct materials = beginning inventory + purchases – ending inventory = $9,000 + $120,000 – $7,500 = $121,500

Direct labor is given as $96,000 Prime costs = $121,500 + $96,000 = $217,500

b.

Conversion costs = Direct labor + Manufacturing overhead Conversion costs = $96,000 + $126,000 = $222,000

c. Total manufacturing costs = Direct materials + Direct labor + Manufacturing

overhead = $121,500 (from a above) + $96,000 + $126,000 = $343,500

d. Cost of goods

manufactured =

Beginning Work In Process + Total manufacturing costs – Ending Work In Process

= $4,500 + $343,500 (from c above) – $3,000 = $345,000

e. Cost of

Goods Sold

=

Cost of Goods

Manufactured

+

Beginning Finished Goods

Inventory

Ending Finished Goods

Inventory = $345,000 + $27,000 – $36,000 (from d above) = $336,000

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 58

2-55. (30 Minutes) Cost Concepts: Lawrence Components.

a. $58,000. Prime costs = Direct materials used + Direct labor costs Direct materials used = Prime costs – Direct labor costs = $98,000 – $40,000 = $58,000

b. $12,000. Direct materials used = Beginning inventory + purchases – ending inventory Direct materials,

beginning inventory = Direct materials used – purchases + ending inventory

$58,000 – $56,000 + $10,000 = $12,000

c. $120,000. Total manufacturing

costs = Prime costs + Conversion costs – Direct labor cost

Conversion cost = Total manufacturing costs – Prime costs + Direct labor cost

= $178,000 – $98,000 + $40,000 = $120,000

d. $4,000. Work-in-process, ending = Work-in-process, beginning + Total manufacturing costs

– Cost of goods manufactured $6,000 + $178,000 – $180,000 = $4,000

e. $80,000. Conversion cost = Direct labor costs + Manufacturing overhead Manufacturing overhead = Conversion costs – Direct labor costs = $120,000 – $40,000 = $80,000

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2-55. (continued)

f. $10,000.

Cost of goods sold = Finished goods, beginning + Cost of goods manufactured – Finished goods, ending

Finished goods, beginning

= Cost of goods sold – Cost of goods manufactured + Finished goods, ending

$142,000 – $180,000 + $48,000 = $10,000

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 60

2-56. (30 minutes) Cost Concepts: Columbia Products. a. Amounts per unit:

(1) $217. Variable manufacturing

cost = Manufacturing overhead + Direct labor + Direct materials

= $70 + $35 + $112 = $217 (2) $362. Full unit cost = All unit fixed costs + All unit variable costs Unit fixed manufacturing = ($50,400 ÷ 900 units) = $56 Unit fixed marketing and administrative cost = ($67,500 ÷ 900

units) = $75 = $56 + $75 + $35 + $112 + $70 + $14 = $362 (3) $231. Variable cost = All variable unit costs = $14 + $70 + $35 + $112 = $231

(4) $273.

Full absorption cost = Fixed and variable manufacturing overhead + Direct labor + direct materials

= $56 + $70 + $35 + $112 = $273 (5) $147. Prime cost = Direct labor + Direct materials = $35 + $112 = $147

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2-56. (continued) (6) $161. Conversion cost = Direct labor + Manufacturing overhead = $35 + ($70 + $56) = $161 (7) $86. Profit margin = Sales price – Full cost = $448 – $362 = $86 (8) $217. Contribution margin = Sales price – Variable costs = $448 – $231 = $217

(9) $175. Gross margin = Sales price – Full absorption cost = $448 – $273 = $175 b. As the number of units increases (reflected in the denominator), fixed manufacturing

cost per unit (and the total cost per unit) decreases. The numerator (i.e., total fixed costs) remains the same. However, that does not mean Columbia should produce more units. That decision should be based on the total profits (revenues minus costs), not on unit profits.

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 62

2-57. (30 min.) Prepare Statements for a Manufacturing Company: Yolo Windows.

Yolo Windows

Statement of Cost of Goods Sold For the Year Ended December 31

($000) Work in process, Jan. 1 …………………………………… $ 48 Manufacturing costs: Direct materials: Beginning inventory, Jan. 1 ……………………….. $ 36 Add material purchases ……………………………. 3,280 Direct materials available ………………………….. 3,316 Less ending inventory, Dec. 31 ………………….. 32 Direct materials used ……………………………….. $ 3,284 Direct labor ………………………………………………… 4,240 Manufacturing overhead: Indirect factory labor ………………………………… 1,120 Indirect materials and supplies …………………… 280 Factory supervision ………………………………….. 840 Factory utilities ………………………………………… 360 Factory and machine depreciation ……………… 4,640 Property taxes on factory ………………………….. 112 Total manufacturing overhead ………………… 7,352 Total manufacturing costs …………………… 14,876 Total cost of work in process during the year ……… 14,924 Less work in process, Dec. 31 ………………………. 56 Costs of goods manufactured during the year 14,868 Beginning finished goods, Jan. 1 ……………………… 656 Finished goods inventory available for sale ……….. 15,524 Less ending finished goods inventory, Dec. 31 …… 588 Cost of goods sold …………………………………………. $14,936

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2-57. (continued)

Yolo Windows Income Statement

For the Year Ended December 31 ($000)

Sales revenue ……………………………………………. $18,160 Less: Cost of goods sold …………………………….. 14,936 Gross margin …………………………………………….. $3,224 Administrative costs ……………………………………. $1,440 Marketing costs ………………………………………….. 600 Total marketing and administrative costs ……….. 2,040 Operating profit ………………………………………….. $1,184

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 64

2-58. (30 min.) Prepare Statements for a Manufacturing Company: Mesa Designs.

Mesa Designs

Statement of Cost of Goods Sold For the Year Ended December 31

($000) Work in process, Jan. 1 …………………………………… $ 152 Manufacturing costs: Direct materials: Beginning inventory, Jan. 1 ……………………….. $ 96 Add materials purchases ………………………….. 10,300 Direct materials available ………………………….. $10,396 Less ending inventory, Dec. 31 ………………….. 110 Direct materials used ……………………………….. $10,286 Direct labor ………………………………………………… 13,000 Manufacturing overhead: Depreciation (factory) ……………………………….. $5,560 Depreciation (machines) …………………………… 9,240 Indirect labor (factory) ………………………………. 3,340 Indirect materials (factory) …………………………. 960 Property taxes on factory ………………………….. 370 Utilities (factory) ………………………………………. 1,060 Total manufacturing overhead ………………… 20,530 Total manufacturing costs …………………… 43,816 Total cost of work in process during the year ……… $43,968 Less work in process, Dec. 31 ………………………. 136 Costs of goods manufactured during the year $43,832 Beginning finished goods, Jan. 1 ……………………… 1,974 Finished goods inventory available for sale ……….. $45,806 Less ending finished goods inventory, Dec. 31 …… 2,026 Cost of goods sold …………………………………………. $43,780

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2-58. (continued)

Mesa Designs Income Statement

For the Year Ended December 31 ($000)

Sales revenue ……………………………………………. $60,220 Less: Cost of goods sold …………………………….. 43,780 Gross margin …………………………………………….. $ 16,440 Administrative costs ……………………………………. $4,200 Selling costs………………………………………………. 2,140 Total marketing and administrative costs ……….. 6,340 Operating profit ………………………………………….. $10,100

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 66

2-59. (30 min.) Prepare Statements for a Manufacturing Company: Billings Tool & Die.

. Billings Tool & Die

Statement of Cost of Goods Sold For the Year Ended December 31

($ 000) Beginning work in process, Jan. 1………………………… $ 192 Manufacturing costs: Direct materials: Beginning inventory, Jan. 1 …………………………… $ 72 Add: Purchases …………………………………………… 21,900 Direct materials available ………………………….. 21,972 Less ending inventory, Dec. 31 ……………………… 84 Direct materials used ………………………………… $21,888 Direct labor ……………………………………………………. 5,040 Manufacturing overhead: Indirect factory labor ……………………………………. 5,472 Factory supervision ……………………………………… 2,940 Indirect materials and supplies ………………………. 4,110 Building utilities (90% of total) ……………………….. 6,750 Building & machine depreciation (75% of $5,400) 4,050 Property taxes—factory (80% of total) ……………. 4,032 Total manufacturing overhead ……………………. 27,354 Total manufacturing costs ………………………. 54,282 Total cost of work in process during the year …………. 54,474 Less work in process, Dec. 31 ………………………….. 174 Costs of goods manufactured during the year ….. 54,300 Beginning finished goods, Jan. 1 …………………………. 324 Finished goods available for sale …………………………. 54,624 Less ending finished goods, Dec. 31 ……………………. 390 Cost of goods sold …………………………………………….. $ 54,234

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2-59. (continued)

Billings Tool & Die Income Statement

For the Year Ended December 31 ($ 000)

Sales revenue …………………………………………………….. $77,820 Less: Cost of goods sold (per statement) ………………… 54,234 Gross profit ………………………………………………………… $ 23,586 Marketing and administrative costs: Depreciation (25% of total) ………………………………… $ 1,350 Utilities (10% of total) ………………………………………… 750 Property taxes (20% of total) ……………………………… 1,008 Administrative costs ………………………………………….. 9,600 Marketing costs ……………………………………………….. 5,226 Total marketing and administrative costs …………….. 17,934 Operating profit …………………………………………………… $ 5,652

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2-60. (10 Min.) Cost Allocation with Cost Flow Diagram: Coastal Computer. a. (1) Main Street Lakeland Mall Total Number of computers sold …… 2,000 1,600 3,600 Percentage ………………………. 55.56% 44.44% 100% Allocated Accounting

Department cost ($180,000) …

$100,000

$80,000

$180,000 (2) Main Street Lakeland Mall Total Revenue …………………………… $1,000,000 $2,000,000 $3,000,000 Percentage ……………………….. 33.33% 66.67% 100% Allocated Accounting

Department cost ($180,000) …

$60,000

$120,000

$180,000

b.

a 33.33% = $1,000,000 ÷ ($1,000,000 + $2,000,000) b 66.67% = $2,000,000 ÷ ($1,000,000 + $2,000,000)

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2-61. (20 Min.) Cost Allocation with Cost Flow Diagram: Wayne Casting, Inc. a. (1) Chillicothe

Metals Ames Supply

Total

Material purchased (tons) ……. 130 120 250 Percentage ………………………. 52% 48% 100% Allocated waste handling

cost ($300,000) …………………..

$156,000

$144,000

$300,000 (2) Chillicothe

Metals Ames Supply

Total

Amount of waste (tons) ……….. 12.8 2.2 15 Percentage ……………………….. 85.33% 14.67% 100% Allocated waste handling

cost ($300,000) …………………..

$256,000

$44,000

$300,000 (3) Chillicothe

Metals Ames Supply

Total

Cost of materials purchased … $624,000 $876,000 $1,500,000 Percentage ………………………. 41.6% 58.4% 100% Allocated waste handling

cost ($300,000) …………………..

$124,800

$175,200

$300,000

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 70

2-61. (continued) b.

a 52% = 130 tons ÷ (130 tons + 120 tons) b 48% = 120 tons ÷ (130 tons + 120 tons)

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2-62. (20 Min.) Cost Allocation with Cost Flow Diagram: Pacific Business School. a. Undergraduate Graduate Total Number of students ……………….. 900 600 1,500 Percentage ………………………. 60% 40% 100% Credit Hours …………………………. 13,500 16,500 30,000 Percentage ………………………. 45% 55% 100% Allocation of student-related costsa……………………………….

$1,350,000

$900,000

$2,250,000

Allocation of credit-hour costsb … 803,250 981,750 1,785,000 Total Allocations ………………… $2,153,250 $1,881,750 $4,035,000

a $1,350,000 = 60% x $2,250,000; $900,000 = 40% x $2,250,000. b $803,250 = 45% x $1,785,000; $981,750 = 55% x $1,785,000.

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2-62. (continued) b.

a 45% = 13,500 credit hours ÷ (13,500 credit hours + 16,500 credit hours) b 55% = 16,500 students ÷ (13,500 credit hours + 16,500 credit hours) c 60% = 900 students ÷ (900 students + 600 students) d 40% = 600 students ÷ (900 students + 600 students)

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2-63. (40 Min.) Find the Unknown Information.

a. Finished goods beginning inventory

+ Cost of goods manufactured

– Cost of goods sold

= Finished goods ending inventory

Finished goods beginning inventory + $88,800 – $87,040 = $14,080

Finished goods beginning inventory = $ 12,320 (= $14,080 – $88,800 + $87,040)

b. Direct

materials used

+ Direct labor + Manufacturing

overhead = Total

manufacturing costs

Direct materials

used + $ 12,160 + $23,040 = $77,600

Direct materials

used = $42,400 (= $77,600 – $12,160 – $23,040)

c. Gross margin % = Gross margin ÷ Sales revenue = (Sales revenue – COGS) ÷ Sales revenue Rearranging, Sales revenue = Cost of Goods Sold ÷ (1.0 – Gross Margin %) $87,040 ÷ (1.0 – .375) $87,040 ÷ 0.625 Sales revenue = $139,264

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 74

2-64. (40 Min.) Find the Unknown Information.

a. Cost of goods sold =

Finished goods beginning inventory +

Cost of goods manufactured –

Finished goods ending inventory

= $22,320 + $611,650 – $38,770 Cost of

goods sold = $595,200 b. Total

manufacturing costs

= Direct

materials used

+ Direct labor + Manufacturing

overhead

$612,320 =

Direct materials

used + $270,400 + $225,000

Direct materials used = $116,920 (= $612,320 – $270,400 – $225,000)

c. Direct

materials used

= Beginning inventory + Materials

purchased – Ending

inventory

$116,920 = $2,520 + Materials purchased – $2,088

Materials purchased = $116,488 (= 116,920 – $2,520 + $2,088)

d. Gross margin % = Gross margin ÷ Sales revenue 38% = (Sales revenue – Cost of goods sold) ÷ Sales revenue

38% x Sales revenue = Sales revenue – Cost of goods sold Cost of goods sold = Sales revenue – (38% x Sales revenue) Cost of goods sold = Sales revenue x (1 – 38%) Sales revenue = Cost of goods sold ÷ (100% – 38%) = $595,200 (from a) ÷ 62% $960,000

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2-65. (40 min.) Cost Allocation and Regulated Prices: The City of Imperial Falls. a. The rate is 20 percent above the average cost of collection:

Total cost of collection = $400,000 + $1,280,000 + $320,000 = $2,000,000

Total waste collected (tons) = 4,000 + 12,000 = 16,000 tons = 32,000,000 pounds

Average cost per pound = $2,000,000 ÷ 32,000,000 pounds = $.0625 per pound

Price per pound = $.0625 x 1.20 = $.075 per pound

b.

First, allocate costs to the two cost objects: households and businesses: Allocation of administrative costs and truck costs:

Total costs = $400,000 + $1,280,000 = $1,680,000

Number of customers = 12,000 + 3,000 = 15,000 customers

Allocated cost per customer = $1,680,000 ÷ 15,000 customers

= $112 per customer

Allocation of other collection costs:

Total costs = $320,000 Total waste collected (tons) = 4,000 + 12,000

= 16,000 tons Allocated cost per ton of waste = $320,000 ÷ 16,000 tons

= $20 per ton

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2-65. (continued) Allocation to customer types:

Households Business Allocation of customer cost: Allocated cost per customer ………….. $112 $112 Number of customers …………………… 12,000 3,000 Allocated cost ……………………………… $1,344,000 $336,000 Allocation of other costs: Allocated cost per ton …………………… $20 $20 Number of tons ……………………………. 4,000 12,000 Allocated cost ……………………………… $80,000 $240,000 Total allocated cost ………………………. $1,424,000 $576,000 Total number of tons …………………….. 4,000 12,000 Number of pounds ……………………….. 8,000,000 24,000,000 Average allocated cost per pound ….. $.1780 $.0240 Price (= 1.20 x average cost) …………. $.2136 $.0288

c. Answers will vary. This problem illustrates that cost allocation can have an important effect on decisions when the allocated costs are used as if they are actual costs. In the current example, the proposed allocation approach allows the company to compete with other haulers for business customers because they maintain a monopoly on the household business.

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2-66. (30 min.) Reconstruct Financial Statements: San Ysidro Company.

aMaterials used is given, but this number is not. To obtain it, Beg. Bal. + Purchases = Mat. Used + End. Bal. Beg. Bal. = Mat. Used + End. Bal. – Purchases $309,880 = $1,069,880 + $248,000 – $1,008,000 bTotal labor = Indirect labor + Direct labor = $1,209,600 = 0.08 Direct labor + Direct

labor Direct labor = $1,209,600 ÷ 1.08 = $1,120,000 Indirect labor = 0.08 x $1,120,000 = $89,600

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2-66 (continued)

a Total depreciation = Depreciation on plant + Depreciation on administrative building portion Depreciation on plant is 80% of the total depreciation, so total depreciation is, = $181,440 ÷ 0.80 = $226,800 Depreciation on administrative portion = $226,800 x (1.0 – 0.8) = $45,360.

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2-67. (20 Min.) Finding Unknowns: Mary’s Mugs. a. $2,812.50.

Direct materials cost per unit = Direct materials cost ÷ Units produced = $6,000 ÷ 20,000 units = $0.30 per unit.

Direct materials used per mug = 0.4 pounds.

Direct materials cost per pound = $0.30 ÷ 0.4 pounds = $0.75 per pound. Direct materials inventory = 3,750 pounds  $0.75 per pound = $2,812.50.

b. 2,750 units.

Finished goods inventory (in units) = Finished goods inventory ÷ Manufacturing cost per unit.

Manufacturing cost per unit

= (Direct material + Direct labor + Indirect manufacturing cost) ÷ Units produced = ($6,000 + $27,000 + $5,400 + $6,000) ÷ 20,000 = $44,400 ÷ 20,000

= $2.22 per unit.

Finished goods inventory (in units) December 31, Year 1 = $6,105 ÷ $2.22 = 2,750 units

c. $4.25.

Selling price per unit = Sales revenue ÷ Units sold = Sales revenue ÷ (Units produced – units in ending finished goods

inventory)

= $73,312 ÷ (20,000 – 2,750) = $73,312 ÷ 17,250 = $4.25. d. $13,642.

Operating income for the year:

Sales revenue …………………………………………………. $ 73,312 Cost of goods sold (17,250 x $2.22) …………………… 38,295 Gross margin …………………………………………………… $ 35,017 Less marketing and administrative costs Variable marketing and administrative costs ……. $3,375 Fixed marketing and administrative costs ……….. 18,000 21,375 Operating profit ……………………………………………….. $ 13,642

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 80

2-68. (40 Min.) Finding Unknowns: BS&T Partners. Note: This problem is challenging, because there is no indication of how to begin or the order in which to solve for the unknowns.

We begin by computing the following unit costs: Manufacturing cost per unit = Direct materials + Direct labor + Manufacturing overhead = $5.00 + $6.25 + $15.75 = $27.00 Full cost per unit = Manufacturing cost per unit + Selling, general & administrative = $27.00 + $12.00 = $39.00 a. Direct material inventory (pounds) = Direct material inventory (cost) ÷ Cost per pound

= $3,500 ÷ $10.00 = 350 pounds. b. Finished goods inventory, cost = (Finished goods inventory, units) ÷ (Manufacturing

cost per unit)

= $10,800 ÷ $27 = 400 units

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2-68 (continued) c. Full costs = Cost of goods sold + Selling, general, and administrative costs Then,

Operating profit = Sales revenue – Cost of goods sold – Selling, general, and

administrative costs = Sales revenue – Full costs

$55,200 = $414,000 – Full costs Full costs = $414,000 — $55,200 = $358,800

Full costs = Units sold x Full cost per unit $358,800 = Units sold x $39.00

Units sold = $358,800 ÷ $39.00

= 9,200 units sold d. Sales revenue = Selling price per unit x Units sold

$414,000 = Selling price per unit x 9,200 units sold

Selling price per unit = $414,000 ÷ 9,200 = $45.00

e. Finished goods ending (units) = Finished goods beginning (units) + Units produced

– Units sold 400 = 0 + Units produced — 9,200

Units produced = 9,200 + 400 = 9,600

f. Direct labor cost incurred = Direct-labor hours worked x Wage rate per hour Direct labor cost incurred = Units produced x Direct labor cost per unit

= 9,600 x $6.25 = $60,000

$60,000 = Direct-labor hours worked x $20.00 Direct-labor hours worked = $60,000 ÷ $20.00

= 3,000 direct-labor hours

©The McGraw-Hill Companies, Inc., 2017 Fundamentals of Cost Accounting 82

Solutions to Integrative Case

2-69. (30 min.) Analyze the Impact of a Decision on Income Statements: Tunes2Go.

a. This year’s income statement: Baseline

(Status Quo) Rent

Equipment

Difference Sales revenue …………………………..

$4,800,000 $4,800,000 0

Operating costs: Variable ……………………………….

(600,000) (600,000) 0

Fixed (cash expenditures) ………. (2,250,000) (2,250,000) 0 Equipment depreciation ………….. (450,000) (450,000) 0 Other depreciation …………………. (375,000) (375,000) 0 Loss from equipment write-off …. 0 (2,550,000) a $2,550,000 lower Operating profit (before taxes) ……. $1,125,000 $ (1,425,000) $2,550,000 lower

a Equipment write-off = $3 million cost – $450,000 accumulated depreciation for one year (equipment was purchased on January 1 of the year).

b. Next year’s income statement: Baseline

(Status Quo) Rent

Equipment

Difference Sales revenue ………………………… $4,800,000 $5,136,000 a $336,000 higher Operating costs: Equipment rental …………………. 0 (690,000) 690,000 higher Variable ……………………………… (600,000) (600,000) 0 Fixed cash expenditures ……….. (2,250,000) (2,115,000) b 135,000 lower Equipment depreciation ………… (450,000) 0 450,000 lower Other depreciation ……………….. (375,000) (375,000) 0 Operating profit ………………………. $1,125,000 $1,356,000 $231,000 higher

a $5,136,000 = 1.07  $4,800,000 b $2,115,000 = (1.00 – 0.06)  $2,250,000

c. Despite the effect on next year’s income statement, the company should not rent the new machine because net cash inflow as a result of installing the new machine ($336,000 + $135,000) does not cover cash outflow for equipment rental ($690,000).

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  • Cost Concepts and Behavior
  • Solutions to Review Questions
  • Solutions to Critical Analysis and Discussion Questions
  • Solutions to Exercises
  • a. Variable cost: $21.00 + $24.00 + $12.00 + $5.00 = $62.00
  • b. Variable manufacturing cost: $21.00 + $24.00 + $12.00 = $57.00
  • c. Full-absorption cost: $21.00 + $24.00 + $12.00 + ($135,000 ÷ 30,000 units) = $61.50
  • d. Full cost: $21.00 + $24.00 + $12.00 + ($135,000 ÷ 30,000 units) + $5.00 + ($117,000 ÷ 30,000 units) = $70.40
  • e. Profit margin = Sales price – full cost = $79.00 – $70.40 = $8.60
  • f. Gross margin = Sales price – full absorption cost = $79.00 – $61.50 = $17.50
  • g. Contribution margin = Sales price – variable cost = $79.00 – $62.00 = $17.00
  • Solutions to Problems
  • a.
  • Conversion costs = $96,000 + $126,000 = $222,000
  • c.
  • a. $58,000.
  • Depreciation on plant is 80% of the total depreciation, so total depreciation is,
  • Full costs = Units sold x Full cost per unit
  • $414,000 = Selling price per unit x 9,200 units sold
  • = $45.00
  • Direct labor cost incurred = Units produced x Direct labor cost per unit
  • $60,000 = Direct-labor hours worked x $20.00
  • Solutions to Integrative Case

SM-Ch03-5e.pdf

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 83

3 Fundamentals of Cost-Volume-Profit Analysis

Solutions to Review Questions

3-1. Profit = TR – TC

= PX – VX – F = (P – V)X – F

where Profit = operating profit,

TR = total revenue, TC = total costs,

P = average unit selling price, V = average unit variable cost, X = quantity of units, F = total fixed costs for the period.

3-2. Total costs = Total variable costs plus total fixed costs.

3-3. Total contribution margin: Total selling price – Variable manufacturing costs expensed – Variable nonmanufacturing costs expensed = Total contribution margin.

Gross margin: Total selling price – Variable manufacturing costs expensed – Fixed manufacturing costs expensed = Gross margin.

3-4. Profit-volume analysis plots only the contribution margin line against volume, while cost- volume-profit analysis plots total revenue and total costs against volume. Profit-volume analysis is a simpler, but less complete, method of presentation.

3-5. Costs that are “fixed in the short run” are usually not fixed in the long run. In fact few, if any, costs are fixed over a very long time horizon, because managers can make decisions that change a firm’s cost structure.

©The McGraw-Hill Companies, Inc., 2017 84 Fundamentals of Cost Accounting

3-6. Operating leverage is the proportion of fixed costs in an organization’s cost structure. It is important for managers because it determines how an increase in volume affects the change in profits.

3-7. The margin of safety is the excess of sales over the break-even volume. Managers can use the margin of safety to understand how far sales can fall before the firm is operating at a loss.

3-8. Goal Seek is the function in Microsoft Excel that can be used for CVP analysis.

3-9.

Target volume (units) = Fixed costs + [Target profit/(1-t)]

Unit contribution margin

3-10. Income taxes do not affect the break-even equation because with zero income (breakeven), there are no income taxes to pay.

3-11. It is common to assume a fixed sales mix when solving for break-even volumes with multiple products because the contribution margin depends on the relative quantities of the individual products sold. If the sales mix is not fixed, the break-even volume is indeterminate.

3-12. Two common assumptions in CVP analysis are that unit prices and unit variable costs are constant. It is also common to assume that fixed costs are constant over relatively large volume ranges. Although these assumptions are common, they are not a necessary part of CVP analysis. CVP analysis can accept many forms of price and cost relations with volume. However, when more general relations are used, the common break-even formulas will no longer hold.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 85

Solutions to Critical Analysis and Discussion Questions

3-13. There may be a difference between costs used in cost-volume-profit analysis and costs expensed in financial statements. A common example is fixed manufacturing costs. Cost- volume-profit analysis assumes fixed manufacturing costs are period costs, while they are treated as product costs for financial reporting. If part of current production is inventoried, some fixed manufacturing costs would not be expensed for financial reporting. On the other hand, if current sales include all of current production plus some from inventory, all fixed costs from this period plus some from previous periods would be expensed for financial reporting.

3-14. The accountant makes use of a linear representation to simplify the analysis of costs and revenues. These simplifying assumptions are generally reasonable within a relevant range of activity. Within this range, it is generally believed that the additional costs required to employ nonlinear analysis cannot be justified in terms of the benefits obtained. Thus, within this range, the linear model is considered the “best” in a cost-benefit sense.

3-15. As volume rises, it is likely that product markets will be saturated, leading to a need to cut prices to maintain or increase volume. This price-cutting would result in a nonlinear revenue function with a slope that becomes less steep (though still positive) as volume increases. Moreover, as activity increases and approaches capacity constraints, costs tend to rise more than proportionately. Overtime premiums and shift pay differentials increase the unit labor costs. Similar costs may be incurred in terms of excess maintenance costs for running machines beyond their optimal performance levels, higher materials costs for any input commodity that is in short supply, and similar factors. These factors tend to cause costs to rise more than proportionately with an increase in activity.

3-16. Although the assumptions of CVP analysis appear relatively simplistic, CVP analysis is a useful tool for understanding the relations among costs, volumes, and the resulting profit. Clearly, the more important the decision, the more time that should be spent developing good assumptions. However, CVP analysis is useful for developing intuition about the cost structure of the firm.

3-17. Although there are no “profits” in a not-for-profit organization, these organizations are still very concerned about the difference between inflows (from fees, grants, sales, or other sources) and costs. Often the term “surplus” will be used in place of profit and the methods of CVP analysis can be applied in the same way that it is in a for-profit firm.

©The McGraw-Hill Companies, Inc., 2017 86 Fundamentals of Cost Accounting

3-18. Most business schools have relatively high fixed costs when volume is measured by the number of students. Examples of these costs would be plant (buildings and grounds), faculty and staff, and support (for example, computer resources). Variable costs are relatively low. Therefore, most business schools would be characterized by high operating leverage.

3-19. High (or low) operating leverage is not a good (or bad) thing. It is the result of managerial decisions about the resources to be used (and the structure of the costs that result). Therefore, if it is better to use resources, which are more flexible, it might be preferable to rent (lease). As a result, the operating leverage would be lower than a similar business where a manager decided that is was better not to bear the risks of rising rents.

3-20. The “product” or “service” for an airline consists of a flight between two city-pairs (for example, Los Angeles to San Francisco). As you can imagine, the number of “products” for any airline is very large. (In fact, it is even larger, if time-of-day is considered to be another product.) Airlines often fly a mix of aircraft as well, further complicating the analysis. Therefore, when you read statements such as this, be aware that the numbers are given assuming a current mix of flights and aircraft. It does not mean that if an individual flight has 63% of seats filled, the flight will break even.

3-21. Because the price Luxe pays for the leased parking space is fixed (it does not depend on how many times it is used), the cost per use falls as the number of times it is used increases. This is the same phenomenon we saw in Chapter 2 when considering fixed manufacturing overhead and fixed administrative costs.

3-22. The per-unit lease cost is not appropriate to decide where to park the cars, because the lease costs will not be affected by that decision.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 87

Solutions to Exercises

3-23. (15 min.) Profit Equation Components.

3-24. (15 min.) Profit Equation Components. a. Total fixed costs (loss at zero volume)

b. Break-even point

c. Slope = contribution margin per unit

d. Profit line

e. Profit area

f. Net loss area

g. Zero profit line

©The McGraw-Hill Companies, Inc., 2017 88 Fundamentals of Cost Accounting

3-25. (20 min.) Basic Decision Analysis Using CVP: Anu’s Amusement Center. a. $2,400,000  75,000 tickets = $32 per ticket

b. $1,350,000  75,000 tickets = $18 per ticket

c. ($32.00 – $18.00) = $14 per ticket

d. Profit = ($32 – $18)X – $656,250

Let Profit = 0

0 = ($32.00 – $18.00)X – $656,250

X = $656,250

$14 X = 46,875 tickets

e. Let Profit = $131,250

$131,250 = ($32 – $18)X – $656,250

X = $656,250 + $131,250

$14 X = 56,250 tickets

3-26. (20 min.) Basic CVP Analysis: Dukey’s Shoe Station. a. Break-even point is sales dollars = Fixed costs ÷ Contribution margin ratio

= $450,000 ÷ 0.40 = $1,125,000

b. Break-even point is sales dollars = Fixed costs ÷ Contribution margin ratio

= $450,000 ÷ 0.25 = $1,800,000

c. Sales dollars required = (Fixed costs + Desired profit) ÷ Contribution margin ratio

= ($450,000 + $100,000) ÷ 0.40 = $1,375,000

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 89

3-27. (25 min.) CVP Analysis—Ethical Issues: Mark Ting. This problem is based on the experience of the authors at several companies.

The problem in this example, which is common, is that the guidelines the company has established (for example, a high break-even point) lead to projects that would be valuable in some way, but cannot meet the standard established by the company.

Mark believes, perhaps honestly, that the new product is valuable for the company. However, the approach he has taken to support the product is unethical.

Mark should persuade the management of the company that the break-even requirement is inappropriate.

3-28. (55 min.) Basic Decision Analysis Using CVP: Derby Phones. a.

Profit = (P – V)X – F

$0 = ($270 – $120)X – $300,000 $150X = $300,000

X = $300,000

$150 X = 2,000 units

b. Profit = (P – V)X – F

$180,000 = ($270 – $120)X – $300,000 $150X = $480,000

X = $480,000

$150 X = 3,200 units

©The McGraw-Hill Companies, Inc., 2017 90 Fundamentals of Cost Accounting

3-29. (55 min.) Basic Decision Analysis Using CVP: Derby Phones.

a. Profit = ($270 – $120)  5,000 – $300,000 = $450,000

b. 10% price decrease. Now P = $243

Profit = ($243 – $120) x 5,000 – $300,000

= $315,000 Profit decreases by $135,000

20% price increase. Now P = $324

Profit = ($324 – $120) x 5,000 – $300,000

= $720,000 Profit increases by $270,000 c. 10% variable cost decrease. Now V = $108

Profit = ($270 – $108) x 5,000 – $300,000

= $510,000 Profit increases by $60,000

20% variable cost increase. Now V = $144

Profit = ($270 – $144) x 5,000 – $300,000

= $330,000 Profit decreases by $120,000 d. Profit = ($270 – $132) x 5,000 – $240,000

= $450,000 Profit remains the same.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 91

3-30. (25 min.) Basic Decision Analysis Using CVP: Warner Clothing. a.

Profit = (P – V)X – F

$0 = ($15 – $3)X – $42,000 $12X = $42,000

X = $42,000

$12 X = 3,500 units

b. Profit = (P – V)X – F

$30,000 = ($15 – $3)X – $42,000 $12X = $72,000

X = $72,000

$12 X = 6,000 units

©The McGraw-Hill Companies, Inc., 2017 92 Fundamentals of Cost Accounting

3-31. (30 min.) Basic Decision Analysis Using CVP: Warner Clothing.

a. Profit = ($15 – $3)  5,000 – $42,000 = $18,000 b. 10% price decrease. Now P = $13.50

Profit = ($13.50 – $3.00) x 5,000 – $42,000

= $10,500 Profit decreases by $7,500

20% price increase. Now P = $18

Profit = ($18 – $3) x 5,000 – $42,000

= $33,000 Profit increases by $15,000 c. 10% variable cost decrease. Now V = $2.70

Profit = ($15.00 – $2.70) x 5,000 – $42,000

= $19,500 Profit increases by $1,500

20% variable cost increase. Now V = $3.60

Profit = ($15.00 – $3.60) x 5,000 – $42,000

= $15,000 Profit decreases by $3,000 d. Profit = ($15.00 – $3.30) x 5,000 – $37,800

= $20,700 Profit increases by $2,700

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 93

3-32. (30 min.) Basic CVP Analysis: Pacific Parts. $23 per unit. Using the profit equation: Profit = (P – V) x X – FC $1,000,000 = ($30 – V) x 270,000 – $890,000 V = $6,210,000 ÷ 270,000 V = $23 per unit. Using an income statement format (based on 270,000 units): Amount Unit

Sales ………………………………………. $8,100,000 (a) $30 Variable cost …………………………….. 6,210,000 23 (c) Contribution margin …………………… $1,890,000 (b) $7 Fixed costs ……………………………….. 890,000 Operating profit before taxes ……….. $1,000,000

(a) $30 x 270,000 units = $8,100,000 (Sales) (b) $1,000,000 + $890,000 = $1,890,000 (Contribution margin) (c) $8,100,000 – $1,890,000 = $6,210,000 / 270,000 units = $23 (Unit variable cost)

3-33. (30 min.) Analysis of Cost Structure: The Greenback Store vs. One-Mart. a. Greenback Store One-Mart Amount Percentage Amount Percentage Sales ………………………… $800,000 100% $800,000 100% Variable cost ………………. 600,000 75 200,000 25 Contribution margin …….. $200,000 25% $600,000 75% Fixed costs …………………. 40,000 5 440,000 55 Operating profit …………… $160,000 20% $160,000 20%

b. Greenback Store’s profits increase by $30,000 [= .25 x ($800,000 x .15)] and One Mart’s profits increase by $90,000 [= .75 x ($800,000 x .15)].

©The McGraw-Hill Companies, Inc., 2017 94 Fundamentals of Cost Accounting

3-34. (30 min.) Analysis of Cost Structure: Spring Company vs. Winters Company.

a. Spring Company Winters Company Amount Percentage Amount Percentage Sales …………………………. $500,000 100% $500,000 100% Variable cost ……………….. 400,000 80 150,000 30 Contribution margin …….. $100,000 20% $350,000 70% Fixed costs ………………….. 60,000 12 310,000 62 Operating profit ……………. $ 40,000 8% $40,000 8%

b. Spring Company’s profits increase by $8,000 [= .20 x ($500,000 x .08)] and Winter Company’s profits increase by $28,000 [= .70 x ($500,000 x .08)].

3-35. (15 min.) CVP and Margin of Safety: Bristol Car Service. a.

Profit = (P – V)X – F

$0 = ($50 – $12)X – $2,736 $38X = $2,736

X = $2,736

$38 X = 72 trips

b. Margin of safety = 90 – 72

= 18 trips (20%)

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 95

3-36. (15 min.) CVP and Margin of Safety: Casey’s Cases. a.

Profit = (P – V)X – F

$0 = ($30 – $26)X – $2,480 $4X = $2,480

X = $2,480

$4 X = 620 cases

b. Margin of safety = 700 – 620

= 80 cases (11.4%)

©The McGraw-Hill Companies, Inc., 2017 96 Fundamentals of Cost Accounting

3-37. (20 min.) Using Microsoft Excel to Perform CVP Analysis: Derby Phones. a. 2,000 units.

The following two screenshots show the setup and solution.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 97

3-37 (continued). b. 2,040 units.

The following two screenshots show the setup and solution.

©The McGraw-Hill Companies, Inc., 2017 98 Fundamentals of Cost Accounting

3-38. (20 min.) Using Microsoft Excel to Perform CVP Analysis: Warner Clothing. a. 3,500 units.

The following two screenshots show the setup and solution.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 99

3-38(continued). b. 4,250 units.

The following two screenshots show the setup and solution.

©The McGraw-Hill Companies, Inc., 2017 100 Fundamentals of Cost Accounting

3-39. (20 min.) CVP With Income Taxes: Hunter & Sons. a.

Profit = (P – V)X – F

$0 = ($550 – $330)X – $143,000

X = $143,000

$220 X = 650 units

b. In order to achieve a profit of $39,600 after tax, Hunter & Sons must earn:

$66,000 = [$39,600 ÷ (1.00 – 0.40)] before taxes.

The number of units to earn $66,000 in operating profits is: X = ($143,000 + $66,000) ÷ ($550 – $330) = 950 units

3-40. (20 min.) CVP With Income Taxes: Hammerhead Charters. a.

Profit = (P – V)X – F

$0 = ($50 – $20)X – $6,000

X = $6,000

$30 X = 200 trips

b. In order to achieve a profit of $9,000 after tax, Hammerhead Charters must earn:

$12,000 = [$9,000 ÷ (1.00 – 0.25)] before taxes.

The number of units to earn $75,000 in operating profits is: X = ($6,000 + $12,000) ÷ ($50 – $20) = 600 trips

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 101

3-41. (20 min.) Multiproduct CVP Analysis: Rio Coffee Shoppe.’ First, compute the weighted-average contribution margin per unit:

= $0.96 = 60% x ($1.50 – $0.70) + 40% x ($2.50 – $1.30)

The total number of cups of regular coffee and lattes (X) to break even is:

Profit = (P – V)X – F $0 = $0.96 X – $6,720 X = 7,000 cups

=

4,200 (= 60% x 7,000) cups of regular coffee and

2,800 (= 40% x 7,000) lattes

©The McGraw-Hill Companies, Inc., 2017 102 Fundamentals of Cost Accounting

3-42. (20 min.) Multiproduct CVP Analysis: Mission Foods.

a. Profit = ($3.00 – $1.50) x 200,000 + ($4.50 – $2.25) x 300,000 – $117,000

= $858,000

b. First, compute the weighted-average contribution margin per unit:

= $1.95 = 40% x ($3.00 – $1.50) + 60% x ($4.50 – $2.25)

The total number of chicken and fish tacos (X) to break even is:

Profit = (P – V)X – F $0 = $1.95 X – $117,000 X = 60,000 tacos

= 24,000 (= 40% x 60,000) chicken tacos and 36,000 (= 60% x 60,000) fish tacos

c. First, compute the weighted-average contribution margin per unit:

= $1.65 = 80% x ($3.00 – $1.50) + 20% x ($4.50 – $2.25)

The total number of chicken and fish tacos (X) to break even is:

Profit = (P – V)X – F $0 = $1.65 X – $117,000 X = 70,910 tacos (rounding up)

= 56,728 (= 80% x 70,910) chicken tacos and 14,182 (= 20% x 70,910) fish tacos

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 103

Solutions to Problems

3-43. (35 min.) CVP Analysis and Price Changes: Argentina Partners. a. Current profit = 60,000 units x ($30 – $15) – $700,000 = $200,000

Variable costs. New variable cost per unit: Labor + Materials + Overhead

115%  50%  $15 + 110%  25%  $15 + 120%  25%  $15 = $17.25

Price: New price = 110%  $30 = $33.00 Fixed costs: New fixed costs = 105%  $700,000 = $735,000 Sales: Profit target = $200,000 Profit = (P – V)X – F $200,000 = ($33.00 – $17.25)X – $735,000 X = $935,000 ÷ ($33.00 – $17.25) = 59,365 units (rounded)

or sales of 59,365  $33 = $1,959,045

b. Profit target = $200,000  106% = $212,000  Profit = (P – V)X – F $212,000 = ($33.00 – $17.25)X – $735,000 X = $947,000 ÷ ($33.00 – $17.25) = 60,127 units (rounded) or sales of 60,127  $33.00 = $1,984,191

c. Profit = PX – VX – F $212,000 = P(60,000) – ($17.25  60,000) – $735,000 P = $1,982,000 ÷ 60,000

P = $33.03 (rounded) or a 10.1% increase

©The McGraw-Hill Companies, Inc., 2017 104 Fundamentals of Cost Accounting

3-44. (35 min.) CVP Analysis and Price Changes: Scholes Systems. a. Current profit = 80,000 units x ($60 – $30) – $1,400,000 = $1,000,000

Variable costs. New variable cost per unit: Labor + Materials + Overhead

115%  50%  $30 + 110%  25%  $30 + 120%  25%  $30 = $34.50

Price: New price = 110%  $60 = $66.00 Fixed costs: New fixed costs = 105%  $1,400,000 = $1,470,000 Sales: Profit target = $1,000,000 Profit = (P – V)X – F $1,000,000 = ($66.00 – $34.50)X – $1,470,000 X = $2,470,000 ÷ ($66.00 – $34.50) = 78,413 units (rounded)

or sales of 78,413  $66 = $5,175,258

b. Profit target = $1,000,000  106% = $1,060,000  Profit = (P – V)X – F $1,060,000 = ($66.00 – $34.50)X – $1,470,000 X = $2,530,000 ÷ ($66.00 – $34.50) = 80,318 units (rounded up) or sales of 80,318  $66.00 = $5,300,988

c. Profit = PX – VX – F $1,060,000 = P(80,000) – ($34.50  80,000) – $1,470,000 Rearranging,

$1,060,000 + ($34.50  80,000) + $1,470,000 = P(80,000)

P = $5,290,000 ÷ 80,000 P = $66.13 (rounded) or a 10.2% increase

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 105

3-45. (20 min.) CVP Analysis―Missing Data: Breed Products. a. $8.20

Because the volume is given, it is not necessary to know the fixed and variable costs separately.

Profit = Revenues – Costs Profit = 150,000 x Price – Costs

$600,000 = 150,000 P – $630,000 $1,230,000 = 150,000 P

P = $8.20

b. $1,125,000

Profit = Revenues – Costs

0.20 Revenues = (P – V)X – F 0.20 Revenues = Revenues – 0.6 Revenues – $225,000 0.20 Revenues = $225,000

Revenues = $1,125,000

c. 125,000 units (= $1,125,000 ÷ $9)

©The McGraw-Hill Companies, Inc., 2017 106 Fundamentals of Cost Accounting

3-46. (20 min.) CVP Analysis―Missing Data: Remington Inc. P = $20

There are several ways to approach this problem. Note that although we do not know the fixed costs, they are irrelevant to the solution as we will see.

(1) Set this up as two equations with two unknowns (Price and the breakeven point). Let P = Current price, BE the breakeven point at the current price, and FC fixed cost. Then

BE = FC ÷ (P – $5) at the current price.

If the price is cut by 50 percent, we know that the breakeven point is tripled, so

(3 x BE) = FC ÷ [(0.5 x P) – $5].

Substituting the first equation in the second, we have:

[(3 x FC)/(P – $5)] = FC ÷ [(0.5 x P) – $5].

Solving for P yields P = $20.

(2) For the same fixed cost, if the new breakeven point is three times the old breakeven point, the contribution margin at the current price must be three times the contribution margin at 50 percent of the current price:

(P – $5) = 3 x [(0.5 x P) – $5]

Solving for P yields P = $20.

3-47. (20 min.) CVP Analysis With Subsidies: Suburban Bus Lines. a.

Surplus = (P – V)X – F + Subsidy

$0 = ($1.00 – $1.50)X – $200,000 + $250,000 $0.50X = $50,000

X = $50,000

$0.50 X = 100,000 riders

b. With 75,000 riders, Suburban will operate at a surplus because the subsidy more than offsets the negative contribution margin plus fixed costs. It is “below” break-even, but because Suburban loses money on each rider ($1.00 revenue less the $1.50 variable costs), it operates with a surplus below break-even and at a deficit above break-even.

©The McGraw-Hill Companies, Inc., 2017 Solutions Manual, Chapter 3 107

3-48. (35 min.) CVP Analysis―Sensitivity Analysis: Alameda Tile.

a. Profit = (P – V) X – F

Profit = ($800 – $480) X – $160,000 0 = ($800 – $480) X – $160,000 X = $160,000 ÷ $320 = 500 students b. Profit = ($800 – $480) X – $160,000 $80,000 = ($800 – $480) X – $160,000 X = $240,000 ÷ $320 = 750 students c. (1) Profit = ($800 – $480) x 800 students – $160,000

= $96,000

c. (2) 10% price decrease. Now P = $720

Profit = ($720 – $480) x 800 students – $160,000

= $32,000 Profit decreases by $64,000

20% price increase. Now P = $960

Profit = ($960 – $480) x 800 students – $160,000

= $224,000 Profit increases by $128,000

c. (3) 10% variable cost decrease. Now V = $432

Profit = ($800 – $432) x 800 students – $160,000

= $134,400 Profit increases by $38,400

20% variable cost increase. Now V = $576

Profit = ($800 – $576) x 800 students – $160,000

= $19,200 Profit decreases by $76,800

©The McGraw-Hill Companies, Inc., 2017 108 Fundamentals of Cost Accounting

3-48 (continued).

c. (4) 10% fixed cost decrease, 10% variable cost increase.

Now F = $144,000 and V = $528

Profit = ($800 – $528) x 800 students – $144,000

= $73,600 Profit decreases by $22,400

3-49. (35 min.) Extensions of the CVP Model―Semifixed (Step) Costs: Sam’s Sushi.

a. There are three possible break-even points (one with each additional lane):

1 lane: X = $33,000 ÷ ($10 – $4) = 5,500 meals 2 lanes: X = $39,000 ÷ ($10 – $4) = 6,500 meals 3 lanes: X = $52,500 ÷ ($10 – $4) = 8,750 meals

The break-even point with one lane is not feasible because it exceeds the maximum number of meals for one lane.

Therefore, there are two break-even points: 6,500 meals and 8,750 meals.

b. To answer this question, we just need to check at the three maximum levels for each lane alternative:

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phosphoric acid is a triprotic acid with the following pka values

Phosphoric acid is a triprotic acid with the following pKa values:

pka1: 2.148 pka2: 7.198 pka3: 12.375

You wish to prepare 1.000 L of a 0.0100 M phosphate buffer at pH 7.45. To do this, you choose to use mix the two salt forms involved in the second ionization, NaH2PO4 and Na2HPO4, in a 1.000 L volumetric flask and add water to the mark. What mass of each salt will you add to the mixture?

?? grams NaH2PO4
?? grams Na2HPO4

Hint: Use the Henderson-Hasselbalch equation to get the molar ratio of Na2HPO4 to NaH2PO4 required, then the fraction of each form from the ratio. The total moles needed will be 1.000 L × 0.0100 M = 0.0100 moles. Use the formula mass to calculate the mass needed. (FM NaH2PO4 = 119.98; FM Na2HPO4 = 141.96).

I am completely lost on how to solve this problem.

0 0 413
asked by Sam
Feb 22, 2013
pH=pka+log({A-]/[HA])

pH=7.45
pka=12.375

Solve for ratio:

10^(7.45-12.375)={A-]/[HA]=1.19×10^-5

Since you have a total of 0.01 moles,

1.19×10^-5*(0.01moles)= moles of Na2HPO4

0.01 moles-moles of Na2HPO4= moles of NaH2PO4

Use the formula weights to solve for the number for each that Dr. Bob222 gave you.

**** Not sure about that pKa value that I chose.

0 0
posted by Devron
Feb 22, 2013
The correct pKa value to choose is pK2.

Use the HH equation to solve for the ratio base/acid.
One equation you need is base/acid.
The other equation you need is
base + acid = 0.01
That two equations in two unknowns; solve for acid concn and base concn and convert to grams. Post your work if you gets stuck.

0 0
posted by DrBob222
Feb 22, 2013
Setup is correct, but substitute 7.198. That should change 1.19×10^-5 to 1.78 and do what Dr.Bob222 told you to do.

0 0
posted by Devron
Feb 22, 2013
if you use the pk2 wouldnt you get a negative value for nah2po4?

0 0
posted by scott
Oct 27, 2014

After you get the ratio. From the
0.01 moles-moles of Na2HPO4= moles of NaH2PO4
=> (0.01 – Na2HPO4)/(Na2HPO4) = (ratio of pka2 from hasselbalch)
unit will be mol, convert to g

0 0
posted by Shiro
Oct 26, 2016

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rank the crystal lattice structures in order of decreasing efficiency of space in the structure.

Rank the crystal lattice structures in order of decreasing efficiency of space in the structure?

Face centered cubic, body centered cubic, simple cubic, hexagonal close packing.

0 0 236
asked by gnozahs
May 14, 2009
I think you can find the answers here.
http://departments.kings.edu/chemlab/vrml/packgeo.html

0 0
posted by DrBob222
May 14, 2009

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agno3 + nacl

AgNO3 + NaCl → AgCl + NaNO3 .
How many grams of NaCl would be required
to react with 446 mL of 0.211 M AgNO3
solution?
Answer in units of grams

0 0 228
asked by Zoey
Feb 21, 2014
2.5 mol Zn and 8.75 mol HCl react according
to the equation
Zn + 2 HCl −→ ZnCl2 + H2 .
Calculate the amount in moles of ZnCl2
formed.
Answer in units of mol

0 0
posted by Zoey
Feb 21, 2014
mols AgNO3 = M x L = ?
Using the coefficients in the balanced equation, convert mols AgNO3 to mols NaCl.
Now convert mols NaCl to grams. g = mols x molar mass.

0 0
posted by DrBob222
Feb 21, 2014
Your second problem is a limiting reagent (LR) problem. You know it is a LR problem because amounts are given for BOTH reactants. You do these just like simple stoichhiometry problem BUT do it for EACH reagent then take the smaller amount formed as the product formed.
Convert mols Zn to mols ZnCl2.
2.5 mol Zn will give you 2.5 mol ZnCl2 (1:1 ratio in the equation) if you had HCl in excess.
Do the same for HCl. 8.75 mols HCl will form 1/2(8.75) = 4.375 mols ZnCl2 if you had Zn in excess.
The smaller number is 2.5; therefore, 2.5 mols Zn will be formed, Zn is the limiting reagent, and HCl will be in excess which means some of it will react and there will be some left over.
Then convert 2.5 mol Zn to grams. g = mols x molar mass.

0 0
posted by DrBob222
Feb 21, 2014

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how long will it take for 30% of the c-14 atoms in a sample of c-14 to decay?

How long will it take for 25% of the C-14 atoms in a sample of C-14 to decay? The half-life for the radioactive decay of C-14 is 5730 years.

If a sample of C-14 initially contains 1.1 mmol of C-14 , how many millimoles will be left after 2275 years?

0 0 351
asked by Anonymous
Feb 28, 2010
Both problems are similar. Use this first equation to evaluate k.
k = 0.693/t1/2
Then substitute k into this equation.
ln(No/N) = kt
To make thing easy I would assume we start with 100 atoms so No = 100. If 25% of the atoms decay, that will leave 75 atoms remaining; therefore, N = 75. You know k from the first equation, you can solve for time.
Second problem is done the same way but you solve for N.

0 0
posted by DrBob222
Feb 28, 2010
2000 Years

0 1
posted by Anonymous
Jun 11, 2014

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nickel metal is added to a solution of copper(ii) nitrate.

Using the activity series (Table 4.5), write balanced chemical equations for the following reactions. If no reaction occurs, simply write NR. (a) Nickel metal is added to a solution of copper (II) nitrate; (b) a solution of zinc nitrate is added to a solution of magnesium sulfate; (c) hydrochloric acid is added to gold metal; (d) chromium metal is immersed in an aqueous solution of cobalt (II) chloride; (e) hydrogen gas is bubbled through a solution of silver nitrate.

0 0 780
asked by rob
Oct 9, 2011
All of these follow the same rule.
A metal will displace the ion of any other metal BELOW it in the activity series.
For example:
Ni + Cu(NO3)2 ==> Cu + Ni(NO3)2
Au + HCl ==> NR (because Au is not below H).
The second one (Zn(NO3)2 + MgSO4) doesn’t belong in this question since it isn’t a single replacement. As it stands; however, there is no reaction.

0 0
posted by DrBob222
Oct 9, 2011

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option is to choice as deference is to

  1. A major difference between today’s Hispanic and past European immigrants is that— (1 point)
    for Hispanics, the old country is only two hours away.
    European immigrants were all light-skinned.
    Hispanics are willing to take jobs Americans don’t want.
    European immigrants did not come in such large numbers.

Choose the word or phrase that best completes the analogy.

  1. Option is to choice as deference is to— (1 point)
    rudeness.
    respect.
    difference.
    alternative.
    Choose the progressive or emphatic verb tense that is used in the sentence below.
  2. The Cougars had been winning until the third quarter of the game. (1 point)
    present perfect progressive
    past perfect progressive
    past progressive
  3. Which of the following informational texts would be the most helpful if you wanted to gain perspective into how an historical event affected a particular type of person? (1 point)
    a journal written by a person who experienced the event
    an essay by an expert on that event
    a newspaper article about the event
    a speech given by a leader at the time of the event

My answers:
1.b
2.d
3.a
4.b

0 0 376
asked by Angela
May 13, 2012
Congratulations! All of your answers are WRONG!

0 1
👩‍🏫
Ms. Sue
May 13, 2012
A
B
B
A

0 0
posted by Lacey
May 13, 2012
caaba

0 0
posted by WriteTeacher
Mar 20, 2013
Lacey was right!(:

0 0
posted by Helper
May 11, 2013

Ms. Sue, that was RUDE!

1 0
posted by Stacey
May 28, 2013
Wow… Ms. Sue, you have the attitude of my old French teacher; in which she got fired and her teaching license removed :)…

1 0
posted by Patricia
May 29, 2013
Lacey is right!!

0 0
posted by Scarlett
Jul 27, 2013
She TRIED and she was looking to see if her answers were correct, which they were not so someone gave her the right answers, she learned from this. Your ignorance was not needed nor is it wanted. Btw getting an education is succeeding and learning, which is what this was! Seems like you’re the one that needs to get their education.

0 0
posted by Emily
May 20, 2015
bob you’re

0 0
posted by john
Jun 17, 2015

Damn Ms. Sue got a stick up her !@#$%^& Go see a doctor and get that surgically removed

1 0
posted by Damnu
May 3, 2016
I once again find another example of How patheticly useless Ms.Sue can be

1 0
posted by Wut
May 5, 2016
Oh my… so rude!
If you have the updated version on the story “Familiar Strangers” the Answers are still A, B, B, A!

0 0
posted by Rach
May 18, 2016
You have to disrespect kids to feel good about yourself. What does that say about you ms.sue

1 0
posted by Smd
Jun 2, 2016
no wonder why you arnt married

1 0
posted by Smd
Jun 2, 2016

First all of you who are talking bad about Ms. Sue look just as bad as her. Yeah she is rude but you don’t have to make yourselves look bad too.
Also I just took this and got 100% the answers are:

  1. The act of new immigrants moving to America from closer countries….
  2. Respect

3.Past Perfect Progressive

  1. A journal written by a person…

Also if you are in honors there was a 5th question:
“True or false:
Apropos means suitable”
The answer is true.
Hope that helps 😀
~SilentRebel :3

0 1
posted by SilentRebel
Jun 5, 2016
SilentRebel is correct,

I just took the Quick Check, the answers are in fact:

  1. The act of new immigrants moving to America from closer countries….
  2. Respect

3.Past Perfect Progressive

  1. A journal written by a person…

Thanks SilentRebel!!!
P.S. Listen to SilentRebel, she has a very great point, although what was said was rude, let it go, and learn from your mistakes!!!

~The Helpful Tutor
“I Help Everyone No matter how tough it may be…”

0 0
posted by The Helpful Tutor
Mar 7, 2017
New update with a fifth question:

  1. Apropos means suitable. (1 point)
    True
    1/1 point 0 0
    posted by hlsml
    Mar 13, 2017
    SilentRebel is correct 🙂 0 0
    posted by anon
    May 25, 2017
    go to ms sues most recent ansers you will be suprised 1 0
    posted by if any of you think thats the rudest ms sue is llok at this
    Dec 19, 2017

he was just trying to figure out the questions ms. sue

2 0
posted by stud

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the density of solid cr is 7.15 g/cm3. how many atoms are present per cubic centimeter of cr?

The density of solid Cr is 7.15 g/cm3. How many atoms are present per cubic centimeter of Cr?
As a solid, Cr adopts a body-centered cubic unit cell. How many unit cells are present per cubic centimeter of Cr?

0 0 322
asked by Stephanie
Feb 19, 2013
dumb

0 1
posted by hhgyf
Nov 4, 2015
The density is 8.28e22

0 0
posted by Randi
Feb 2, 2016

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what is a metaphor math worksheet

math riddle algebra pizzaz what is a metaphor
6,588 results
Math-Algebra 1
I need help with a pizzaz work sheet ASAP if i don’t get this done i am on the verge of failing math and repeating 9th grade. its Pizzaz 11.10 thanks

asked by Brandon S. on June 12, 2011
Math
I need help with the riddle in pizzaz, “what should you say when you meet an angel?” Anyone know?

asked by lilly on February 2, 2012
math
whats the answer to pizzaz workseet 54, Did you hear about riddle?

asked by misty on November 11, 2008
alegebra
im in 7 th grade but doing alegebra pizzaz riddle why do girls like guys who ear shirts with eight buttons

asked by john on September 14, 2010
Algebra I
What is the answer to Algebra with pizzaz p.93 How Can Fisherman Save Gas?

asked by Chris on March 2, 2009

math
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asked by Mia on December 2, 2014
Math/Algebra
I need help on a Middle School Math With Pizzaz worksheet. It is titled, Vive la France!

asked by Mateus on May 4, 2017
math
yeah :/ anyone know algebra with “pizzaz” (yeah right,) pg 6? i know its “the ninja torttles chi squre test” ……idk but why? it wants us to show our work.

asked by nessie on September 29, 2010
Algebra
I am getting ready to start an Algebra class for the first time and I was wondering what challenges people have with learning and using algebra concepts. Also what are the best ways to over come math anxiety? The best way? Learn the language of algebra.

asked by jeff on March 20, 2007
Algebra
“What might you have if you don’t feel well?” That’s a math riddle actually… The letters are E,G,O,S,O,N,V,L. It has A LOT to do with math actually!

asked by Chantrice on November 2, 2009
Math
Algebra Riddle with PIZZAZZ “Did you hear about…”

asked by JC on October 26, 2008
ALGEBRA 2
WHAT IS THE RIDDLE TO ALGEBRA WITH PIZZAZZ WORK SHEET 56??

asked by ANGELO on October 13, 2011
Algebra
What is the riddle to Algebra with Pizzazz worksheet number7?

asked by Anonymous on November 17, 2013
Math repost for jalyiah
Posted by jalyiah on Sunday, September 16, 2007 at 6:55pm in response to math. math riddle someone anser.i have four sides .all oppisite sider are parallel .i have no right angels

asked by Ms. Sue on September 16, 2007
Algebra
Algebra with Pizzazz need help with the riddle When Do Sky Drivers Use Decimals I have in a tent is satuasion?????

asked by Rayne on August 22, 2010

Health
When people make Grilled Chicken do they take the skin out from the chicken? Comments: Please solve my riddle. Look where it says: Name:Sanjana Subject:RIDDLE There you will find my riddle! Some do. Some don’t. I do.

asked by Sanjana on December 24, 2006
math
Can someone correct this for me please or help me out…. Why are variables useful in algebra? My answer: Variables are useful in algebra because they detemine an answer that anyone is trying to get to. Variables can represent a single number or a whole

asked by jasmine20 on January 1, 2007
TO TEACHERS AND WRITEACHER
TO TEACHERS AND WRITEACHER HELLO, I AM NEW TO THIS WEBSITE. THIS IS MY SECOND DAY IN THIS WEBSITE. THERE IS A RIDDLE FORUM ON THIS WEBSITE. I POSTED A RIDDLE ON THE RIDDLE FORUM.BUT LATER WHEN I WENT TO CHECK IF SOMEONE ANSWERED MY RIDDLE IN THE RIDDLE

asked by Chandni on December 26, 2006
Algebra
I need the answers to pre algebra pizzazz pg 50 How did the angel lose his job I have the riddle I need the work!! Plz help me!!

asked by Chloe on March 16, 2017
8th grade
its in Algebra 1 ! the riddle is whom should you see at the bank if you need to borrow money. its 15 letters. a teller doesnt fit. i don’t know ! i need help ! PLEASE

asked by beba melendez on November 11, 2009
math 098
I made 3 f’s on my tests in math 098, do you think i need to withdraw and take math 090 instead. this is my first semester and i really want to do my best please help. math 098 is algebra math 090 is basic for college. the score were equations–52,distance

asked by %%%Rena%%% on July 6, 2012
reading
is the word penguin a metaphor?? please answer bye. It could be, depending on how it is used. Metaphors are totally dependent on usage and how they are compared. The men were penguins for the dinner, waddling to and fro. ya but could i use it as a metaphor

asked by brittany on January 4, 2007
7th grade
can you just give me a math riddle that’s understandable to 7 th grade

asked by whatever on October 27, 2008
Math
I lost my paper for the Math Riddle Pizazz page 167 about solving systems of equations and I no longer have the problems. (It is the “did you hear about the farmer who gave birdseed to his cows…” page) What are the math problems for it?

asked by Caroline on February 28, 2011
math, Please Helppp!!!!!!!! Lost paper!
I lost my paper for the Math Riddle Pizazz page 167 about solving systems of equations and I no longer have the problems. (It is the “did you hear about the farmer who fed his cows birdseed..” page) What are the math problems for it?!?

asked by Caroline on March 1, 2011

7th grade
what makes a piano laugh? itsa math riddle

asked by Anonymous on December 3, 2010
Math
Whats a consisnent. like suppose 2,3,6,9,8 Can someone help please? Can someone help please: What are conssitent numbers in math? i need help on my math its algebra

asked by Paris on December 5, 2006
Math
Math riddle worksheet “did you hear about” 20 boxes Answer ASAP

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Walquist
Geometry question. a Math riddle. What does a cat need to play baseball?

asked by Jim on December 8, 2008
How to get quick responses to your math questions
Math is a wide subject, ranging from K to 11, college and university. Then there is algebra, trigonometry, geometry, arithmetic, calculus, number theory, … etc. Not all teachers answer all math questions (many do). If you would give a little more detail

asked by MathMate on May 25, 2013
senior courses
So far in high school i have taken geometry, algebra 2, and trigonometry. one of my friends is taking calculus and she says its way too difficult. and since i have alot of trouble in algebra and trig myself i don’t think calculus would be the right choice

asked by y912f on April 28, 2009
band
please help me solve this riddle. “you’ve heard me before, yet you hear me again. Then I die, Til’ you call me again.” Who wrote this riddle?

asked by kali on November 5, 2007
SS
A_ +_ +LE E + = O__ put this riddle on the Riddle section. http://www.jiskha.com/net_riddle/

asked by Steve on June 7, 2007
English
It is a riddle: We see it every morning, it has very many colours. At one point we all have in our lives Please help me solve this riddle and an explanation of it.

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riddles
what do you call the golden gate bridge at 5.pm put this riddle on the Riddle section. http://www.jiskha.com/net_riddle/

asked by me on June 7, 2007

Riddles
I would just like to know that say I need help on a riddle urgently, would i post it on Net Riddle to receive help?

asked by Alice on October 17, 2009
8th grade
i have to write a riddle about variables how am i supposed to do that with out ever writing a riddle before?

asked by caleb on September 17, 2008
algebra honors
I was placed into algebra honors instead of advanced math.. I am in 7th grade.. I have to maintain an 80% for the entire year or go to virtual school all summer.. My question is: Is there a special technique, formula, or very useful site that might help me

asked by Jarrad on October 5, 2010
Math
Winnie write the following riddle.I am a number between 60 and 100.My ones digit is two less than my tens digit.I am a prime number.Winnie’s friend Marci guessed that her riddle was about the number 79.Why can’t 79 be the answer to Winnie’s riddle?

asked by Anonymous on February 16, 2016
math
the sum of a number and 3 times that number is 76. what is that number? PLEASE HELP ME I DON’T GET IT!!!!!!!! Mathematics is a language, so translate the English into “math” let the number be x “the sum of a number and 3 times that number is 76”, …. what

asked by Rebekka on April 18, 2007
Algebra
In an interview of 50 math majors, 12 liked calculus and geometry 18 liked calculus but not algebra 4 liked calculus, algebra and geometry 25 liked calculus 15 liked geometry 10 liked algebra but neither calculus nor geometry 2 liked geometry and algebra

asked by Anita on January 11, 2010
math

  1. In an interview of 50 math majors, 12 liked calculus and geometry 18 liked calculus but not algebra 4 liked calculus, algebra, and geometry 25 liked calculus 15 liked geometry 10 liked algebra but neither calculus nor geometry 2 liked geometry and

asked by poo on November 30, 2009
algebra 1 help
fin the complement and the supplemnt of the angel measure 1) 130 complement-40 suplement-50 or vice versa if anyone can help me with some algebra work it would be greatly appreciated i am im algebra 1 and still on the second quarter and have until november

asked by cristina on August 20, 2005
English
Metaphor for confusion The math problem was a maze at trying to solve.

asked by Anonymous on April 1, 2014
math, algebra
what are some challenges about working with rational expressions? Math is a language. Getting it precisely right is a lot easier than describing it in a vague statement in English such as you ask. Is there a chance you can change teachers? If so, I

asked by jas20 on March 6, 2007

Math
Math Riddle: Move only one number so 102=100. You may not eliminate or add a number.

asked by Kacy on November 19, 2007
English
“.. so this bell calls all; but how much more me, who am brought so near the door by this sickness.” Which of these is the best interpretation of this phrase from John Donne’s Meditation 17? A. The tolling bell is a metaphor for Heaven. B. The tolling bell

asked by Steve on October 28, 2017
math
this is a math riddle that i can’t do so please help i am a fraction eguivalent to 2/4 the sum of my numerator and my denominator is 21 what fraction am i here it is help me please’s

asked by 5 grade on November 29, 2011
Algebra
I need help with a riddle my Algebra teacher gave us? Why did the square root of 9 refuse to discuss anything with his brothers cubed root of 9, 1 ninth and the square root of negative 9?

asked by Mary on February 5, 2012
Math
Does anyone know the answer to the math riddle “Did you hear about…” the answer is 12 words and it’s pg 167.

asked by Maddie on December 6, 2011
check my answers? language arts

  1. The fire’s angder could no be contained. A). personification *** B.) simile C.) metaphor 2. The flames ran along the deliberate rows of vines, like long curved fingers reaching for the horizon, lighting the night sky. A). personification B). simile C).

asked by Sofet on April 23, 2017
To Ms.Sue And All Teachers
I am new in this website. Please help me with my math homework. How do you subtract fractions? How do you subtract 7 and 2/5 AND 4 and 5/10? (7 and 2/5 – 4 and 5/10) How do you subtract 6/10 and 6/20? Thank you! Please visit the following site for a super

asked by Kaveri on December 30, 2006
Math
Winnies friend marco guessed that her riddle was about the number 79 Why can’t 79 be the answer to Winnies riddle

asked by Jamaya on March 12, 2017
TO Helper
Helper could you please look through my other Algebra Math posts, I really need help, please and thank you.

asked by Anonymous on January 19, 2011
MATH
MAKE R the subject of the formulaq…….. I =(mne) devide by (mR+nr)………..Its N2 math can u help? It’s not at all clear to me what your question is, what does this mean? “MAKE R the subject of the formulaq……..” In this part, are we to take

asked by MICHELLE on September 26, 2006

Algebra
I am going to take an Accuplacer math placement test later this week. It is to determine what math course I need to take in college. The school would like me to place in statistics.This will be my second time taking the test. The first time I placed in

asked by Christian on April 1, 2008
essay
During my four years in high school, I have taken a lots of classes to prepare for college. As I took ELD classes ( English Language Development ) during my freshman and sophomore year, I realized that I could not meet the college’s requirement. So in my

asked by JJ on November 30, 2006
math
Pizzaz pg.103 Did you hear about…

asked by John on January 8, 2012
8th grade
Math Algebra With Pizzazz (in music, What Does “Allegro” Mean?

asked by riley159 on February 1, 2010
Math
Has anyone taken the leap practice math pre-algebra (8/6/GT)??

asked by Reeses on May 25, 2017
Math
Can somebody help me out here. I want to know why I am good with math problems but I don’t get word problems until it is made out of a equation. The reason is that you have learned math as procedures and facts…math as a form of thinking, or analysis,

asked by Miss Strawberry on August 29, 2005
ELA
Correct these sentences. 1. my littl brothers bestest riddle is what kind of house ways the least Is this how you would fix it?: My little brothers best riddle is; “What kind of house weighs the least?” Or would you do: My little brothers best riddle is

asked by Lily on May 23, 2016
math
What kind of math classes must you take to become a Biologist? What kind of math classes must you take to become a Geneticist? I’m not a biologist, but I do know a little about math. I know there’s a specialty in math called bio-stastics. I think that

asked by Ande on September 10, 2006
Math
You are a letter and now your in a math problem explain to the numbers what your purpose is, how you are a friend, and how you solve algebra problems. Create a math problem and solve it. Use the letter and the number as the characters. Please tell me that

asked by Jordan on May 2, 2007
Math
WHAT 3,000 MULTIPLY BY 583? PLEASE SOLVE MY RIDDLE! IT IS MIDDLE OF THE HOMEWORK HELP PAGE! NAME:SANJANA SUBJECT:RIDDLE 3000 multiplied by 583 is 1,749,000.

asked by Sanjana on December 24, 2006

Conflict Management Communications
Think of a recent conflict, and now create a metaphor or figure of speech (simile) that summarizes the experience of it. What aspects of the experience does the metaphor emphasize? Does it focus on constructive or destructive aspects of the event or

asked by Crystal on January 24, 2010
Social Studies
how do you make a riddle? Thank you for using the Jiskha Homework Help Forum. There actually is a Website for how to make a riddle: 1. http://www.catb.org/~esr/riddle-poems.html This is an answer from Jiskha earlier: 2.

asked by Anonymous on March 21, 2007
james madison high school algebra
Can anyone help me with Ashworth high algebra 1 part 2 I really need some help I’m not good with math

asked by val on May 23, 2014
senior year
does anyone know what consumer math is? i’m trying to take it for my senior year, but i’m not sure what it’s about. or if i can take it after trig and algebra.

asked by y912f on May 17, 2009
English
I need help trying to construct an Extended metaphor. The topic being People who use cell phones while a movie is going on. Please help thanks . Thank you for using the Jiskha Homework Help Forum. The first thing to understand is the definition of an

asked by chris on August 23, 2006
math To MS.SUE
Ms sue i really want a hundred percent on one algebra test im in algebra and im so smart and good at math but the thing is in my class we tooken 4 tests and on all of then i only got one wrong whit the most minor common mistake i don’t understand just one

asked by jj on December 16, 2012
Math
I am doing a worksheet that says to solve all problems to get the answer to “which Arctic animals love math?” I did not get the riddle. Does anyone know the answer? I would love if someone got back to me on this one. Thanks, Ishaan.

asked by IshaaN on November 16, 2016
Math
Does anyone know the answer to THIS PIZZAZ WORKSHEET? What happens when joggers get mad?

asked by misty on November 13, 2008
math
hi. im doing a PIZZAZ! sheet if your familar with it? anyway one of the questions reads,what is 7/12 – 1/3=? please HELP

asked by ??? on April 7, 2010
language arts
a metaphor for macaroni salad http://www.tnellen.com/cybereng/lit_terms/terms/2terms.html#Metaphor http://www.tnellen.com/cybereng/lit_terms/metaphor.html http://web.cn.edu/kwheeler/lit_terms_M.html (Scroll down.) Read the definitions and examples. Then

asked by ali on October 11, 2006

math
Can somebody PLEASE help me understand how to find the domain of a function. I have an F in algebra 3 and just got a 50% on my math quiz. I’m desperate!

asked by Jennifer on March 9, 2010
English
Read the following passage by Picoult and identify the metaphor. Quote the metaphor in your response and explain what makes it fit the definition of metaphor. “My mother moves so fast I do not even see it coming. But she slaps my face hard enough to make

asked by Riley on February 25, 2012
riddles
what’s the answer to this riddle. “There are 3 words in the English language that end in -gry.ONE is angry and the other is hungry. EVeryONE knows what the third ONE is means and what it stands for. EveryONE uses them everyday, and if you listened very

asked by Jasmin on June 20, 2007
Algebra 1A
describe what the graph of interval -4, 10 looks like? This is for math 166 algebra 1A I don’t understand how to answer this question, please help me!

asked by Julissa on November 29, 2008
Algebra
What are intersections and unions (in algebra). Also, what are complements? And what does MATH stand for in terms of sets? Please answer quickly. Thanks!

asked by Jena on September 21, 2011
english
a metaphor that continues over several lines or throughout an entire poem is called extended metaphor is this correct?

asked by y912f on May 27, 2009
Figurative Language
Question : Music is the salve that soothes us – Answer: Metaphor? – Clues: Metaphor, Simile or Personification?

asked by Cameron on November 17, 2015
english
This is an example of a metaphor. Once more in her bed beside the warm cocoon of her sister. What kind of reaction or feeling does this give when you first read it and what is this metaphor saying. Thank you

asked by heather on October 17, 2010
4th grade Language Arts
I need to know an example of a metaphor. We need to make a metaphor out of this sentence “Pablo sniffed the air.”

asked by Megan on October 14, 2008
math
i have a math competition next saturday can some please give me advice on how to study. some sites snd stuff i really need help for algebra thank you in advance

asked by lily on January 5, 2011

math
i have a math competition next saturday can some please give me advice on how to study. some sites snd stuff i really need help for algebra thank you in advance

asked by lily on January 5, 2011
english
can you please give me a metaphor for largeness. for smallness the metaphor i have is She was a spider, unnoticed by all, spinning her web among the endless, towering redwoods.

asked by elina on June 7, 2009
Literature

  1. The form of figurative language that uses LIKE, AS, THAN, or RESEMBLES to compare two dissimilar thing is a. a simile b. a direct metaphor c. an implied metaphor d. personification A Thanks -MC

asked by mysterychicken on November 18, 2009
one quick question? ~metaphors & similes~
is the phrase, “sway like a boat” a metaphor or a simile? i think its a metaphor

asked by zumai on June 2, 2014
Algebra
I need help on doing a math problem for my algebra class so if u could help i would be really grateful any way please explain. : Find two consecutive negative integers with the product of 110

asked by Please help on March 24, 2010
Academic 4-year plan: Zoology
I want to work in the field of zoology when I get older, and I’m filling out an “academic 4-year plan” our counselors gave to my class to complete and turn in on Monday. The science and math I’m taking this year are physics and geometry. Can you take

asked by Emily on December 1, 2007
Language Arts
I have to find a metaphor in the book- A Christmas Carol by Charles Dickens. The only metaphors I have found are ‘darkness is cheap’ and ‘woe is me.’ Which one makes the most sense (to be a metaphor)?

asked by Anonymous on January 23, 2011
math
for math homework it is algebra and we have to use a ti-83 plus calculator to convert things, that’s the one our teacher told us. but i do not have one. so i was wondering if anybody knew of a website that i could use a free calcutar online?

asked by Natalie on June 1, 2011
algebra
the population P(t) of a new residential development t years after 2010 is P(t)=8000(1-e^-0.3t). What is the population for 2015? * algebra – Reiny, Sunday, December 5, 2010 at 6:19pm replace t with 5 and evaluate using your calculator (I got 6215) I was

asked by math help on December 5, 2010
Math
Could someone simplify this? (3a)(3a)^3 The “^” is an exponent, so it means “cubed” or “to the third power” in this case. its means to the third power I know that. -_- I need to simplify that monomial. (3a)(3a)^3 (3a)(3a)^3 = (3a)^4 = (3^4)*(a)^4 = 81a^4

asked by Elton on November 15, 2006

english
That, like dumb mouths, do ope their ruby lips To beg the voice and utterance of my tongue is this a simile? how? Yes. It’s a simile. It compares whatever “That” refers to to mouths. It also uses the word “like,” making it a simile, not a metaphor. An easy

asked by irv on May 15, 2007
Math
Whole Number Math Riddle Clue 1: Double my tens digit and get my ones digit. Clue 2: Double me and I am less than 50

asked by Savannah on April 4, 2011
computer keyboard
What does this ^ symbol mean in algebra or basic math. It means an exponent follows: 2^3 means two cubed, or 222 or 8. Thankyou Bobpursley

asked by Tammy Evert on July 26, 2006
Self-Taught Mathematicians
Those of us who love math certainly know two basic facts about Mr. Gottfried Wilhelm Leibniz: (1) He and Newton (our calculus guy) did not get along AND (2) Mr. Leibniz was a self-taught mathematician My question is for all tutors here who love math. What

asked by Guido on February 22, 2008
physical science
im sorry but im notiing others are gettin help before me with math, algebra, and i honestly think its being done on purpose..just because i keep asking.im justy worried about my test that is coming up..i honestly need help

asked by 45843 on July 19, 2011

Categories
Assignment Help business plan writing services college essay service coursework help essay writing service help me write my essay pay for essay phd dissertation writing services

write an equation showing how this buffer neutralizes added acid (hno3).

I need to know how to write an equation showing how a buffer containing ammonia and ammonium chloride neutralizes added acid of HNO3.
56,355 results
chem
I need to know how to write an equation showing how a buffer containing ammonia and ammonium chloride neutralizes added acid of HNO3.

asked by moe on October 24, 2010
Chemistry
What is the Henderson-Hasselbach equation? Use the equation to determine the ratio of [A-] to [HA] necessary to create an ammonium chloride/ammonia buffer with a pH of 8.50. Describe how to make this buffer given a solution of 0.1 M NH3 (aq) and a bottle

asked by Lindsey on March 4, 2012
chemistry
A buffer is made by dissolving H3PO4 and NaH2PO4 in water. a. write an equation that shows how this buffer neutralizes a small amount of acids. b. write an equation that shows how this buffer neutr?

asked by marcy on November 11, 2011
Chemistry
1.)An ammonia/ammonium buffer solution contains 0.35 M NH3 and 0.72 M NH4+. The Kb value of ammonia is 1.8×10−5. Calculate the pH of this buffer. 2.) Nitrous acid has a Ka of 4.5×10−4. What is the pH of a buffer solution containing 0.15 M HNO2 and

asked by LuigiR on November 25, 2015
Chemistry
I’m trying to write an equation for the reaction of zinc nitrate with aqueous ammonia. I know that zinc hyroxide is produced first but I don’t really know how to write an equation for this. This is what I came up with: Zn(NO3)2 + 2OH- –> Zn(OH)2 + 2NO3-

asked by Alice on March 1, 2010

Chemistry
A buffer solution of pH=9.24 can be prepared by dissolving ammonia and ammonium chloride in water. How many moles of ammonium chloride must be added to 1.0 L of .50 M ammonia to prepare the buffer?

asked by Kate on February 13, 2011
Chemistry
How many grams of dry NH4Cl need to be added to 2.10L of a 0.600M solution of ammonia,NH3 , to prepare a buffer solution that has a pH of 9.00? Kb for ammonia is 1.8×10^-5. I just wanted to make sure I dd this write, can you please check my work? Thank

asked by Jessica on October 8, 2011
chemistry
When ammonia gas is burned in oxygen the products formed are water and nitrogen monoxide gas. Write the balanced equation showing this reaction NH4 + O2 –> H2O + NO i am stuck balancing this

asked by lyne on January 23, 2009
chemistry
a 2.00l buffer contains 1.00 mol HNO3 mixed with 1.00mol NaNO2 a. write the relevant ionization equation for this buffer. b. determine its pH c. determine the new pH if 1.00g of NaOH is added to the buffer

asked by michelle on January 1, 2015
chemistry
a 2.00l buffer contains 1.00 mol HNO3 mixed with 1.00mol NaNO2 a. write the relevant ionization equation for this buffer. b. determine its pH c. determine the new pH if 1.00g of NaOH is added to the buffer.

asked by mehek on December 29, 2014
chem
Calculate the ph of a buffer solution that is 0.10M in ammonia and 0.15M in ammonium chloride .kb for ammonia is 1.8*10^-5

asked by lina on May 12, 2010
Math
What is the pH of buffer solution prepared with 0.05 M ammonia & 0.05 M ammonium chloride? The Kb value of ammonia is 1.80 ✖️ 10^-5 at 25C.

asked by Neth on July 20, 2016
Chem
How many grams of dry NH4Cl need to be added to 1.80L of 0.200M solution of ammonia,NH3, to prepare a buffer that has a pH of 8.69? Kb for ammonia is 1.8*10^-5

asked by Jennifer on April 18, 2009
AP Chemistry
Consider ammonia, what is the pH of a buffer solution prepared by adding 15.0 g of ammonium chloride to 5.00L of 0.200 M ammonia? ( the K for NH3 is given to me 1.80 x 10 to the power of -5)

asked by Yamani on April 11, 2010
chemistry
A buffer is made by dissolving HC2H3O2 and NaC2H3O2 in water. Write an equation that shows how this buffer neutralizes added acid. Express your answer as a chemical equation. Identify all of the phases in the answer.

asked by amanda on December 3, 2012

Chemistry
A buffer is made by dissolving H3PO4 and NaH2PO4 in water. 1. Write an equation that shows how this buffer neutralizes added acid. Express your answer as a chemical equation. Identify all of the phases in your answer. 2. Write an equation that shows how

asked by Mernyshia on October 16, 2015
CHEMISTRY
Write the formulas for the following substances as they would appear in a total ionic equation: a) Aqueous acetic acid b) solid lithium carbonate c) Aqueous ammonia d) Aqueous sodium dihydrogen phosphate I don’t know, do we have to write the formula [like

asked by DAN on May 13, 2012
chem
what is the pH change after the addition of 10mL of 1.0M sodium hydroxide to 90mL of a 1.0M NH3/1.0M NH4^+ buffer? Kb ammonia= 1.8 x 10^-5 i found the pH for the original buffer to be 9.255, but i’m not sure how to go about the rest of the question,

asked by marie on April 16, 2011
calc
hydrogen is being pumped into a spherical balloon at the rate of 250 cubic inches per minute. in a and b, you must provide an equation with their proper numerical factors when showing the relationships inquired A) write an equation showing the relationship

asked by beckii on November 15, 2007
Chemistry (PLZ HELP)

  1. Outline a procedure to prepare an ammonia/ammonium buffer solution. I’m confused how to start it off. This is an outline of how the steps should be: Step One – Calculate the concentration of hydronium ions in the solution that requires buffering. You

asked by Emily on May 24, 2018
anayltical chemistry
I have tried and tried to use the henderson-hasselbalch equation for this problem, but i do not understand how to plug in the data: how much ammonium sulfate should be added to 500mL of .3M ammonia to produce a buffer with a pH of 9.?

asked by joey on November 22, 2010
chemistry
How many grams of dry NH4Cl need to be added to 2.00L of a 0.100M solution of ammonia, NH3, to prepare a buffer solution that has a pH of 8.86? Kb for ammonia is 1.8×10−5.

asked by Jennifer on April 22, 2014
Chemistry
Discuss how to prepare 250.0 ml of an ammonium-ammonia buffer (pkb = 4.70), ph = 9 and total concentration of 0.05M using 0.10 M ammonium chloride and 0.10M aqueous ammonia

asked by Elizabeth on November 10, 2010
Science (Chemistry)
How many grams of dry NH4Cl need to be added to 1.90 L of a 0.200 M solution of ammonia, NH3, to prepare a buffer solution that has a pH of 8.99? Kb for ammonia is1.8*10^-5. Can anyone help me with this question? I have no idea how to solve it.

asked by Taylor on March 12, 2012
chemistry
Consider a room temperature 0.30M ammonia buffer at pH 9.5. As you raise the temperature of the buffer, would you expect the pH to change? Explain. (Pka of NH4+ is 9.26)

asked by julie on March 7, 2010

chemistry
Consider a room temperature 0.30M ammonia buffer at pH 9.5. As you raise the temperature of the buffer, would you expect the pH to change? Explain. (Pka of NH4+ is 9.26)

asked by julie on March 7, 2010
CHEMISTRY
How many grams of dry need to be added to 1.90 of a 0.800 solution of ammonia, , to prepare a buffer solution that has a of 9.00? Kb for ammonia is 1.8*10^-5.

asked by Abinaya on March 11, 2012
Chemistry
Help required- Urea, CO(NH2)2, is the excreted form of excess nitrogen in most vertebrates. In urinary infections, urease, released by microbial pathogens, degrades urea into CO2 and ammonia in the bladder. a) write a balanced equation of the reaction, b)

asked by AT on May 6, 2012
chemistry
Draw a well diagram of the set up of the aparatus that can be used to show that ammonia gas can burn in oxygen Write the equation for combustion of ammonia In oxygen PLEASE HELP MI TO ANSWER THAT QUESTION IT DEFEATED MI

asked by Taufiki Hazard on April 5, 2017
Chemistry
Ammonia (NH3) react with oxygen (O2) to produce nitrogen monoxide (NO) and water (H2O). Write and balance the chemical equation. How many liter of NO are produced when 2.0 liters of oxygen reacts with ammonia?

asked by Noah on December 10, 2018
chemistry
Choices: True,False. Select all that are True. The pH at the equivalence point of a weak base with a strong acid is expected to be less than 7 because of the presentce of the conjugated acid in the water. One cannot prepare a buffer from a strong acid and

asked by paul on November 26, 2011
Chemistry-confused
All alkalis produce hydroxide ions when dissolved in water. How do we write the chemical equation for aqueous ammonia? I see some textbooks write it as ammonia gas dissolving in water to form ammonium ions and hydroxide ions. NH3(g)+ H2O(l) ==> NH4+(aq) +

asked by janice on April 10, 2009
joint heirs college, Fola agoro, shomolu Lagos.
CHEMISTRY (1) What is the equation for reaction when calcium oxide and coke are heated in electric furnace (2) what solid remains when the following is heated-(a) lithium trioxonitrate (v), (b) potassium trioxonitrate (v), (c) calcium trioxonitrate (v).

asked by Agunlejika Precious on October 15, 2015
chemistry
an ezyme -catalysed reaction was carried out in a solution buffered with 0.05 M phosphate ph 7.2 . As a result of the reaction ,0.06M of acid was formed. (phosphoric acid has three pka values. The one required for this calculation is pka2=7.2). 1) what was

asked by josh on January 12, 2016
ap chemistry
Ammonia decompose upon intense heating to produce nitrogen and hydrogen elemental products. Write a balanced equation and then use stoichiometry problem solving to determin the mass of nitrogen product that can form if exactly 25.50g of ammonia is fully

asked by anonymous on August 10, 2016

chemistry
Ammonia decomposes upon heating to produce nitrogen and hydrogen elemental products. Write a balanced equation and then use stoichiometry problem solving to determin the mass of nitrogen product that can form if exactly 25.50 grams of ammonia(NH3) is fully

asked by anonymous on August 10, 2016
Chem Help PLEASE!
Asked earlier but got no reply :/ hopefully I get one now cause I’m really stuck and can’t completely my assignment cause of one question.. How many grams of dry NH4Cl need to be added to 1.90 L of a 0.200 M solution of ammonia, NH3, to prepare a buffer

asked by Taylor on March 14, 2012
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
Write the chemical equation showing dihydrogen phosphate and hydrogen phosphate conjugate acid-base relationship. Identify the acid and base. Explain how the equilibrium is shifted as buffer reacts with an acid and reacts with a base.

asked by Raphael on January 24, 2013
Chemistry
TRUE OR FALSE? 1) A solution that is made out of 1.00mol/L ammonia and 0.50mol/L of ammonium chloride is a basic buffer. 2) The pH at the equivalence point of a weak base with a strong acid is expected to be less than 7 because the acid that is added is

asked by Lorenzo on December 8, 2012

Chemistry
In the lab we synthesised nickel (II) ammine tetraflouroborate using hydrated nickel chloride and ammonia then this solution was added to a slotion of ammonia and ammonium tetraflouroborate,now im struggling to write a fully balanced chemical

asked by Sikhulile on April 23, 2016
Chemistry
In the lab we synthesised nickel (II) ammine tetraflouroborate using hydrated nickel chloride and ammonia then this solution was added to a slotion of ammonia and ammonium tetraflouroborate,now im struggling to write a fully balanced chemical

asked by Sikhulile on April 23, 2016
Chemistry ammonia gas
In an experiment i had a test tube with Ca(NO3)2 solution in it and I added NaOH and a piece of aluminium. After carefully heating the solution ammonia gas was formed Can you help me write the equation for the reaction? I don’t know the other products just

asked by Marysia on October 29, 2008
chemistry
write the balanced chemical equation for the reaction that would occur ewhen a base is added to a solution containing H2PO4-/HPO4^2- buffer system can you please help we write this balanced equation. thank you

asked by coco on August 14, 2015
Chemistry
Write balanced net ionic equAtions. D) zinc chloride and excess ammonia E) cupric phosphate and lots of ammonia A) ammonia and excess zinc sulfate

asked by ALISON on April 8, 2012
Chemistry
What volume of hydrogen is necessary to react with five liters of nitrogen to produce ammonia? (assume constant temprature and pressure) Balanced equation- N2 + 3H2= 2NH3 After finding this answer, what volum of ammonia is produced in this reaction? 1.

asked by Kylen on January 28, 2007
Chemistry
You need to prepare 1.0 L of a buffer with a pH of 9.15. The concentration of the acid in the buffer needs to be 0.100 M. You have available to you a 1.00 M NH4Cl solution, a 6.00 M NaOH solution, and a 6.00 M HCl solution. Determine how to make this

asked by Lily on February 25, 2018
Chemistry
Calculate the pH of: a) ammonia, 0.1M, in water b) ammonium chloride, 0.1M, in water c) a buffer solution containing ammonia (0.1M)and ammonium chloride (0.01M) For NH4^+, pKa = 9.25

asked by Abby on September 26, 2008
chemistry(buffer solutions)
Calculate the pH of the buffer solution that would be ormed by mixing 500cm3 of 0.1mol/dm3(aq)ammonia with 500cm3 off 0.1mol/dm3(aq)ammonia chloride.

asked by Heather on May 15, 2017
Chemistry
How would you calculate the pH of the buffer if 1.0mL of 5.0M NaOH is added to 20.0mL of this buffer? Can someone please explain to me how to do B and C step by step so I could understand it clearly? 🙂 Say, for example, that you had prepared a buffer in

asked by Airin on March 5, 2014

Chemistry
How would you calculate the pH of the buffer if 1.0mL of 5.0M NaOH is added to 20.0mL of this buffer? Can someone please explain to me how to do B and C step by step so I could understand it clearly? 🙂 Say, for example, that you had prepared a buffer in

asked by Airin on March 4, 2014
Chemistry
The pH of a buffer can be predicted using the Hendersen-Hasselbach equation: pH=pKa+ log([conjugate base][conjugate acid]) The choice of the conjugate acid-base pair (as you did in the previous questions) determines the pKa value to be used in the H-H

asked by J on November 26, 2015
Science
Hydrogen chloride is added to a buffer solution of ammonia, NH3, and ammonium chloride, NH4Cl. What is the effect on the concentration of ammonia? On the concentration of ammonium chloride?

asked by Nancy on March 11, 2008
chemistry
At standard pressure, ammonia melts at 195 K and boils at 240 K. If a sample of ammonia at standard pressure is cooled from 200 K down to absolute zero, what physical constants are needed to calculate the change in enhtalpy? I) the heat capacity of

asked by please help ! on March 1, 2012
chem
At standard pressure, ammonia melts at 195 K and boils at 240 K. If a sample of ammonia at standard pressure is cooled from 200 K down to absolute zero, what physical constants are needed to calculate the change in enhtalpy? I) the heat capacity of

asked by please help ! on March 1, 2012
Chemistry
What does ammonia have anything to do with bogdan’s rocket building? -can’t find this anywhere if we had to order ammonia we don’t order in pure. it is ordered in clandestine, liquid solution. the ammonia exists in this aq solution in eq. what is the eq

asked by Xi on October 27, 2008
Chemistry
What does ammonia have anything to do with bogdan’s rocket building? -can’t find this anywhere if we had to order ammonia we don’t order in pure. it is ordered in clandestine, liquid solution. the ammonia exists in this aq solution in eq. what is the eq

asked by Xi on October 27, 2008
chemistry
write a formula equation for the following equation:Ammonia reactsa with hydrogen chloride to form ammonium chloride. NH4 + HCl = NH4Cl something like that How about NH3 + HCl ==> NH4Cl (NH4^+ is the ammonium ion. NH3 is ammonia).

asked by Tiara on February 22, 2007
chemistry
If you add 5.0 mL of 0.50 M NaOH solution to 20.0 mL to Buffer C, what is the change in pH of the buffer? (where buffer C is 8.203 g sodium acetate with 100.0 mL of 1.0 M acetic acid) I have calculated the pH of buffer C to be 4.74. Now what? =\

asked by Chelsea on November 7, 2010
CHEMISTRY
I have trouble how to resist pH in buffer solutions ( in acidic buffer , and in basic buffer ) when we add an acid , and a base ! how the reactions in buffer follow Le chatlier’s principle ?

asked by MAD on July 16, 2014

chem
Ammonia reacts with oxygen to form nitrogen dioxide and water according to the following equation: 4NH3(g) + 7O2(g) ® 4NO2(g) + 6H2O(g) You react ammonia and oxygen, and at the end of the experiment you find that you produced 27.0 g of water, and have

asked by mich on November 2, 2009
Chemistry
The question is: what is the ratio [NH3/[NH4+] in an ammonia/ammonium chloride buffer solution with pH= 10.00? (pKa for ammonia=9.25) When working the problem, I tried to solve it a bit backwards, in that I plugged in each of the multiple choices I was

asked by Marcus on April 9, 2013
analytical chemistry
How much ammonium sulfate should be added to 500mL of .30M ammonia to make a buffer with a pH 9.0?

asked by joey on November 20, 2010
Chemistry
Calculate the pH of a buffer solution containing 1.0 M ammonia (NH3 ; Kb = 1.8 x 10-5) and 1.0 M ammonium chloride (NH4Cl).

asked by Nick on March 20, 2013
chemistry
What is the change in ph after addition of 10.0 ml of 1.0 m sodium hydroxide to 90.0 ml of a 1.0 m nh3/1.0 m nh4+ buffer? [kb for ammonia is 1.8 x 10-5]?

asked by Sarah on August 18, 2017
Chemistry
Use the Henderson-Hasselbalch equation to calculate the pH of a buffer prepared by adding 10mL of acetic acid to 20mL of 0.10M sodium acetate (Ka= 1.75 x 10^5 for acetic acid). Please showing working out, as am confused as to how to approach this question.

asked by Lois on May 9, 2010
Chemistry
Virtually all the nitric acid manufactured commercially is obtained by the ammonia oxidization process. This involves this first step: Ammonia gas combines with oxygen to form nitrogen monoxide and water vapour. a) Write a balanced equation for the

asked by Kayla on January 20, 2015
Chemistry

  1. Outline a procedure to prepare an ammonia/ammonium buffer solution. I’m confused how to start it off.

asked by Emily on May 25, 2018
Chemistry
Which of the following will buffer near pH=9? a. 0.5M sodiumacetate/0.5M acetic acid b. 0.5M ammonium chloride/0.5M ammonia c. 0.5M sodium dihydrogen phosphate/0.5M hydrogen phosphate i think a) 0.5M sodiumacetate/0.5M acetic acid will buffer near pH=9

asked by Cristian on October 17, 2012
chemistry
are this 2 equations the same NIE? and if not how come? Write a net ionic equation for the reaction that occurs when aqueous solutions of ammonia and acetic acid are combined. Write a net ionic equation for the reaction that occurs when aqueous solutions

asked by savannah on November 17, 2011

Chemistry
Calculate the pH buffer made by combing 50.0 mL of 1.00M ammonia and 50.0mL of ammonium nitrate. Can I use the same formula? If so do I do anything with the mL

asked by Monique on November 11, 2011
CHEMISTRY
a) Write the formula for each component in a buffer solution of acetic acid and its’ salt. b) The Ka, for hypochlorous acid, HClO, is 7.2 x l0^–4 at 25°C. What is pKa? Write the equation for the reaction to which Ka applies.

asked by jess on October 26, 2015
chemistry
A buffer is made by combining 3.50 L of 0.200M butylamine, C4H9NH2 with 7.50L of 0.100M butylammonium chloride, C4H9NH3Cl. Assuming that volumes are additive, calculate the following. A) the pH of the buffer. B) the pH of the buffer after the addition of

asked by Studious on March 1, 2013
chemistry
A buffer is made by combining 3.50 L of 0.200M butylamine, C4H9NH2 with 7.50L of 0.100M butylammonium chloride, C4H9NH3Cl. Assuming that volumes are additive, calculate the following. A) the pH of the buffer. B) the pH of the buffer after the addition of

asked by Studious on March 1, 2013
Chemistry
3 buffers in the human body and what are their conjugate acid-base pairs? I have Bicarbonate Buffer, Phosphate/Ammonia Buffer, and Protein Buffers, where my confusion lies in what would be there conjugate acid base pairs…….

asked by Mandie on November 12, 2011
chemistry
What mass of ammonium chloride must be added to a 0.500 L solution of 0.250 M ammonia to make a buffer with a pH of 9.26? Kb (NH3) = 1.8 × 10–5?

asked by paula on March 28, 2015
chemistry help
What mass of ammonium chloride must be added to a 0.500 L solution of 0.250 M ammonia to make a buffer with a pH of 9.26? Kb (NH3) = 1.8 × 10–5?

asked by paula on March 30, 2015
chemistry
How many grams of solid ammonium chloride should be added to 1.50 L of a 0.224 M ammonia solution to prepare a buffer with a pH of 8.720 ?

asked by Zach on April 3, 2015
Science

  1. You need to conduct an experiment in the laboratory. This requires that you prepare 500 ml of sodium acetate buffer with pH = 4.30. In laboratory you have solution of CH3COOH (pKa = 4.75), and a stock of CH3COONa.3H2O (MW=136.082 g/mol). Using

asked by Biochem on October 29, 2015
Chemistry
Write an equation showing the bicarbonate ion acting as an acid.

asked by Pedro Rodriguez on October 19, 2011

Chemistry
in an experiment, ammonia gas, NH3(g) was bubbled through distilled water. Some of the dissolved ammonia gas, NH3, reacted with the water to form the aqueous ammonia ions, NH4. When red litmus paper was placed in contact with the aqueous solution, the

asked by Joe on March 4, 2013
CHEM 120
What mass of ammonium nitrate must be added to 350 mL OF 0.150 M solution of ammonia to give a buffer having pH of 9.00? (Kb(NH3)= 1.8X10-5

asked by Mxolisi on November 10, 2016
Biochemistry
How would you make 100 mL of a carbonic acid buffer at 0.5 M and pH = 6.0 using 1.0 M NaHCO3 and either 1.0 M NaOH or 1.0 M HCl and water? so far, I have 50 mL NaHCO3. I plugged that into the Henderson-Hasselbalch equation of pH=pKa + log [A-]/HA] and

asked by Kindle on September 11, 2016
Chemistry
Write an equilibrium reaction equation for each of the following buffer mixtures: a)NH3(aq) and NH4Cl(aq) b)HC7H5O2(aq) and NaC7H5O2(aq)

asked by Anonymous on January 7, 2018
Organic Chem
Write a balanced equation showing the reaction of trimyristin and aqueous NaOH

asked by Ruth on October 10, 2011
Biochemistry
A buffer solution is prepared by mixing 2.50 mL of 2.00M sodium acetate with 3.30mL of 0.500M HCl and diluting the buffer with water to a final volume of 500.0mL. pK acetic acid: 4.76 what is ph of buffer? what is final concentration of buffer?

asked by Maria on February 4, 2014
Math
Write an equation for the tangent to the curve y=sinmx at the origin. I got y=mx, is this correct? Please help by showing work! Thanks

asked by Beth on January 3, 2016
chem
Write a chemical equation for Sr(OH)_2(aq) showing how it is a base according to the Arrhenius definition. I came up with Sr(OH)_2 (aq)–> Sr^+(aq) + OH ^- (aq). is this the final answer?

asked by moe on October 4, 2010
Chem
Write equation showing how to 2-phenylethanol could be prepared for each of the following starting materials: a) ethyl 2-phenylethanoate Thank you!

asked by Help! on February 8, 2015
chemistry

  1. The reaction of 50 mL of N2 gas with 150 mL H2 gas to form ammonia via the equation: N 2(g) + 3H2 (g) → 2NH3 (g) will produce a total of mL of ammonia if pressure and temperature are kept constant

asked by Anonymous on August 12, 2014

chemistry
The pKb of ammonia solution, NH3(aq) is 4.76. A buffer solution contains NH4Cl and NH3, has a pH of 9.45, and a total ammonia concentration (all forms) of 0.400 M. What is the concentration of NH4+? (Hint: [NH4+] + [NH3] = 0.400 M)

asked by Anonymous on May 6, 2013
Chemistry
What is the concentration of ammonia in a solution that is .500 M NH4Cl and in which the solubility of Mg(OH)2 is 1.0×10^-3 M? Ksp for Mg(OH)2 is 6.3×10^-10. Write the equilibrium equation and calculate the overall K.

asked by Anonymous on November 18, 2010
chemistry
How do you calculate the pH when the following substances are added to a buffer.(all of the solutions are at .10M conc.) The buffer: 50mL NH3 + 50mL NH4NO3 1) 10mL buffer + 6mL water 2)10mL buffer + 5mL water +1mL HCl 3)10mL buffer + 6mL HCl 4)10mL buffer

asked by Mary on April 14, 2009
college chemistry
How do you calculate the pH difference when the following substances are added to a buffer.(all of the solutions are at .10M conc.) The buffer: 50mL NH3 + 50mL NH4NO3 1) 10mL buffer + 6mL water 2)10mL buffer + 5mL water +1mL HCl 3)10mL buffer + 6mL HCl

asked by Mary on April 13, 2009
Chemistry
9.3mL of ammonia base cleaner requires 12mL of 1M HCL to reach end point. A) what is molarity of ammonia and b) what is percentage of ammonia

asked by John on September 20, 2017

Categories
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enter the solubility-product expression for al(oh)3(s).

Enter the solubility-product expression for Al(OH)3(s)
19,701 results
chemistry
Write the balanced equation and solubility product expression for the solubility equillibrium of Mn3(PO4)2: Ksp expression?

asked by Karly on November 29, 2010
Chem
if salt has the solubility product expression Ksp={Br3+}2{S2-}3 what is the equilibrium equation for the solubility?

asked by Tammy on December 3, 2011
Chemistry
Write the balanced equation and solubility product expression for the solubility equilibrium of Mn3(PO4)2: i thought the answer was Mn3(PO4)2 (s) = Mn^2+(aq) + (PO4)2 ^3- (aq) but that’s not right. then for the Ksp expression i thought it was [Mn^2+]

asked by Jake on December 1, 2010
Chemistry
Write the balanced equation and solubility product expression for the solubility equilibrium of Mn3(PO4)2: i thought the answer was Mn3(PO4)2 (s) = Mn^2+(aq) + (PO4)2 ^3- (aq) but that’s not right. then for the Ksp expression i thought it was [Mn^2+]

asked by Jake on November 30, 2010
Chemistry
A 100 L reaction container is charged with 0.724 mol of NOBr, which decomposes at a certain temperature** (say between 100 and 150 oC) according to the following reaction: NOBr(g) ↔ NO(g) + 0.5Br2(g) At equilibrium the bromine concentration is 1.82×10-3

asked by Anonymous on February 20, 2013

Beryl
Pb3(ASO4)2.the solubility product expression

asked by Gift on November 24, 2014
Solubility
What is the solubility product of CaF2 if 0.1 M Ca2+ and 0.02 M F- are in solution just before precipitation occurs? 4.0 × 10^-5 The solubility product cannot be determined. 1.6 × 10^-4 2.0 × 10^-3

asked by Esmerelda on April 18, 2018
chemistry
the solubility product expression for BiS3 is Ksp= a.[Bi2^3][S3^2-]. b. [Bi^3+][S^2-]. c. [Bi^3+]^2 [S^2-]^3 d. none of these

asked by Christina on January 4, 2010
CHEMISTRY
Find the expression for the solubility product of silver oxalate Ag2C2O4).

asked by Anonymous on December 6, 2017
CHEMISTRY
2) Find the expression for the solubility product of silver oxalate Ag2C2O4).

asked by Anonymous on December 6, 2017
Chemistry(Please help)
The solubility product expression for mercury(I) iodide, Hg2I2 is Ksp = ? My answer is [Hg2^2+^][2I^-^]^2^ Would you agree?

asked by Hannah on April 8, 2012
Chemistry(Please check answer)
The solubility product expression for mercury(I) iodide, Hg2I2 is Ksp = ? My answer is [Hg2^2+^][2I^-^]^2^ Would you agree?

asked by Hannah on April 8, 2012
Chemistry
Consider a saturated solution of calcium fluoride in 0.086 M potassium nitrate. Complete the following tasks, and then answer the question. a) Write the chemical equation corresponding to Ksp. b) Write the defining expression for the thermodynamic

asked by Ashley on October 7, 2012
Chemistry
The solubility of Chromium (II) Hydroxide is .0035g/100mL – Calculate the solubility product of Chromium (II) Hydroxide. I know that we have to find Ksp. but i do not understand how to make the Ksp equation to calculate the solubility product, if it is

asked by cool kids on April 27, 2017
MathematicalModels
Consider the Black-Scholes-Merton model for two stocks: dS1(t)=0.1S1(t)dt+0.2S1(t)dW1(t) dS2(t)=0.05S2(t)dt+0.1S2(t)dW2(t) Suppose the correlation between W1 and W2 is 0.4. Consider the dynamics of the ratio S1/S2, where A,B,C,D,F,G,I,J,K,L are constants

asked by RVE on May 18, 2015

Chemistry
Describe the process by which adding potassium hydroxide to a saturated aluminum hydroxide solution reduces the concentration of aluminum ions. Write the solubility equilibrium equation and solubility product constant expression for a saturated aqueous

asked by Alex on May 18, 2010
chemistry(Acid&Base)
Calculate the solubility product of calcium hydroxide if the solubility of Ca(OH)2(s) in water at 25◦C is 0.011 M. Choices: 1. 1.1 × 10−5 2. 5.3 × 10−6 3. 2.7 × 10−6 4. 1.5 × 10−8 5. 1.2 × 10−4

asked by vivian on May 12, 2011
Chemistry
The solubility product of Fe(OH)3 is 8.0×10^-40. Calculate its solubility at 35 degrees Celsius in a saturated solution.

asked by Suha on January 2, 2011
Chemistry
the solubility product of barium sulphate at 18°c is 1.5×10^-9.its solubility at same temperature is

asked by Anonymous on September 30, 2017
Chemistry
The solubility of Ag2S is 2.48×10^-15 mol/dm3. Calculate its solubility product.

asked by Suha on January 2, 2011
AP Chemistry
Calculate the solubility product constant for calcium carbonate, given that it has a solubility of 5.3×10^7 g/L of water.

asked by Gabriella on January 8, 2014
Chemistry
what is the molar solubility of lead sulfate in 1.0 X 10^-3 M Na2SO4? The Solubility Product Constant PbSO4 Ksp= 1.8 x 10^-8 The Ksp expression is: Na2SO4 = [2Na][SO4^-2] [2Na]=2x [SO4^-2]=x Ksp= 1.8 x 10^-8 = (x)(2x) Ksp= 1.8 x 10^-8 /4x^3 1.8 x 10^-8/4 =

asked by LT on April 14, 2008
chemistry
(a) The solubility of bismuth iodide in water is 9.091 x 10-3 M. Calculate the value of the solubility product. The dissolution products are and

asked by mike on January 11, 2013
science
The solubility of bismuth iodide in water is 4.291 x 10-3 M. Calculate the value of the solubility product. The dissolution products are and

asked by minis on January 12, 2013
CHEMISTRY
Aluminum hydroxide reacts with an excess of hydroxide ions to form the complex ion Al(OH)4- a)Write an equation for this reaction b) Calculate K. c) Determine the solubility of Al(OH)3 in (mol/L) at pH 12.0 My equation was Al(OH)3 + OH- –> Al(OH)4- but

asked by Jessica on April 11, 2007

chemistry
the solubility of the fictitious compound administratium fluoride in water is 3.091e-4.calculate the value of solubility product ksp

asked by himani. on May 7, 2013
chemistry
the solubility of Mg(OH)2 at 25C is4.6×10^-3 g/100cm3? what is the solubility product of M g(OH)2?

asked by ali on May 12, 2016
Chemistry
Question One Lead chloride dissolves in water according to PbCl2(s) Pb^2+ + 2Cl^- (aq) The solubility in pure water has been measured to be 4.44g . L^-1 . Calculate the solubility product of lead chloride in pure water. Your answer should be in units of

asked by Odesa on December 11, 2012
Chemistry
The solubility of bismuth iodide (BiI3) in water is 8.491 x 10-3 M. Calculate the value of the solubility product. The dissolution products are Bi3+(aq) and I−(aq)

asked by yolo on January 12, 2013
chemistry
The solubility of the fictitious compound, administratium fluoride (AdF3) in water is 3.091×10−4 M. Calculate the value of the solubility product Ksp.

asked by anita on December 17, 2012
chemistry
The solubility of bismuth iodide (BiI3) in water is 9.491 x 10-3 M. Calculate the value of the solubility product. The dissolution products are Bi3+(aq) and I−(aq)

asked by julia on January 12, 2013
chemistry
he solubility of the fictitious compound, administratium fluoride (AdF3) in water is 3.091×10−4 M. Calculate the value of the solubility product Ksp.

asked by danhil on December 17, 2012
Chemistry
The solubility of the fictitious compound, administratium fluoride (AdF3) in water is 3.091×10−4 M. Calculate the value of the solubility product Ksp.

asked by Ankur on December 16, 2012
chemistry
The solubility of the fictitious compound, administratium fluoride (AdF3) in water is 3.091×10−4 M. Calculate the value of the solubility product Ksp.

asked by adex on April 27, 2013
science..chemistry
given the solubility product;Ksp,of calcium hydroxide is 0.0000064M,caculate its solubility at this temperature in i.water ii.0.1M calciumchloride solution

asked by kange on April 26, 2012

Chemistry
The solubility of the fictitious compound, administratium fluoride ( AdF3 ) in water is 3.091×10^-4M . Calculate the value of the solubility product Ksp .

asked by Odesa on December 11, 2012
Chemistry
The solubility of bismuth iodide (BiI3) in water is 10.291 x 10-3 M. Calculate the value of the solubility product. The dissolution products are Bi3+(aq) and I−(aq)

asked by T on January 11, 2013
Chemistry
The solubility of bismuth iodide (BiI3) in water is 3.691 x 10-3 M. Calculate the value of the solubility product. The dissolution products are Bi3+(aq) and I−(aq)

asked by kaken on January 11, 2013
chemistry
) The solubility of bismuth iodide (BiI3) in water is 5.891 x 10-3 M. Calculate the value of the solubility product. The dissolution products are Bi3+(aq) and I−(aq)

asked by ani on January 11, 2013
Chemistry
The solubility of the fictitious compound, administratium fluoride (AdF3) in water is 3.091×10−4 M. Calculate the value of the solubility product Ksp.

asked by Ankur on December 16, 2012
chemistry
calculate the molar solubility of barium fluoride in water at 25 degrees C. The solubility product constant for BaF2 at this temperature is 1.0×10^-6

asked by roshan on March 21, 2011
chem can u check answer please
the solubility of silver sulfate in water is 0.223%(w/v) at 35 degrees celsius.calculate the solubility product of this salt at this temp. I got 1.46 X 10^-6 M is this right please thanks Andy

asked by Andy on May 23, 2010
Chemistry
The solubility of Agcl with solubility product 1.6 × 10^-10 in 0.1 M Nacl solution will be ?

asked by Ananthi on April 30, 2017
chem
The solubility product of silver sulfate is 1.6* 10^-5. What is the molar solubility of this compound? Ksp= [Ag]^2[So4^2-] 1.6*10^-5 = x^3 x= .0252 but the answer in my book is (16/4)^1/3 *10^-2 which equals to 0.158

asked by Sara on August 10, 2009
Chemistry
Find the Concentration of CrO4^2- in 0.0033M Ba(NO3)2 saturated with BaCrO4. Include activity coefficients in your solubility-product expression. Ksp of BaCrO4 = 1.17 x 10^-10 I have no idea what to do to solve this 🙁

asked by Sam on February 4, 2013

chem
Iron (III) sulfate is a yellow compound that is used as a coagulant in water treatment. write a balance chemical equation and a solubility product expression for its dissolution in water. Please Help

asked by Anonymous on April 18, 2012
Chemistry !
The solubility of Mn(OH)2 is 3.04 x 10^-4 gram per 100 ml of solution . A) write the balanced chem equation for Mn(OH)2 in aqueous solution B) calculate the molar solubility of Mn(OH)2 at 25 degrees celcius C) calculate the value of the solubility product

asked by Vee on April 1, 2014
High school AP chem
The solubility of Mn(OH)2 is 3.04 x 10^-4 gram per 100 ml of solution . A) write the balanced chem equation for Mn(OH)2 in aqueous solution B) calculate the molar solubility of Mn(OH)2 at 25 degrees celcius C) calculate the value of the solubility product

asked by Chem review question on April 1, 2014
Chem
The solubility of Mn(OH)2 is 3.04 x 10^-4 gram per 100 ml of solution . A) write the balanced chem equation for Mn(OH)2 in aqueous solution B) calculate the molar solubility of Mn(OH)2 at 25 degrees celcius C) calculate the value of the solubility product

asked by Bee on April 1, 2014
Chemistry
What mass of silver chromate can be dissolved in 125 mL of water? How do I find this out? Ag2CrO4 is not very soluble. Look up the solubility product and calculate the solubility from Ksp. Wow, thank you so much. I realised that I wrote my chemical formula

asked by HelpMe on October 29, 2006
medicinal chemistry
the solubility product of PbSO4 at 298K is 1.6×10^-8 mol^2dm^-6. Calculate the solubility of PbSO4 in 0.10mol dm^-3 sulphuric acid.Thanks!

asked by jane on May 28, 2012
chemistry
what is the solubility of barium sulfate in a solution containing 0.050 M sodium selfate? The Ksp value for barium sulfate is 1.1E-10. An insoluble salt with formula MX3 has a solubility product constant written in terms of solubility,s, in the form a)

asked by Sarah (C) on April 23, 2011
AP Chemistry
The ionic substance T3U2 ionizes to form T2+ and U3− ions. The solubility of T3U2 is 4.07×10−20 mol/L. What is the value of the solubility-product constant?

asked by Gabriella on January 9, 2014
medicinal chemistry
the solubility product of PbSO4 at 298K is 1.6×10^-8 mol^2dm^-6. Calculate the solubility of PbSO4 in pure water

asked by jane on May 28, 2012
analytical chemistry
what is the solubility of PbI2in g/L ,if the solubility product is 7.1 ?

asked by Uzma Jan on August 1, 2016

Chemistry
What is the solubility (in g/L) of PbCl2 at 25 degree celsius? The solubility product of PbCl2 at 25 degrees celcius is 1.6×10-5.

asked by Patrick on March 17, 2013
Chemistry(Please check)
What is molar solubility of Al(OH)3 at 25 degrees C given the solubility product Ksp = 5.0e-33? I set this up as Al^3+ + 3OH^- Ksp=[Al^3+][OH^-]^3 5.0e-33 = (x)(3x)^3 Before I go any further did I do this correctly?

asked by Hannah on April 10, 2012
Chemistry
C2D3 has a solubility product constant of 9.14×10−9. What is the molar solubility of C2D3? Express your answer with the appropriate units.

asked by Damon on July 28, 2016
Chem
(a) The molar solubility of Ag2CrO4(s) at 35°C is 1.3 10-4 mol/L. Calculate Ksp. (b) If 0.0490 g of AgIO3 dissolves per liter of solution, calculate the solubility-product constant. (c) Using the appropriate Ksp value from Appendix D, calculate the

asked by Rebekah on April 27, 2011
chemistry
Write balanced equations and solubility product expressions for the solubility equlibria of the following compounds: a. CuBr b. ZnC2O4 c. Ag2CrO4 d. Hg2Cl2 e. AuCl3 f. Mn3(po4)2 can you give me some examples using the compounds given?

asked by Jin on July 19, 2010
Chemistry
The solubility product of PbCl2 at 25 degrees celcius is 1.6×10-5 mol3.dm-9. What is the solubility of PbCl2?

asked by Suha on January 2, 2011
chemistry
What happens to the solubility of oxygen gas (O2) in water in each situation? a. The pressure of O2 over the solution is decreased. solubility decreases solubility remains the same solubility increases b. The temperature is decreased. solubility remains

asked by krystal on February 21, 2012
Chemistry
The solubility of insoluble substances changes depending on the nature of the solution. Below are two solutions in which Cu(OH)2 is dissolved; in each case, the solubility of Cu(OH)2 in those solutions is not the same as it is in pure water. (a) For each

asked by Henry on February 19, 2015
Chemistry – Solubility Equilibria
If the solubility of CaCO_3 in water at 25°C is 5.84 ✕ 10^−3 g/L, calculate the solubility-product constant (Ksp) of CaCO_3, assuming complete dissociation of the CaCO_3 that has dissolved.

asked by Jamie on March 28, 2018
chemistry
The solubility of MnS was found to be 0.000963 g per 700 mL of water. Calculate the solubility product constant (Ksp) for MnS. MnS (s)=Mn2+ (aq) + S2- (aq)

asked by andy on May 13, 2010

Chem
The solubility of calcium sulfate is1.90g of caso4 per liter of aquences solution at 25c. The formula weight of caso4 is 136.11 calculate the solubility product of caso4.

asked by Kim on November 17, 2015
chem
The solubility product of nickel (II) hydroxide at 25°C is 1.6 x 10-16. a) Calculate the molar solubility of nickel (II) hydroxide in pure water at 25°C. b) Calculate the molar solubility of nickel (II) hydroxide in 0.100 M sodium hydroxide. This is a

asked by Ilene on May 2, 2007
chem
The molar solubility of MgF2 at 25°C is 1.2 10-3 mol/L. Calculate Ksp. i got the euqation ksp= [F-]^2[Mg]2+ and plugged in 1.2e-3 and got 1.7e-9 but it is wrong. also this question If 0.0968 g of CaF2 dissolves per liter of solution, calculate the

asked by hannah on March 26, 2013
Chemistry
Tooth enamel is made up of hydroxyapatite, Ca_10(PO_4)_6(OH)_2 or the empirical formula, Ca_5(PO_4)_3(OH). Use the empirical formula for all calculations because stoichiometry plays two significant roles. A. Print the balanced chemical equation for the

asked by John on April 7, 2011
Calculus
What is the simplified average rate of change between x = 2 and x = 2 + h for the function: (Enter your expression as you would enter an equation in Winplot) a. ƒ(x) = x2? ƒ(x) = f(x)=1x ?

asked by Anonymous on November 5, 2018
chemistry
1.If its molar solubility is designated by “x”, then which of the following expressions best represents the solubility product for the substance Ag2SO4? a) x2 b) 27×4 c) 4×3 d) 108×5 e) 3×4 2. Consider the equilibrium, 4HCl(g) + O2(g) 2H2O(g) +

asked by tt on August 3, 2011
CHEMISTRY
THE SOLUBILITY PRODUCT CONSTANT FOR BaSO4 AT 298K IS 1.1X10-1O POWER. CALCULATE THE SOLUBILITY OF BaSO4 IN MOL\L AT 298K

asked by JASMIN on April 7, 2013
chemistry
a liter of a solution saturated at 25C with CaC2O4 is evaporated to dryness giving a 0.0061 gm residue of CaC2O4. Calculate the concentrations of the ions, and the molar solubility and the solubility product constant for this salt at 25C. Show the balanced

asked by Erin on June 10, 2012
Chemistry
Zn(OH)2 was saturated in a solution of sodium hydroxide. The following equilibra exist under these conditions Zn(OH)2 -> Zn2+ +2OH- Ksp Zn2+ +OH- -> Zn(OH)+ K1 Zn(OH)- + OH- -> Zn(OH)2 K2 Zn(OH)2 + OH- -> Zn(OH)3- K3 Zn(OH)3- +OH- -> Zn(OH)42- K4 a) Sum of

asked by Troy on March 24, 2015
please help Chemistry
Zn(OH)2 was saturated in a solution of sodium hydroxide. The following equilibra exist under these conditions Zn(OH)2 -> Zn2+ +2OH- Ksp Zn2+ +OH- -> Zn(OH)+ K1 Zn(OH)- + OH- -> Zn(OH)2 K2 Zn(OH)2 + OH- -> Zn(OH)3- K3 Zn(OH)3- +OH- -> Zn(OH)42- K4 a) Sum of

asked by george on March 26, 2015

chemistry
Zn(OH)2 was saturated in a solution of sodium hydroxide. The following equilibra exist under these conditions Zn(OH)2 -> Zn2+ +2OH- Ksp Zn2+ +OH- -> Zn(OH)+ K1 Zn(OH)- + OH- -> Zn(OH)2 K2 Zn(OH)2 + OH- -> Zn(OH)3- K3 Zn(OH)3- +OH- -> Zn(OH)42- K4 a) Sum of

asked by george on March 26, 2015
Chemistry
(a) The solubility of bismuth iodide (BiI3) in water is 4.891 x 10-3 M. Calculate the value of the solubility product. The dissolution products are Bi^3+ (aq) and I^- (aq). (b) Do you expect the solubility of (BiI3) in 0.1 M NaCL (aq) to be equal to,

asked by Chemgam on January 11, 2013
MTH HELP
5)Which property is illustrated by the following statement ? 3z+4=4+3z A)Associative property of addition B)Commutative property of multiplication C)Inverse property of multiplication D)commutative property of addition 12) What is the algebraic expression

asked by ASTROLATER on September 22, 2016
Chemistry — to Dr.Bob I need your help!!!
The solubility of product constant (ksp) for the dissolution of Pb3(Aso4)2 as represented by the chemical equation is 4.0 x 10^-36 Pb3(AsO4)2 (s)—>3Pb 2+ (aq) + 2 AsO4^3 (aq) Calculate the molar solubility (mol/L) of Pb3(AsO4)2 in water

asked by Amy on May 6, 2008
science
In an experiment to determine the solubility of lead chloride (PbCl2), 5.6g of (NH4)2SO4 was added to a 250ml solution containing an unknown amount of dissolved lead chloride (PbCl2) resulting in the formation of Lead sulfate precipitate. The mass of the

asked by nelo on July 27, 2014
chemistry
the solubility of BaF2 is 6.29×10^-3M and the solubility of barium fluoride in 0.15M NaF is 4.4×10^-5M. Compare the solubility and explain?

asked by roshan on March 22, 2011
Algebra
“If possible, completely factor the expression. (If the expression is not factorable, enter NF.) x2 − 6x − 7”

asked by Lee on November 10, 2014
Chemestry
The solubility product of copper(II) iodate, Cu(IO3)2, is 4 x 10-9 mol3 dm-9 at 25 °C. What is the solubility of copper(II) iodate in g dm-3? A 1.85 × 10-2 B 4.14 × 10-1 C 5.21 × 10-1 D 6.56 × 10

asked by John on June 10, 2011
Algebra
Determine the value or values of d that complete the square for the expression. (Enter your answers as a comma-separated list. If there is no solution, enter NO SOLUTION.) (a) x^2 + 7x + d d = b) x^2 − 18x + d d = (c) x^2 + dx + 64 d = (d) x^2 + dx +

asked by Ashton on September 13, 2014
chemistry help
Which of the following is true of the solubility product constant? A. It is the product of the initial concentrations of the ions in a solution. B. It is an equilibrium constant. C. It is an equilibrium position. D. Its value changes in the presence of a

asked by emma on September 10, 2016

chemistry
Which of the following is true of the solubility product constant? A. It is the product of the initial concentrations of the ions in a solution. B. It is an equilibrium constant. C. It is an equilibrium position. D. Its value changes in the presence of a

asked by emma on September 10, 2016
Chemistry
Question One The fictitious compound, pandemonium fluoride ( PnF2 ) has a Ksp value in water of 3.091×10^-9 M^3 at room temperature. Calculate the solubility of PnF2 in water. Express your answer in units of molarity. Question Two How would you expect the

asked by Odesa on December 11, 2012
Math
Using the expression 56xy + 5 -6x + y/20,find the following: a. Find two sums. b. find the terms of the expression. c. find a product of two factors. Find the coefficient in the product. d. Find the quotient. This is to hard. Where do I start?

asked by Bria on March 12, 2015
Math

  1. use the suitable product-to-sum formula to rewrite the following expression: sin(13x/2)sin(5x/2) 2. Find value of cos(255degrees)cos(105degrees) is it 1/4? 3. cos(pi/12) – cos(5pi/12) root3/4? 4. Use the appropriate sum-to-product formula to rewrite the

asked by mysterychicken on June 3, 2013
Chemistry
We are given that the solubility product of platinum (II) sulfide is 9.9×10^-74 We are told to write a balanced equation for dissolving platinum (II) sulfide. I put : PtS(S) Pt^2+(aq) + S^2-(aq) and then we had to write the Ksp expression: Ksp=[Pt^2+][S2-]

asked by Kellie on May 3, 2017
C programming
Enter two integers between 1 to 10 3 4 Both numbers are less than 5. The sum of two numbers is:-1081825676 The product of two numbers is:-1081825680 why are the sum and product so weird? my code: #include int main() { int x; int y; int z; int p; int

asked by jen on October 9, 2008
APChem
“The osmotic pressure of a saturated solution of strontium sulfate at 25C is 21 torr. What is the solubility product of this salt at 25C (Hint: calculate molarity from the colligative properties eqn of osmotic pressure and use it in the equilibrium

asked by Kiki on March 17, 2010
chemistry
Lead chloride dissolves in water according to PbCl2(s)↔Pb2++2Cl−(aq) The solubility in pure water has been measured to be 4.44 g⋅L−1. Calculate the solubility product of lead chloride in pure water. Your answer should be in units of molarity raised

asked by eee on December 19, 2012
Chemistry
Lead chloride dissolves in water according to PbCl2(s)↔Pb2++2Cl−(aq) The solubility in pure water has been measured to be 4.44 g⋅L−1. Calculate the solubility product of lead chloride in pure water. Your answer should be in units of molarity raised

asked by User on December 17, 2012
chemistry
Lead chloride dissolves in water according to PbCl2(s)↔Pb2++2Cl−(aq) The solubility in pure water has been measured to be 4.44 g⋅L−1. Calculate the solubility product of lead chloride in pure water. Your answer should be in units of molarity raised

asked by anita on December 17, 2012

chemistry check
Dr.Bob you had told me to ignore 2x so I wondering if I wrote my did these steps correctly. Calculate the molar solubility of nickel (II) hydroxide in 0.100 M sodium hydroxide The solubility product of nickel (II) hydroxide at 25°C is 1.6 x 10-16. Ni(OH)2

asked by mel on May 17, 2007
chemistry
What is the molar solubility of silver carbonate Ag2CO3 at 25 C if it is dissolved in a 0.15M solution of silver nitrate, AgNO3? Solubility constant: silver carbonate = 8.1 *10^(-12) Answer: 3.6 *10^(-10) So… not sure exactly what to do here. AgCO3 +

asked by molar solubility on July 30, 2011
chem 1
Okay there is a question in my book, but go figure it’s one that doesn’t have the answer in the back of the book for me to check my answer. it says predict the effect each change has on the solubility of (1)Na2CO3(s); (2)N2(g) a. increase in temperature b.

asked by sweatpea on July 28, 2012
Algebra 2

  1. The roots of the quadratic equation z^2 + az + b = 0 are 2 – 3i and 2 + 3i. What is a+b? 2. Find all pairs of real numbers (x,y) such that x + y = 6 and x^2 + y^2 = 28. If you find more than one pair, then list your pairs in order by increasing x value,

asked by Nanami on October 7, 2017
chemistry
Is it possible to calculate the value of the solubility product constant without being given any concentrations?

asked by Paul on April 23, 2011

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what is the percentage of water in the hydrate cocl2 • 6h2o

What is the percentage of water in the hydrate CoCl2 • 6H2O? Show work

I’m confused whether it’s 52.17% or 45%

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asked by help pls!!!!!!!!
May 25, 2018
mm = molar mass
mm CoCl2.6H2O= (mm CoCl2 + mm H2O x 6)= ??
mm H2O x 6 = ?

%H2O =( mm H2Ox6/mm CoCl2.6H2O)*100 = ?

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posted by DrBob222
May 25, 2018
mm CoCl2.6H2O= (mm CoCl2 + mm H2O x 6)= 108g H2O

%H2O =( mm H2Ox6/mm CoCl2.6H2O)*100 = ?45%?????

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posted by help pls!!!!!!!!
May 25, 2018
(108/237.9)*100 = about 45% but with that many significant digits in the numbers I would have used AT LEAST 3 in the answer)

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posted by DrBob222
May 25, 2018
3 where?

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posted by help pls!!!!!!!!
May 25, 2018

At the end! That means not 45% but 45.1% or 45.2% or 45.3% or whatever that third digit is..

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posted by DrBob222
May 25, 2018