Destin Brass Products Co. Essay Example for Free

Destin Brass Products Co. Essay The estimated costs calculated using the activity-based costing method is very different from the existing standard unit costs and the revised unit costs. Exhibit 3 uses the traditional cost allocation system, which allocates all costs based on measures of volume. In the standard unit costs, Destin Brass uses direct labor as the only cost driver, which rarely meets the cause-effect standard wanted in cost allocation. Exhibit 4 is similar to exhibit 3, but instead, 4 uses materials and machine hours as the cost driver instead of just direct labor. The new costs are calculated by using the ABC system, which allocates costs that are caused by non-volume-based cost drivers. After recognizing the overhead activities, costs of overhead resources used for the activities are allocated to the activities using cost drivers. Then pooled costs of each activity are allocated to products, using the cost drivers. It takes one large overhead cost pool and breaks it down into several pools, which for this company are: receiving and materials handling, machine usage and maintenance, packing and shipping, and engineering. These have a cause-effect relationship with activities and resources that are used. So unlike exhibit 3 and 4, the new system breaks down the overhead costs a lot more. The new estimated costs are more accurate because the amount allocated to each of the overhead activities for each product is more detailed. It shows the percentage of how much each activity is performed on each product. All 3 products unit costs in the new system are different from exhibit 3 and 4. Unit price for valves has a slight change compare to the standard unit price, but for pumps and flow controllers, there is a dramatic change. Destin Brass are well under their 35% gross margin goal for pumps, and wondering how other companies can sell their pumps for such a low price. They thought the unit costs for pumps is $63.12, when in fact, the more accurate system shows that its only $48.81, $14.31 less than the standard unit cost. This inaccuracy is the reason why Destin Brass is having trouble staying competitive with their price on pumps while other companies are able to sell it for a lower price. The flow controllers have never been a problem for Destin Brass. It seemed to them that they had no competition in that market. Even after raising the prices by 12.5%, demand did not decrease. This is because the more accurate unit cost for flow controllers is actually $100.48, and not $56.50, $43.98 more than what they thought. They have been selling their flow controller at $97.07 each, which is below the unit cost, and that is why no other companies are able to compete in that market. I think Destin Brass should definitely adjust their selling price for all 3 products. For valves, $58.16 should be their new target-selling price if they want to keep the 35% GM goal, but I think they should make the actual selling price to be a little lower than that. That way they can stay/be more competitive in the valves market while having a GM% that is slightly lower, but still close to the goal. Selling price for pumps will have to be lowered for them to become competitive in the pumps market, unlike before. $75.09 would be the price they want to sell it at if they want the 35% GM, but the selling could still be slightly lower then that, allowing them to be competitive while still very close to their goal. Flow controller prices will have to be higher if they want to make a profit from this product. Right now they are making a loss of 4% for each flow controller they sell. If they want to reach the 35% GM mark, they will have to up their cost from $97.07 to $154.58. Just like pumps and valves, price could be a little lower than that, and of course for the same reasons. Yes, this means they will go from having no competition to many competitions in the flow controller market now, but at least they wont be making a loss every time they sell a flow controller. In the following month, assuming quantities produced and sold, activities, and costs were all at standard, the profit reported under the new system would be $540,260.00, and under the present system would be $539,180.00. There is only a difference of $1,080. Destin Brass will not see any major difference in profit in the short run; in this case its over a period of one month. But in the long run, they will definitely see major changes in their profits.

Comparing the Creation Scene in James Whales 1931 Frankenstein and Ken

Comparing the Creation Scene in James Whale's 1931 Frankenstein and Kenneth Brannagh's 1994 Frankenstein James Whale’s 1931 portrayal of Frankenstein when compared to Kenneth Brannagh’s alternate account from 1994 reveals some similarities but also many differences in the way they try to evoke emotions such as horror, fear and expectation from the audience and keep the plot moving. To do this, the directors have used a series of techniques, including: camera shots, use of sound and music, use of lighting and shadows, and mise-en-scene. Many of the differences and similarities between the films are due to the type of audience that the directors were aiming the films at. For example, Whale uses a very traditional horror opening for his creation scene, while Brannagh uses a more contemporary opening with light play and symbolism through candles and shadows. Some of the other main differences between the two styles of films are how closely the film follows the original book, the style through which genres such as horror, romance and action are portrayed, and the strength of the horror and special effects used to keep the audience in a state of expectancy and tension, but also scared and unsure of the outcome. James Whale was trying to create a shocking and contemporary film, which would scare his 1931 audience and be revolutionary in the techniques he used while still retaining a traditional gothic horror genre, whereas Kenneth Brannagh was trying to create an action film, which follows the original book more closely, and portrays the monster in a way that evokes sympathy for the monster, rather than hatred and violence towards a predetermine... ... the audience never really knew how it was going to turn out and what was coming next. However, social preferences and tolerances have changed dramatically over time and so that is why I don’t find the 1931 version as effective at portraying the story or creating tension. Moreover, I find that the 1931 film was certainly more revolutionary than 1994 and tried to go past original limits in regard to style and techniques used more effectively and more continuously than the later film. Finally, I find that although the 1931 film was more revolutionary and may have been more effective if compared with audiences from the respective times, I still prefer the later version it uses more modern effects and follows the original book more closely which allows people who have read the book to relate more closely to the film.

Instilling Conscience-To Kill a Mockingbird Essay

In â€Å"To Kill a Mockingbird† Atticus finch used many quotes to instill conscience on his children. For example: â€Å"You never really understand a person until you consider things from his point of view – until you climb into his skin and walk around in it. † That means that you shouldn’t judge someone until you really know how they are feeling on the inside. He also uses: The one thing that doesn’t abide by majority rule is a person’s conscience. † That means that your conscience doesn’t really tolerate. He also uses: â€Å"Bad language is a stage all children go through, and it dies with time when they learn they’re not attracting attention with it. That means you only curse of use profanity for attention. Atticus Finch demonstrates his love for Jem and Scout by providing them with an education. For example although Scout doesn’t like school enough to pretend to be ill, Atticus keeps urging and convincing her to go to school. Atticus loves his daughter enough to see that getting an education is really important. However, instead of forcing her rudely, he gives her the choice of whether or not to succeed in life, but at the end Scout knows she must consider his opinion and what her father says. In addition, Atticus teaches Scout how to read at an early age and continues to help her practice by reading the newspaper with her every evening. This takes time and he is such a busy lawyer, time is needed for Atticus. Reflecting on what Atticus has done for his children in the novel â€Å"To Kill a Mockingbird†, we can see that he cares very much about Jem and Scout’s futures, and this shows us he really loves both of his children. By providing his children with a relatively excessively amount of freedom, Atticus demonstrates he wants his children to feels free as long as they respect people. For example, Atticus does not limit who Jem and Scout consort with to those who have respectable family backgrounds. Atticus allows his children to judge all people equally and choose their friends or themselves. This is a very special privilege considering that the Finch’s live in southern Alabama, where most people were still prejudged toward African Americans after slavery. Looking at the prestigious Finch family background, we can also see the importance of the privilege. In addition, Atticus allows Scout to dress herself and choose her own clothes as she prefers. She of course dressed herself like a boy and around that time girls were expected to dress like â€Å"ladies† (lady like). Giving his children the right to live their lives with their own power of will or choice, Atticus shows compassion for his children by giving them responsibility and making them responsible. Atticus Finch is a typical man, but as a parent Atticus proves to deviate from the main swing of the Maycomb society. The Maycomb society dictates that children are raised in a traditional matter. The children should do everything they are told and all thoughts they may have are worthless and have no meaning. Atticus does the opposite of the basic principle of the Maycomb society. He lets Jem and Scout to commit their own volition and provides with as much freedom as anyone else. Although his children don’t like going to school, Atticus guides and gets them through long and boring school years. In conclusion Atticus’s methods of raising his children and shoeing his love and respect for them definitely affected their personalities and behavior. In the book â€Å"To Kill a Mockingbird† Atticus is a man who believes in doing the right thing. He takes on the job as Tom Robinson, a black man accused of raping a white woman. He does not know if Robinson is innocent or not at first, but he knows that defending him is the right thing to do. Atticus is well aware that by taking the responsibility as Tom’s lawyer it will not be a popular decision. By taking his position he teaches his children about social responsibility, courage, and taking a stand against something even if you have to stand on the opposite side of the moral majority. Atticus is such a fair and honest man who shares so much wisdom with his children through his actions. Atticus teaches his family that one cannot prejudge people. Just because they may be Cunningham’s, or Mr.  Raymond, doesn’t mean the assumptions that people hear are true. They learn to not fear and hate Mrs. Dubose, when Atticus forces Jem to read to her. Their assumption that she was a mean old lady does not let them see why, until she passed and Atticus explains that she was fighting a drug addiction and was constantly in. When Scout punishes Walter because the teacher did not understand about the Cunningham’s ways, he is invited to come to dinner at the Finch’s house. After her teasing him about her ways, she is quickly discipline by both Atticus and Cal about her manners towards others. Atticus is a man of with a strong sense of equality and fairness and tolerance. He decides to accept defending Tom Robinson (a black man) he receives the case and decides to take action, despite the way his neighbors and the community think, He pushes his family to stand by him without violence towards the people that disagree with him protecting Tom. In essence he teaches his children to tolerate those from other races and do what is right regardless of one’s color, even if it may be received poorly by ones community. He also teaches Jem and Scout the importance of standing up for what you believe in. t is through defending black man Tom Robinson that Atticus knew that there was little chance of acquitting Tom but he believed that he could somehow make a difference in the way that black people were prosecuted. Atticus knows that helping Tom is the right thing to do and thus, carries out the job he accepted. The children are taught this through Atticus’ most famous quote â€Å"shoot all the blue jays you want†¦ but remember it’s a sin to kill a mockingbird†, the mockingbird relates to different characters in the book including Tom Robinson. Atticus also uses the children’s obsession with Boo Radley to teach them to tolerate those who are different. Thus Atticus teaches everyone how to tolerate others and how to stand up for what is right even if it may be unpopular. The children’s biggest assumption is found to be false, because Boo Radley, the man that ate squirrels saved them. The children are taught this through Atticus’ most famous quote â€Å"shoot all the blue jays you want†¦ but remember it’s a sin to kill a mockingbird†, the mockingbird relates to different characters in the book including Boo Radley. The mockingbird is compared to Boo Radley as at the end of the novel when he rescues the children from Bob Ewell, Heck Tate tries to convince Atticus that it was not Jem who stabbed Bob but Boo. Boo is extremely timid and frightened and thus, Heck sees no point in prosecuting him as it would bring him into the limelight and he would have to testify in front of many people. Heck feels that the dead and dealt with the dead and strongly believes that no further negotiation is needed. Courage is the most important lesson taught to the children in this lesson.

Essay on Wuthering Heights - Two Women, Two Sides of the...

Jordan smith EGL120 Essay Student ID: 1051867 Word Count: â€Å"Identify and discuss various representations of woman in Wuthering Heights† The depictions of women in Wuthering Heights reveal that despair and happiness are direct outcomes of one’s decision to either be submissive to or oppose patriarchal constructs respectively. Catherine and Cathy II are portrayed as examples of both how giving power to patriarchal demands leads to misery and pain in contrast to how resisting patriarchal demands will lead to hope and joy. Firstly, the underlying theme of freedom illuminates how the women are influenced to make such critical decisions regarding their respective futures. Secondly, the concept of upbringing illustrates how childhood,†¦show more content†¦Catherine views freedom as something unsafe and untameable and following patriarchy as safe and more suitable despite it also constraining her natural ambitions (Garofalo, 2008: 831). Her choice reflects the idea that freedom is undesirable as it dangerously goes beyond social norms and putts her at odds with society (Hanlon, 1996: 506). Giving power to p atriarchal demands results in negative outcomes for Catherine’s character – continued conflict with other characters, depression, sickness, in the end, untimely death. Cathy II, who in her childhood had the idea of freedom kept away from her, constantly attempts to resist patriarchal constructs in order to achieve being free. Cathy II is represented as a tough, strong-willed female who opposes what others expect for her, in the way she often uses the word ‘defy’ (REFERENCE), the way she aims to ‘draw pleasure from the grief of her enemies’ (REFERENCE) and how she challenges Heathcliff to be physically violent towards her (REFERENCE). A feminist perspective of the novel notes how Cathy II empowers both herself and the female gender in the way she attempts to escape Wuthering Heights and make her own, independent decisions (Hoeveler, 2000: 212-214). Cathy II’s view of freedom is that it’s a treasure that should be earned, and because she’s been denied it by