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Exercise 5-3 reconciliation of absorption and variable costing net

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EXERCISE 5-3 Reconciliation of Absorption and Variable Costing Net Operating Incomes [LO 5-3J

Jorgansen Lighting, Inc., manufactures heavy-duty street lighting systems for municipalities. The 

company uses variable costing for internal management reports and absorption costing for external 

reports to shareholders, creditors, and the government. The company has provided the following data:

Inventories: Year 1 Year 2 Year 3

Beginning (units) 200 170 180

Ending (units) 170 180 220

Variable costing net operating Income $1,080,400 $1,032,400 $996,400

The company’s fixed manufacturing overhead per unit was constant at $560 for all three years. Required:

L Determine each year’s absorption costing net Operating income. Present your answer in the form of a reconciliation report,

2. In Year 4. the company’s variable costing net Operating income was $984,400 and its absorp¬tion costing net operating income was $1,012,400. Did inventories increase or decrease dur-

ing Year 4? How much fixed manufacturing overhead cost was deferred or released front inventory during Year 4.?

EXERCISE 5-4 Basle Segmented Income Statement [LO 5-11

Royal Lawncare Company produces and sells two packaged products, weedban and Greengrow. Revenue and cost information relating to the products follow:

Product

Selling price per unit ……….. Vat Int)le expenses per unit . .

Tracecable fixed oxpenses pet yemt Weedban Greengrow

$6.00 $7.50

$2.40 $5.25

$45,000 $21,000

 

Variable Costing and Segment Reporting: Tools for Management Common fixed expenses in the company total $33.(XX) annually. Last year the company produced and sold 15,000 units of Weedban and 28,0(X) units of Grccngrow.

Required:

Prepare a contribution format income statement segmented by product lines.

EXERCISE 5-6 Variable and Absorption Costing Unit Product Costs and Income Statements [LO 5-1, 10 5-2]

Lynch Company manufactures and sells a single product. The following costs were incurred during the company’s first year of operations:

Variable costs per unit: Manufacturing:

Direct materials   $6

Direct labor $9

Variable manufacturing overhead   $3

Variable selling and administrative $4

Fixed costs per year:

Fixed manufacturing overhead $300,000

Fixed selling and administrative $190,000

During the year, the company produced 25,000 units and sold 20,000 units. The selling price of the company’s product is $50 per unit.

Required:

1. Assume that the company uses absorption costing:

a. Compute the unit product cost.

b. Prepare an income statement for the year.

2. Assume that the company uses variable costing:

a. Compute the unit product cost.

b. Prepare an income statement for the year.

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Discussion 2.1

In the article "Learning How to Code-Switch: Humbling, but Necessary," Eric Deggans describes his experiences with code switching. For your next discussion board, you should describe your own experiences switching between different audiences, cultures or social groups.  How does your language and behavior change depending on the people you are around?  Have you ever had an experience in which your failure to adapt to a new situation caused problems?  Do you have difficultly maintaining your own identity when you are required to code switch?

Complete this discussion board with one initial response of at least 300 words and two replies of at least 100 words each. Be sure to include at least 2 vocabulary words from this unit. Identify these these words using red text.

Vocabulary for Unit Two

These are the vocabulary words for Unit 2.  Remember to incorporate at least two words into your Discussion Board.  Identify the words by using red text.

Benevolent         Reclamation          Dubious           Fabricated

Hypocrisy            Slander                 Astute              Ambiguous

Apathetic             Arbitrary

 https://www.npr.org/sections/codeswitch/2013/04/10/176234171/learning-how-to-code-switch-humbling-but-necessary 

Discussion 3.1

After reading the items in the folder above related to Beyoncé, please respond to both parts below:

Part 1: When you first read Berlatsky's article, what was your reaction? Were you able to find his main argument? What aspects of his argument did you agree with or disagree with?

Part 2: After reading the two example essays, did your perspective about the article change? Did you see aspects of the article that you didn't notice before? Do you agree with the responses from either of the example essays?

Complete this discussion board with one initial response of at least 300 words and two replies of at least 100 words each. Be sure to include two vocabulary words highlighted in red.

Vocabulary for Unit 3

These are the vocabulary words for this unit.  Remember to incorporate them into your Discussion Board in this unit.

Conviction          Impression          Misconception           Perspective

Profound            Inherent              Inveterate                  Amenable

Impinge              Subversion         Aesthetic

Instructions

Beyoncé is both celebrated and scrutinized for her artistic talents and for the way she presents herself to the world. The article that I've linked to below demonstrates some of these diverse viewpoints. Take some time to read the article carefully. As you read, look for the author's viewpoint, keeping in mind that he spends a great deal of time summarizing the viewpoints of others. In a way, the author, Noah Berlatsky, is writing a summary/response: first, he summarizes the viewpoints of Bill O'Reilly and bell hooks (who has intentionally changed her name so that the first letters are lowercase) and then he provides a response. Look for Berlatsky's response.

Beyonce: Sex Terrorist

Follow this link to Berlatsky's article. 

Berlatsky, Noah.  "Beyonce: Sex Terrorist: A Meance to Conservatives and Liberals Alike." The Atlantic. 12 May 2014. http://www.theatlantic.com/entertainment/archive/2014/05/beyonce-sex-terrorist-a-menace-for-conservatives-and-liberals-alike/362085/. 30 January 2017.

 https://www.theatlantic.com/entertainment/archive/2014/05/beyonce-sex-terrorist-a-menace-for-conservatives-and-liberals-alike/362085/ 

Reflection

Take a moment to reflect upon the article you've just read. What is Berlatsky's main argument? How does his argument compare to O'Reilly's and hooks's statements about Beyoncé? Do you agree or disagree with Berlatsky?

Examples

Attached Files:

Beyonce Student Example 2.docx - Alternative Formats (21.013 KB)

Beyonce Student Example 1.docx - Alternative Formats (19.234 KB)

Read the attached examples of students writing summary/response essays about Berlatsky's article. Once you've read the examples, go back to the lesson and complete the discussion board assignment. 

Discussion 4.1

For this discussion board, first choose an image from the "images" folder to respond to.  In your discussion board post, begin by describing the image you have chosen and explaining your initial reactions to the image.  From there, provide your reader with an analysis of the image, using terms introduced earlier in this unit: composition, context, content, framing, lighting, angle, intertextuality, focus,  etc.  Be sure to begin your response by identifying which image you have chosen.

Complete this discussion board with one initial response of at least 300 words and two replies of at least 100 words each.

As always,  be sure to use two vocabulary words from the unit.

Vocabulary for Unit 4

These are the vocabulary words for this unit.  Remember to incorporate them into your Discussion Board in this unit.

Inconsequential      Superficial         Tenuous      Trivial

Compelling             Obstinate         Tenacity       Consensus

Derived                   Acquired

Discussion 5.1

You should have already chosen a topic for your final essay.  Now, you need to explore the multiple viewpoints associated with that topic. Go to the discussion board and write a brief essay (300 words minimum) summarizing some of the multiple viewpoints associated with that topic (for and against, pro and con).  At the end of your essay, present your own opinion on the topic in the form of a thesis statement or arguable claim.  Refer to the previous video lesson on constructing an arguable thesis to help you.

As you respond to your peers (2 replies, 100 words each), try to fill in any gaps you see in their understanding of the pros and cons of the issue.  In addition, evaluate the thesis statement.  Does it make a limited and arguable claim about the topic or issue?  If not, suggest ways to improve the thesis.

Vocabulary for Unit Five

These are the vocabulary words for Unit 5.  Remember to incorporate them into your Discussion Board in this unit.

Plausible       Objectivity       Substantiated

Integrity         Effusive          Superfluous

Sanction       Fabricated      Ambiguous

Ambivalent

default image
July 1, 2023
    

Discussion 2.1

In the article "Learning How to Code-Switch: Humbling, but Necessary," Eric Deggans describes his experiences with code switching. For your next discussion board, you should describe your own experiences switching between different audiences, cultures or social groups.  How does your language and behavior change depending on the people you are around?  Have you ever had an experience in which your failure to adapt to a new situation caused problems?  Do you have difficultly maintaining your own identity when you are required to code switch?

Complete this discussion board with one initial response of at least 300 words and two replies of at least 100 words each. Be sure to include at least 2 vocabulary words from this unit. Identify these these words using red text.

Vocabulary for Unit Two

These are the vocabulary words for Unit 2.  Remember to incorporate at least two words into your Discussion Board.  Identify the words by using red text.

Benevolent         Reclamation          Dubious           Fabricated

Hypocrisy            Slander                 Astute              Ambiguous

Apathetic             Arbitrary

 https://www.npr.org/sections/codeswitch/2013/04/10/176234171/learning-how-to-code-switch-humbling-but-necessary 

Discussion 3.1

After reading the items in the folder above related to Beyoncé, please respond to both parts below:

Part 1: When you first read Berlatsky's article, what was your reaction? Were you able to find his main argument? What aspects of his argument did you agree with or disagree with?

Part 2: After reading the two example essays, did your perspective about the article change? Did you see aspects of the article that you didn't notice before? Do you agree with the responses from either of the example essays?

Complete this discussion board with one initial response of at least 300 words and two replies of at least 100 words each. Be sure to include two vocabulary words highlighted in red.

Vocabulary for Unit 3

These are the vocabulary words for this unit.  Remember to incorporate them into your Discussion Board in this unit.

Conviction          Impression          Misconception           Perspective

Profound            Inherent              Inveterate                  Amenable

Impinge              Subversion         Aesthetic

Instructions

Beyoncé is both celebrated and scrutinized for her artistic talents and for the way she presents herself to the world. The article that I've linked to below demonstrates some of these diverse viewpoints. Take some time to read the article carefully. As you read, look for the author's viewpoint, keeping in mind that he spends a great deal of time summarizing the viewpoints of others. In a way, the author, Noah Berlatsky, is writing a summary/response: first, he summarizes the viewpoints of Bill O'Reilly and bell hooks (who has intentionally changed her name so that the first letters are lowercase) and then he provides a response. Look for Berlatsky's response.

Beyonce: Sex Terrorist

Follow this link to Berlatsky's article. 

Berlatsky, Noah.  "Beyonce: Sex Terrorist: A Meance to Conservatives and Liberals Alike." The Atlantic. 12 May 2014. http://www.theatlantic.com/entertainment/archive/2014/05/beyonce-sex-terrorist-a-menace-for-conservatives-and-liberals-alike/362085/. 30 January 2017.

 https://www.theatlantic.com/entertainment/archive/2014/05/beyonce-sex-terrorist-a-menace-for-conservatives-and-liberals-alike/362085/ 

Reflection

Take a moment to reflect upon the article you've just read. What is Berlatsky's main argument? How does his argument compare to O'Reilly's and hooks's statements about Beyoncé? Do you agree or disagree with Berlatsky?

Examples

Attached Files:

Beyonce Student Example 2.docx - Alternative Formats (21.013 KB)

Beyonce Student Example 1.docx - Alternative Formats (19.234 KB)

Read the attached examples of students writing summary/response essays about Berlatsky's article. Once you've read the examples, go back to the lesson and complete the discussion board assignment. 

Discussion 4.1

For this discussion board, first choose an image from the "images" folder to respond to.  In your discussion board post, begin by describing the image you have chosen and explaining your initial reactions to the image.  From there, provide your reader with an analysis of the image, using terms introduced earlier in this unit: composition, context, content, framing, lighting, angle, intertextuality, focus,  etc.  Be sure to begin your response by identifying which image you have chosen.

Complete this discussion board with one initial response of at least 300 words and two replies of at least 100 words each.

As always,  be sure to use two vocabulary words from the unit.

Vocabulary for Unit 4

These are the vocabulary words for this unit.  Remember to incorporate them into your Discussion Board in this unit.

Inconsequential      Superficial         Tenuous      Trivial

Compelling             Obstinate         Tenacity       Consensus

Derived                   Acquired

Discussion 5.1

You should have already chosen a topic for your final essay.  Now, you need to explore the multiple viewpoints associated with that topic. Go to the discussion board and write a brief essay (300 words minimum) summarizing some of the multiple viewpoints associated with that topic (for and against, pro and con).  At the end of your essay, present your own opinion on the topic in the form of a thesis statement or arguable claim.  Refer to the previous video lesson on constructing an arguable thesis to help you.

As you respond to your peers (2 replies, 100 words each), try to fill in any gaps you see in their understanding of the pros and cons of the issue.  In addition, evaluate the thesis statement.  Does it make a limited and arguable claim about the topic or issue?  If not, suggest ways to improve the thesis.

Vocabulary for Unit Five

These are the vocabulary words for Unit 5.  Remember to incorporate them into your Discussion Board in this unit.

Plausible       Objectivity       Substantiated

Integrity         Effusive          Superfluous

Sanction       Fabricated      Ambiguous

Ambivalent

default image
July 1, 2023
    

Discussion 2.1

In the article "Learning How to Code-Switch: Humbling, but Necessary," Eric Deggans describes his experiences with code switching. For your next discussion board, you should describe your own experiences switching between different audiences, cultures or social groups.  How does your language and behavior change depending on the people you are around?  Have you ever had an experience in which your failure to adapt to a new situation caused problems?  Do you have difficultly maintaining your own identity when you are required to code switch?

Complete this discussion board with one initial response of at least 300 words and two replies of at least 100 words each. Be sure to include at least 2 vocabulary words from this unit. Identify these these words using red text.

Vocabulary for Unit Two

These are the vocabulary words for Unit 2.  Remember to incorporate at least two words into your Discussion Board.  Identify the words by using red text.

Benevolent         Reclamation          Dubious           Fabricated

Hypocrisy            Slander                 Astute              Ambiguous

Apathetic             Arbitrary

 https://www.npr.org/sections/codeswitch/2013/04/10/176234171/learning-how-to-code-switch-humbling-but-necessary 

Discussion 3.1

After reading the items in the folder above related to Beyoncé, please respond to both parts below:

Part 1: When you first read Berlatsky's article, what was your reaction? Were you able to find his main argument? What aspects of his argument did you agree with or disagree with?

Part 2: After reading the two example essays, did your perspective about the article change? Did you see aspects of the article that you didn't notice before? Do you agree with the responses from either of the example essays?

Complete this discussion board with one initial response of at least 300 words and two replies of at least 100 words each. Be sure to include two vocabulary words highlighted in red.

Vocabulary for Unit 3

These are the vocabulary words for this unit.  Remember to incorporate them into your Discussion Board in this unit.

Conviction          Impression          Misconception           Perspective

Profound            Inherent              Inveterate                  Amenable

Impinge              Subversion         Aesthetic

Instructions

Beyoncé is both celebrated and scrutinized for her artistic talents and for the way she presents herself to the world. The article that I've linked to below demonstrates some of these diverse viewpoints. Take some time to read the article carefully. As you read, look for the author's viewpoint, keeping in mind that he spends a great deal of time summarizing the viewpoints of others. In a way, the author, Noah Berlatsky, is writing a summary/response: first, he summarizes the viewpoints of Bill O'Reilly and bell hooks (who has intentionally changed her name so that the first letters are lowercase) and then he provides a response. Look for Berlatsky's response.

Beyonce: Sex Terrorist

Follow this link to Berlatsky's article. 

Berlatsky, Noah.  "Beyonce: Sex Terrorist: A Meance to Conservatives and Liberals Alike." The Atlantic. 12 May 2014. http://www.theatlantic.com/entertainment/archive/2014/05/beyonce-sex-terrorist-a-menace-for-conservatives-and-liberals-alike/362085/. 30 January 2017.

 https://www.theatlantic.com/entertainment/archive/2014/05/beyonce-sex-terrorist-a-menace-for-conservatives-and-liberals-alike/362085/ 

Reflection

Take a moment to reflect upon the article you've just read. What is Berlatsky's main argument? How does his argument compare to O'Reilly's and hooks's statements about Beyoncé? Do you agree or disagree with Berlatsky?

Examples

Attached Files:

Beyonce Student Example 2.docx - Alternative Formats (21.013 KB)

Beyonce Student Example 1.docx - Alternative Formats (19.234 KB)

Read the attached examples of students writing summary/response essays about Berlatsky's article. Once you've read the examples, go back to the lesson and complete the discussion board assignment. 

Discussion 4.1

For this discussion board, first choose an image from the "images" folder to respond to.  In your discussion board post, begin by describing the image you have chosen and explaining your initial reactions to the image.  From there, provide your reader with an analysis of the image, using terms introduced earlier in this unit: composition, context, content, framing, lighting, angle, intertextuality, focus,  etc.  Be sure to begin your response by identifying which image you have chosen.

Complete this discussion board with one initial response of at least 300 words and two replies of at least 100 words each.

As always,  be sure to use two vocabulary words from the unit.

Vocabulary for Unit 4

These are the vocabulary words for this unit.  Remember to incorporate them into your Discussion Board in this unit.

Inconsequential      Superficial         Tenuous      Trivial

Compelling             Obstinate         Tenacity       Consensus

Derived                   Acquired

Discussion 5.1

You should have already chosen a topic for your final essay.  Now, you need to explore the multiple viewpoints associated with that topic. Go to the discussion board and write a brief essay (300 words minimum) summarizing some of the multiple viewpoints associated with that topic (for and against, pro and con).  At the end of your essay, present your own opinion on the topic in the form of a thesis statement or arguable claim.  Refer to the previous video lesson on constructing an arguable thesis to help you.

As you respond to your peers (2 replies, 100 words each), try to fill in any gaps you see in their understanding of the pros and cons of the issue.  In addition, evaluate the thesis statement.  Does it make a limited and arguable claim about the topic or issue?  If not, suggest ways to improve the thesis.

Vocabulary for Unit Five

These are the vocabulary words for Unit 5.  Remember to incorporate them into your Discussion Board in this unit.

Plausible       Objectivity       Substantiated

Integrity         Effusive          Superfluous

Sanction       Fabricated      Ambiguous

Ambivalent

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Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.

Money-back guarantee

You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.

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Zero-plagiarism guarantee

Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.

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Free-revision policy

Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.

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Privacy policy

Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.

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Fair-cooperation guarantee

By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.

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