Art History the Mourning of Christ by Giotto Assignment

Art History the Mourning of Christ by Giotto - Assignment Example Other two figures surrounding Christ are depicted from behind and it is impossible to see if they are men or women. Maria Magdalena holds legs of Christ. We can assume that it is she only because of her red hair. Other five figures are in the middle of the painting. The central figure of this group is a young man with the short haircut and he looks very young. He leans toward Christ and stretches his arms to him as if he wants to embrace him. His face reflects sorrow and grief. Other two men from this group are calm and their sorrow is very deep inside because they look like detached viewers of this tragic scene. There is also another group of mourning people in the left part of the painting. The picture is divided into two main parts upper and lower by a sharp mountain edge. In the upper part of the painting we can see 10 angels flying high in the blue sky, or if to say more exactly, are caught up in emotional explosions of sorrow. Generally, Giotto’s painting expresses a mood of sadness. He uses different devices providing his viewers with possibilities to look at deep space of the painting. He uses foreshortening and it looks like there is a lot of space in this painting. Pastel colours used by the artist create an atmosphere of motion in the painting, or fixed moments of motion if to be more exact. Soft clothing in the lower part of the painting is contrasted with sharp forms of the mountain in the middle of it (Lamentation). Giotto’s new devices belong to the techniques of the Early Renaissance. His painting is 3-dimensional, full of symbols and allegoric meanings (Lamentation). His manner of contrasting human and divine worlds can be seen in the exact depiction of human clothing and angelic images. In such a way Giotto clearly shows that he delimits human and divine worlds. In â€Å"The mourning of Christ† depicts Giotto made an emphasis on mother’s sorrow at Christ.  

Enterprise and Business Development Essay Example | Topics and Well Written Essays - 2750 words - 1

Enterprise and Business Development - Essay Example Though the writer has no direct relationship with either the Microsoft Corporation or its Owner, yet indirectly he has many relations with both of them. The writer is continuous and constant consumer of many of the products of Microsoft, and utilizes them for his domestic, personal and office use. The writer seeks great inspirations by the charismatic personality and unbelievable accomplishments of Mr. Bill Gates, who earned incomparable respect, pelf, possession and fame all over the world within shortest period of time at such a young age. It is therefore, the writer selected him as his favourite entrepreneur. The writer has discussed his early life, schooling and education in Part A of this paper. In addition, his family background and interests have also been discussed in the same part. Similarly in Part B, the writer has described his company and discoveries it has made within short span that looks a dream rather than reality indeed. Furthermore, the writer has poured few words in his business techniques, strategies, vision and future plans that make a remarkable winning combination in the race of achievements and triumphs. The contemporary age is the age of competition and technological advancement. Millions of enterprises have entered the international markets to fulfil the growing needs of the people in order to make human life more and more comfortable and advanced one. The marvellous inventions in the field of technology have brought revolutionary changes in human activities. The induction of computer, mobile-phone and internet has changed the very scenario of everyday professional, occupational and domestic living altogether. The business strategies and corporate enterprises have established trends of perfect competition where people witness dramatic changes on every coming day. â€Å"Western nations, and especially the United States†, Newman & Logan view, â€Å"rely on thousands of

Leadership Study Essay Example for Free

Leadership Study Essay 1.1 Review the range of group and individual whose communication need to be address: As a manger communication plays a very big role. Mangers need to communicate with different people in different mode. Communication should be effective and leave a happy and satisfactory impact. Listening to the team and understanding what they need to say, is the first rule of effective communication. There are wide range of people I need to communicate with daily, weekly and less frequently basis that includes the other managers, visitors, parents, care workers extra. I communicate with all these people in writing, verbally and by listening. When I am communicating with these people mentioned above as well as in the graph I use different skills for example if I am talking to a visitor , I make sure that they should feel valued , supported and understood. On the other hand if I am talking to my junior staff I make sure they understand my instructions. I make sure that they understand that they have to do what I requested them but at the same time they are happy and motivated. These are the example of few people I communicate with. I will not write all of them in here except the other manager, with them we require mutual respect and understanding. Relationship and contacts: Parents Other Managers visitors Team Including Voluntary Relationship Children And contacts Marketing Care worker People Mode: Speaking, Listing and Writing are the essentials of communication through Meetings emails and verbal communication. 1.2 : Explain how to support effective communication with the job role Good communication is very important to develop good relationship and share information with people. I communicate with so many different people as I mentioned above. Effective communication helps people to interact with other people and allow you to communicate successfully. Communication should make the atmosphere of trust and cooperation. When I am communicating with parent I make sure I am listening to them and showing them that they are understood by giving paralinguistic. I make sure that I understand and come up with satisfactory solution so they trust and cooperate me and my organisation. I also make sure that they trust us that we are giving their children the best environment. When I am communicating with my staff I make sure they are understood, I am sensitive to their needs, I am involving them in decision making, listening. I make sure that my massage is across and effective. It helps us to make good relationship with people. On the other hand people like in KHDA, Municipality and different companies need informative but simple writing and verbal communication. Case History: I had one parent came very angry that the child got hurt and we are not taking care of it. When the parent came I listen to him for half an hour without reacting. We showed him the CCTV footage. Parent apologise for his reaction and went happily. Detail where effective communication worked: The teacher told me exactly what happened and told me that the mother was not happy. I went back checked CCTV. Father came I was listening and waited till he was calm down and showed him the CCTV footage. COMMUNICATION MODE: Listing, speaking, pictorial , formal and informal etc Effective communication 1. Personal 2. Knowledgeable 3. Specific 4. Focus on others need and requirements 5. Listen 6. Replace ego with Empathy 7. Read between the lines 8. Informative 9. Speak to the group as individual 10. Be prepared Purpose of communication As a manger I make sure that all the communication either it is written or verbal is delivering the best impact and effective massage. To delegate of work Meetings Presentations Supervision Appraisals Negotiations Interviewing Making relationship with co-workers and clients 1.3 Analyse The Barriers and challenges to communication Effective Communication is significant and a fundamental relationship-building skill in the workplace for any employee especially for managers to perform the basic functions of management, i.e., Planning, Organising, Leading and Controlling. If people dont communicate well they limit their ability to connect on any meaningful level which can create conflict. Depending on the position in workplace, others will have expectations of how an individual should communicate with others. It is important that for any employee show respect to those he or she works with. The general social care council’s code of practice states that communications should be conducted in an appropriate, open, accurate and  straightforward way. By communicating in this way others will have trust and confidence in any employee and their abilities. Workplace relationships become a lot stronger when people can clearly and effectively communicate what they need and allow others to do the same. There are sever al barriers that affect the flow of communication in an organisation. These barriers interrupt the flow of communication from the sender to the receiver, thus making communication ineffective. It is essential for managers to overcome these barriers. The main barriers of communication are summarised below. The first barriers to check out are those that an employee could be creating. People may think that they are doing everything possible to assist communication, but they should make sure that they are not making it difficult for people to understand what they say for instance using abbreviations another person does not understand. People should avoid professional jargon and terminology. I am managing from last 3 years and I find out that sometimes the massage has been not across. We usually feel that the other party I reviewed why it happened I figured it out Few points mention below 1. Language barriers 2. Culture and values 3. Too much instruction 4. Disagreements 5. Tiredness 6. Inappropriate environment 7. Faulty Presentation 8. Limited capacity 9. Assumptions 10. Miscommunication 11. Interference 12. Linguistic Barriers 13. Negative feelings 1.4: Implement a strategy to overcome communication Barrier Communication is a regular part of every agenda. Not just communicating in meetings, but  actually having a â€Å"communication plan† as part of most agendas. Something as small as effective writing or as large as understanding interpersonal relations. There are a lot of communication barriers faced these days by all. The message intended by the sender is not understood by the receiver in the same terms and sense and thus communication breakdown occurs. It is essential to deal and cope up with these communication barriers so as to ensure smooth and effective communication. I will give now some example how I overcome with these barriers in my setting Plan to make communication better 1. Eliminating differences in perception: The organization should ensure that it is recruiting right individuals on the job. It’s the responsibility of the interviewer to ensure that the interviewee has command over the written and spoken language. There should be proper Induction program so that the policies of the company are clear to all the employees. There should be proper trainings conducted for required employees (for eg: Voice and Accent training). 2. Use of Simple Language: Use of simple and clear words should be emphasized. Use of ambiguous words and jargons should be avoided. 3. Reduction and elimination of noise levels: Noise is the main communication barrier which must be overcome on priority basis. It is essential to identify the source of noise and then eliminate that source. 4. Active Listening: Listen attentively and carefully. There is a difference between â€Å"listening† and â€Å"hearing†. Active listening means hearing with proper understand ing of the message that is heard. By asking questions the speaker can ensure whether his/her message is understood or not by the receiver in the same terms as intended by the speaker. 5. Emotional State: During communication one should make effective use of body language. He/she should not show their emotions while communication as the receiver might misinterpret the message being delivered. For example, if the conveyer of the message is in a bad mood then the receiver might think that the information being delivered is not good. 6. Simple Organizational Structure: The organizational structure should not be complex. The number of hierarchical levels should be optimum. There should be a ideal span of control within the organization. Simpler the organizational structure, more effective will be the communication. 7. Avoid Information Overload: The  managers should know how to prioritize their work. They should not overload themselves with the work. They should spend quality time with their subordinates and should listen to their problems and feedbacks actively. 8. Give Constructive Feedback: Avoid giving negative feedback. The contents of the feedback might be negative, but it should be delivered constructively. Constructive feedback will lead to effec tive communication between the superior and subordinate. 9. Proper Media Selection: The managers should properly select the medium of communication. Simple messages should be conveyed orally, like: face to face interaction or meetings. Use of written means of communication should be encouraged for delivering complex messages. For significant messages reminders can be given by using written means of communication such as: Memos, Notices etc. 10. Flexibility in meeting the targets: For effective communication in an organization the managers should ensure that the individuals are meeting their targets timely without skipping the formal channels of communication. There should not be much pressure on employees to meet their targets. 1.4 Mode Of Communication 1. Written 2. Verbal 3. Pictorial 4. Paralinguistic 5. Formal 6. Informal

Graphite Electrodes Production and Optimization Practices

Graphite Electrodes Production and Optimization Practices Graphite electrodes are used in both DC and AC electric arc furnaces. Companies who use electric arc furnaces have to cover the cost of these consumable electrodes during production, so optimizing the usage of graphite electrodes is a money-saving opportunity. This paper aims to discuss the production process of graphite electrodes as well as industry practices that are used to enhance the life of electrodes. To produce a graphite electrode, carbon is required. The carbon source for graphite electrodes comes from the petroleum industry as a by-product from the oil refining process. In the refining of crude oil, hydrocarbon chains are cracked in coking units and the resulting fuels are then separated as kerosene, gasoline, and diesel. As chains of hydrocarbons are being cracked in this process, pure carbon becomes deposited on the sidewalls of the coking units. The carbon on the sidewalls accumulates up to a certain point when it is the ground out of the unit. This carbon is called petroleum coke, or petcoke. This is the carbon source for graphite electrodes. After the petcoke is obtained from the oil refinery, it is blended with pitch to make a plastic-like material. (Making a UCAR ® Graphite Electrode) This blend of petcoke and pitch is then extruded through a circular die and cut off in sections. It is then baked at a temperature of above 800 degrees Celsius for a period of one to two weeks. After baking, the electrode is impregnated with more pitch to increase the density of the electrode which lowers electrical resistance and makes it stronger. The electrode is then re-baked at a slightly lower temperature to drive off volatiles found in the pitch. Finally, the electrode is heated to a temperature of about 3000 degrees Celsius to recrystallize the carbon into graphite. This final heating is called graphitization. Graphitization is very important in electrode manufacturing because it provides better mechanical strength and also improves electrical conductivity. The final step in electrode production is machining. The electrodes are machined to specific tolerances. This is especially important at the ends of the electrodes where the joints connect. (D. Klein) A good connection between joints is necessary for mechanical and electrical properties of the electrode. Electrode consumption takes on two forms: Continuous consumption and discontinuous consumption. (Richard J. Fruehan) Continuous consumption contributes 90% of total electrode consumption while discontinuous consumption only accounts for 10%. Even though discontinuous consumption accounts for far less than continuous consumption, discontinuous consumption can also account for furnace downtime which can cost a lot of money. So even though it is a small percentage, it is worthwhile to try to prevent it for the sake of productivity. In continuous consumption, the tip and sidewalls oxidize and the mass of the electrode is reduced. Tip consumption is a function of current and angle. Higher currents and steeper tip angles both yield faster oxidation rates of electrodes. (A. Lefort) Higher currents increase the temperature of the electrode which favors a faster oxidation rate. The steeper the tip angle, the closer the electrode needs to be to the steel bath to arc. Steel is more likely to splash onto the electrode if it is closer to the bath. One way to reduce the oxidation rate of electrodes is to cool them. Water cooled electrodes have been shown to reduce the oxidation rate of the sidewalls by 40% and the tip by 50%. One issue with water cooled electrodes is the flow rate of the water. If the flow rate is too high, water will pour into the furnace and increase the heat loss. The loss of heat can end up costing more than the money saved from reducing electrode consumption, so this is an important factor to conside r in this process. In discontinuous consumption, one of the most obvious techniques to prevent electrode breakage is simply to not ram the electrodes into the steel scrap. Graphite is a soft, brittle material and steel scrap is pretty hard and durable. If these two materials come head-to-head, the steel wins. Another method of discontinuous consumption is tip spalling. (A. Lefrank) This is more prevalent in DC furnaces than in AC furnaces because the DC electrodes see higher temperatures and therefore higher thermal stresses. The temperature gradient can be significant in the tip of a DC electrode and the thermal expansion of graphite can cause enough stress on the tip to break off small pieces. (J. E. Surma) Normally, the arc in a DC furnace will move about randomly, but occasionally the arc will sit in one spot, heating up that portion of the electrode tip creating thermal stresses that cause the tip to spall. Arc deflection control is a practice that has been implemented so when the arc becomes fixa ted on one spot, it will essentially â€Å"push† the arc out from that spot to get it to move about in a random fashion once more. Another practice to prevent the discontinuous consumption of electrodes is to ensure proper torque is applied when installing new electrode segments. The vibrations from the furnace and electromagnetic forces due to the flow of electricity give electrodes a good shaking. This can jostle the segments loose from their joints. This is mainly a problem in DC furnaces because AC furnaces are designed to ensure that the electromagnetic forces work to their advantage. In AC furnaces, the phase sequence is counterclockwise, so the forces on the electrodes due to the electromagnetism of the system only ever tightens the electrode joints. Below is a chart of recommended torque according to electrode diameter from SGL Carbons website and an AC furnace schematic of forces due to phase sequence. One final practice that helps prevent the failure of electrode joints is to turn off the water spray for a few minutes after the addition of another electrode segment. (Richard J. Fruehan) The temperature gradient is much steeper when the water spray operation is active. This thermal gradient can cause a problem when it reaches the joint because of the thermal expansion of graphite. Even if the electrode was tightened with the proper amount of torque, the effects of temperature on the electrode joint is enough to loosen it. This coupled with the furnace vibrations could be enough to cause the electrode joint to fail. In conclusion, graphite electrodes are an essential part of electric arc furnace steelmaking. Since they are consumable, any way to improve the life and efficiency of an electrode saves money in the steelmaking industry. Practices such as water cooling electrodes and optimizing current and tip angle are effective ways of reducing the oxidation of electrodes while taking care not to impact the scrap during melting, ensuring proper torque during installation, and turning off the water spray while adding another segment all help reduce breakage and joint failure. Works Cited: A. Lefort, M. J. Parizet, S. E. El-Fassi and M. Abbaoui. Erosion of Graphite Electrodes. J. Phys. D: Appl. Phys. 26 (1993): 1239-1243. A. Lefrank, W. J. Jones, and R. G. Wetter. DC Steelmaking Conditions and Electrode Performance. Electric Furnace Conference Proceedings 53. Warrendale: Iron and Steel Society, 1995. 337-346. D. Klein, K. Wimmer. DC Electrodes A Key Factor for Progress in EAF Production. Metallurgical Plant and Technology International 18:4 (1995): 54-63. Graphite and Carbon Electrodes. 6 December 2009 . J. E. Surma, D. R. Cohn, D. L. Smatlak, P. Thomas, P. P. Woskov, C. H. Titus, J. K. Wittle, R. A. Hamilton. Graphite Electrode DC Arc Technology Development for Treatment of Buried Wastes. Waste Management 93 Symposia. Tuscon, 1993. Making a UCAR ® Graphite Electrode. 2007. 6 December 2009 . Richard J. Fruehan, Ph.D. The Making, Shaping and Treating of Steel 11th Edition. Richard J. Fruehan, Ph.D. The Making, Shaping and Treating of Steel 11th Edition. Pittsburgh: The AISE Steel Foundation, 1998. 562-574.

Tori Amos Biography :: essays research papers

Tori Amos, Goddess of Rock and Roll, and the piano. The girl who has been through so much, but still lives to tell about it and share all of her life experiences through her songs. Her life is almost like a song itself, with all of the trials and tribulations one can imagine.  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Amos, who was born in Newton, North Carolina on August 22nd, 1963 wasn’t originally called Tori. Her given name was Myra Ellen. The change of her name came later in her career. Right from the beginning, her talents on the piano were recognized. At the young age of three, before her legs were even long enough to reach the pedals, she was climbing up to the piano bench to play a song. By the age of five, she was the youngest student to ever be accepted to the Peabody Conservatory in Baltimore. She stayed at the Conservatory for several years, but by the age of eleven she was asked to leave because she didn’t want to play the music that was required of her. She once stated in an interview on the Rosie O’Donnell Show, â€Å"Those guys are dead, why do I want to play that crap! I want to be a composer...don’t we all...but I did.†   Ã‚  Ã‚  Ã‚  Ã‚  After getting kicked out of the school she began playing at piano bars. Her father always was tagging along, because she wasn’t old enough to go alone. She played at the bars, in addition to a Marriot hotel, until she graduated from high school. Sometime after that Ellen, as she was called, changed her name. One of Tori’s sisters brought her boyfriend to one of Tori’s shows one night to see her play. After the show the boyfriend told Amos that she indeed was not an Ellen. She looked like a Tori, and that is how it all began.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  After high school, she joined a band called Y Kant Tori Read. The band signed to the Atlantic record label, and worked on the release of their first album. Their CD release flopped, and the band broke up. When their CD was first released, not many people wanted it. Amazingly enough, the CD now goes for around one hundred dollars as a Tori collectors item.   Ã‚  Ã‚  Ã‚  Ã‚  During this time, Tori was still doing little gigs here and there. One night after a show, something happened that changed her life dramatically. Tori offered a member of the audience a ride home after the show, and he raped her in the back of the car with a gun to her head.

Sir William Wallace :: essays research papers

The Help of Sir William Wallace Sir William Wallace is one of Scotland’s greatest generals and was a great help towards the freedom of Scotland because he brought patriotism to the minds of his fellow Scotsmen in order fight for the freedom for which was nearly taken away by the their English neighbors. He would ride through Scotland gathering clans both from the high and lowlands. Over the years after his death, Scots have proclaimed Sir William Wallace as their countries hero and the man who made freedom run through the blood of so many who were by his side.   Ã‚  Ã‚  Ã‚  Ã‚  Hundreds of years before the time of Sir William Wallace, Roman troops tried to conquer parts of Scotland but failed. The savagery of the Scots put the fear in the Romans and caused them to build Hadrian’s Wall. The wall separated Scotland and England (which was part of the Roman Empire). When the great empire fell to destruction by many Germanic tribes, Scots began to live a more peaceful life. During the Norman conquest of 1066, a group of people called the Normans invaded England, killed many Anglo-Saxon and Celtic tribes, and took over the country. England was now under Norman rule and would stay that way. (Compton’s Home Encyclopedia CD Rom)   Ã‚  Ã‚  Ã‚  Ã‚  In 1296, English troops invaded the lowlands of Scotland burning villages, killing innocent Scots, and trying to over rule the vast countrysides of the lowlands and the highlands. The new ruler of England, King Edward I the Long Shanks, started all this. He believed that he should have control of the whole island itself. His idea about conquering Scotland was that if he can’t beat them out, then he could breed them out. He brought the old English custom called Prima Noctes; if a woman is married in the country of Scotland, an English lord has every right to take her away from her husband for a few days and have his ways with her. Clans of lowlanders came together to form an army. It took awhile for the highlanders to know about this. Conflicts brook out between the Scottish rebels and English troops. Bows and arrows and other combat weapons were taken from the Scots except for their swords and axes. (Compton’s Home Encyclopedia CD Rom)   Ã‚  Ã‚  Ã‚  Ã‚  The answer to Scotland’s problems came with the birth of William Wallace. His exact date of birth is unknown but he was born in the 1270’s.

Week 2 Quiz

. (TCO 2) Bubba’s Crawfish Processing Company uses a traditional overhead allocation based on direct labor hours. For the current year overhead is estimated at $2,250,000 and direct labor hours are budgeted at 415,000 hours. Actual overhead was $2,200,000 and actual direct labor hours worked were 422,000. (a) Calculate the predetermined overhead rate. Rate, based on budgeted factory overhead cost and budgeted activity, that is established before a period begins. 2,250,000/415,000Budgeted activity units used in the denominator of the formula, more often called the denominator level, are measured in direct labor-hours, machine-hours, direct labor costs, or production units. Read more: http://www. answers. com/topic/predetermined-overhead-rate#ixzz2NxCv9pKK (b) Calculate the overhead applied. Applied overhead = predetermined overhead rate x actual direct labor (c) Determin Prorate the overhead variance to the appropriate accounts 765 – 750 = variance of 15K Rate This Answe r e the amount of overhead that is over/under applied. 2. TCO 2) Thibodeaux Limousine Corporation is trying to determine a predetermined manufacturing overhead. Estimated overhead for the upcoming year is $776,000. Budgeted machine hours are 105,000 hours, and budgeted labor hours are 17,500 hours at a rate of $10. 00 per hour. Compute the predetermined overhead rate based on: (a) Direct labor dollars Labor rate variance = (Actual hours worked ? Actual rate) ? (Actual hours worked ? Standard rate) Read more at http://accounting4management. com/direct_labor_rate_variance. htm#pqUTOT7ClOOtMr4F. 99 (b) Direct labor hours (c) Machine hours 3. TCO 1) List and briefly describe four of the five differences between managerial accounting and financial accounting 4. (TCO 2)The following information is available for Sappy’s Surgical Shears for the fiscal year ending December 31, 20XX. Beginning balance in Finished Goods $ 17,000 Ending balance in Finished Goods 15,200 Beginning balance in Work in Process 2,500Ending balance in Work in Process 1,836 Selling expenses 123,000 General and administrative expenses 89,000Direct material cost 54,500 Direct labor cost 66,000 Manufacturing overhead 21,400 Sales 385,000 Prepare a schedule of cost of goods manufactured. . (TCO 2) Match each of the following six terms with the phrase that most closely describes it. Each answer below may be used only once. Read also Quiz Week 42. ______ 1. activity-based costing ______ 2. cost of goods available for sale ______ 3. period costs ______ 4. process costing system ______ 5. just-in-time system ______ 6. work in process A) Costs assigned to the goods produced; also known as manufacturing costs (B) Materials costs that are not traced directly to products produced (C) System that seeks to minimize Raw Materials Inventory and Work in Process Inventory (D) Cost of items that are completed and transferred from Work in Process Inventory to Finished Goods Inventory (E) Costs that are identified with accounting periods rather than with goods produced (F) Actual overhead is greater than overhead that has been applied to products (G) Method of assigning overhead costs that uses multiple allocation bases (H) System that uses job-order sheets to collect costs for each individual job (I) Cost of all materials and parts that are directly traced to the items produced (J) Beginning balance in the Finished G oods Inventory plus cost of goods manufactured (K) Overhead applied to products is greater than the actual overhead costs incurred (L) Used by companies that produce large quantities of identical items (M) Cost of all manufacturing activities other than direct material and direct labor (N) Inventory account that contains the cost of goods that are only partially completed 6. (TCO 2) Far Out Ceramics akes custom macaroni tile and applies job-order costing. The following information relates to the fiscal year ending December 31,20XX. Beginning balance in Raw Materials Inventory $ 12,500 Purchases of raw material 189,000 Ending balance in Raw Materials Inventory 14,300Beginning balance in Work in Process 24,500 Ending balance in Work in Process 23,100Direct labor cost 89,700 Manufacturing overhead applied 66,200 Actual manufacturing overhead 64,100Beginning balance in Finished Goods 28,900 Ending balance in Finished Goods 24,300Sales 432,000Selling expenses 120,000 General and administ rative expenses 86,000 How much is cost of goods sold? 7. TCO 2) Match each of the six following terms with the phrase that most closely describes it. Each answer may be used only once. _____ 1. Direct costs _____ 2. Fixed costs _____ 3. Incremental costs _____ 4. Economic Resource Planning system _____ 5. Noncontrollable costs _____ 6. Opportunity costs (A) Costs that increase or decrease in total in response to increases or decreases in the level of business activity (B) Costs that are directly traceable to a product, activity, or department (C) Costs that a manager can influence (D) The difference in costs between decision alternatives (E) Costs incurred in the past that are not relevant to present decisions (F) Costs that cannot be influenced by a manager G) Financial plans prepared by management accountants (H) Value of the benefits foregone when one decision alternative is selected over another (I) Costs that cannot be directly traced to a product, activity, or department or a re not worth tracing (J) Costs that do not change in total with changes in the level of business activity (K) These systems prepare a master production systems and all the support across the company. (L) Allows companies and suppliers to share information to improve efficiency in getting inputs. (M) Allows customer data analysis and support, often in online format for customers. 8. (TCO 3) The Marinade Department began the period with 150,000 units.During the period the department received another 180,000 units from the prior department and at the end of the period 112,000 units remained which were 17%complete. How much are equivalent units in The Marinade Department’s work in process inventory at the end of the period? (TCO 3) The Franc Zeppo Venture manufactures a product that goes through two processing departments. Information relating to the activity in the first department during April is given below: Work in process, April 1: 50,000 units (80% completed for materials a nd 60%completed for conversion. Work in process, April 30: 45,000 units (70% completed for materials and 60%completed for conversion. 4. The department started 380,000 units into production during the month and transferred 385,000 completed units to the next department.Compute and calculate the equivalent units of production for the first department for April, assuming the company uses the weighted-average method of accounting for units and costs. 1. Question : (TCO D) A company that has a profit can increase its return on investment by Student Answer: increasing sales revenue and operating expenses by the same dollar amount. increasing average operating assets and operating expenses by the same dollar amount. increasing sales revenue and operating expenses by the same percentage. decreasing average operating assets and sales by the same percentage. Instructor Explanation: Chapter 12 2. Question : (TCO D) Given the following data, what would ROI be?Sales $50,000 Net operating income $5,000 Contribution margin $20,000 Average operating assets $25,000 Stockholder's equity $15,000 Student Answer: 10% 20% 16. 7% 80% Instructor Explanation: See Chapter 12. ROI = Net operating income / Average operating assets = $5,000 / $25,000 = 20. 0% 3. Question : (TCO D) Given the following data: What is the return on the investment (ROI)? Sales $50. 000 Net operating income $5,000 Contribution margin $20,000 Average operating assets $25,000 Stockholder's equity $15,000 Student Answer: 10% 20% 16. 7% 80% Instructor Explanation: ROI = Net operating income / Average operating assets = $5,000 / $25,000 = 20. 0%