Gender Differences In Trifles - 1499 Words

Introduction Susan Glaspell’s Trifles is a play about the effect of gender differences on perceptions of duty, law, and justice. The early 1900’s is the setting, arriving at the Wright farmhouse on a crisp, cold morning. Mr. Hale, a neighbor, found John Wright murdered the morning before. Hale has brought his wife, the county attorney, the sheriff and his wife to the home so the men can investigate Wright’s death. With Mrs. Wright as the primary suspect, Henderson, the county attorney, is looking for her motive. While the sheriff and the county attorney are busy looking at the mess left in the kitchen, the women are noticing some of the smaller things, the trifles according to Mr. Hale. The men go upstairs, and that is when Mrs. Hale†¦show more content†¦That prompts the women, who then chime in stating it must be Mrs. Wright’s fruit jars and that she was worried they would burst in the cold weather, to that Mr. Hale replies, â€Å"well, women ar e used to worrying over trifles† (Glaspell 187). Henderson says what a mess the kitchen is and speaks down about Mrs. Wright’s homemaker skills to which both Mrs. Hale and Mrs. Peters seem to take offense, strike two. It is clear the men are sure that neither Mrs. Hale nor Mrs. Peters could add any insight to vital clues in the murder. In the play, Mrs. Hale discusses with Mrs. Peters the situation at Mrs. Wright’s home. Ultimately, both women immediately hit with compassion and empathy for Mrs. Wright start to put two and two together. How Men and Women View Duty Differently One’s duty is something they must do as part of their job or something that is the â€Å"right† thing to do. Men, in general, tend to stick to a straight and narrow scope of things, whereas women think with emotion and more along the lines of what is right and what is wrong morally. During this time a woman’s duty was to her family, and as portrayed in this story, her friends and her gender. Furthermore, as seen in the play, the women feel a bond with one and other and tend to stick together to protect themselves. In this story, the men are there doing their jobs, and the women are only there to gather a few things for Mrs. Wright. Unfortunately, with arrogance, the men insult Mrs. Wright’sShow MoreRelatedGender Differences in Trifles Essay717 Words   |  3 Pagesâ€Å"Trifles† by Susan Glaspell is a play that is largely based on stereotypes. The most prevalent one is the inferiority of women over men, thou gh the play also explores the differences between genders in general. First of all, Glaspell largely examines the repression of women in the 1900s. Women were highly looked down upon by men, and were seen mostly as housekeepers and child bearers, and were definitely not seen as intelligent people. The women in this play prove that the stereotypes againstRead MoreGender Differences In Susan Glaspells Trifles1158 Words   |  5 PagesGender Differences in Susan Glaspell s  Trifles Susan Glaspell s  Trifles  is a play about the effect of gender differences on perceptions of duty, law, and justice. The play takes place in the 1900’s, a time during which women had very few rights and were often seen as their husband’s property. Though during this time in history women were perceived as being inferior to men. The play has an unexpected twist which portrays a group of women going against social norms to solve the mystery surroundingRead MoreGender Differences In Susan Glaspells Trifles885 Words   |  4 PagesIntroduction Susan Glaspell’s Trifles is a play about the effect of gender differences on perceptions of duty, law, and justice. The early 1900’s is the setting, arriving at the Wright farmhouse on a crisp, cold morning. Mr. Hale, a neighbor, found John Wright murdered the morning before. Hale has brought his wife, the county attorney, the sheriff and his wife to the home so the men can investigate Wright’s death. With Mrs. Wright as the primary suspect, Henderson, the county attorney, is lookingRead MoreSusan Glaspell s Trifles : Gender Differences And Stereotyping Explored2016 Words   |  9 PagesSusan Glaspell’s Trifles: Gender Differences and Stereotyping Explored Susan Glaspell’s Trifles is a dramatic play with satirical content that points out gender differences and how stereotyping affects perceptions of duty, justice, and law. Glaspell wrote Trifles in 1916, a time in America where women were consistently expected to be housewives and nothing more. Women’s limitations were clearly a spark of inspiration and reason for Glaspell to write Trifles, criticizing society with feministic intelligenceRead MoreTrifles : Susan Glaspell s Trifles940 Words   |  4 PagesWhat is a trifle? A trifle is something that has little to no importance (dictionary.com). For instance, the color of your nails would be considered a trifle. In Trifles by Susan Glaspell, women are criticized and made fun of by men because of the little things they worry about, such as the color of their nails or their hair. This exhibits the gender role difference portrayed during the play’s time period. The central conflict is what the plot is centered around. In Trifles, the central conflictRead MoreAnalysis Of Trifles By Susan Glaspell846 Words   |  4 PagesSociety has put abnormal standards between women and men. Our gender equality has been an issue throughout history and legislative rights. In the short play â€Å"Trifles† by author Susan Glaspell, shows the feminist content and the failures of marriages. Mr. and Mrs. Wright had been married for a long time. They don’t have a family and live in a place that’s very solitary aside from any other houses. An investigation occurred to find the strange death of Mr. Wright and to discovered evidence if Mrs.Read MoreComparing The Way That Trifles And The Story Of An Hour924 Words   |  4 PagesThere are several similarities and differences in the way that Trifles and â€Å"The Story of an Hour† portray gender roles. Both of these stories portray two women very unhappy in their marriages and portray men as the dominant force. Trifles and â€Å"The Story of an Hour† both deal with very specific gender roles throughout the stories that relate to the time period they were written in. Trifles deals with gender roles by using a woman that feels trapped in her marriage. â€Å"The Story of an Hour† also usesRead MoreA Doll s House : Henrik Ibsen962 Words   |  4 PagesA Doll’s House (Henrik Ibsen) And Trifles (Susan Glaspell) In comparing both dramas, the overwhelming aspect of convergence between both is the open discussion of gender identity. Both dramas make similar points about what it means to be a woman. Modern society in both dramas is constructed with men holding power over women. This is seen in Trifles in how men like George Henderson and Mr. Hale are myopic. The premise of the drama is how women worry over trifles, and the dismissive attitude towardsRead MoreGender Differences, Gender, And Women885 Words   |  4 Pagesthroughout the play Trifles are gender differences, females having an identity and women vs. men. I will explain the great meanings behind the messages of these powerful and symbolic themes The 1st theme surrounding gender differences is first found when we realize that most of the story, the two genders are separated socially and mentally. Glaspell shows examples of this throughout the play, and also demonstrates it through the characters actions These were trifles to the men but in realityRead MoreThe Real Relationship Between Men And Women1037 Words   |  5 PagesThe Real Relationship Between Men and Women In the play Trifles by Susan Glaspell, the men in the play are completely out of touch with the women. This may be perhaps the single greatest important theme of the play. The gender differences set the stage for the utmost vital event of the story, the murder. The men of the story are mainly oblivious to the steps the women undergo in the story. Understandably the women solve the murder before the men even get close. The men acted just as Mr. Wright in

Sustainable Agriculture Sustainable Agricultural Farming

Sustainable Agriculture Agriculture in the United States has changed dramatically over the centuries. Since the 1960’s large commercial farms have been leading in sales. As a direct result of their success we, as a society, have access to affordable food. However, the success of large farms has lead to many negative impacts such as increased usage of resources and decreased diversity in crop fields. This begs the question, what can be done to reduce the negative impacts of large farms. One solution growing in popularity is sustainable agriculture. The idea of sustainable agriculture is to create farms that need little to no outside help from irrigation, pesticides, or fertilizers. Sustainability can be achieved in many way through†¦show more content†¦The â€Å"busts† occur because, by forcing a plant to have the highest yield it cause most of the energy to go into growing and not natural defense. To counteract the lower defenses, farmers heavily utilize pesticides. The Board on Agric ulture and Natural Resources dubs heavy pesticide use as the â€Å"kill ‘em dead† approach which does kill non resistant pests however, pesticide usage selects the resistant strains (Board on Agriculture and Natural Resources). By using pesticides a feedback loop comes to fruition as pesticides increase resistance among pests while farmers find different pesticides in the hopes of staying one foot ahead. Trap cropping has been shown as a solution to the pesticide usage problem. While working towards a PhD in horticulture Jude Boucher, from the Tolland County Extension Office at the University of Connecticut, he experimented with trap cropping (SARE). Boucher set up a system where hot cherry pepper plants were planted around a crop of sweet bell peppers creating a â€Å"poisoned fence† protecting the bell pepper crop. By using trap cropping Boucher could use small and well-timed applications of pesticides resulting in a 90% decrease in pesticide use (SARE). Other farmers have also used trap cropping and have found an 18% increase in vine crop yields, a 96% decrease in pesticide use,

Comparing & Contrasting Systemic Therapy @Myassignmenthelp.com

Question - Compare and contrast systemic theories, methods, and models from your own core model, demonstrating the differences between the two models? Answer - Comparing and contrasting systemic Therapy Systemic therapy can be defined as a form of family therapy. It does not follow the earlier forms of therapy. They address the people not at the individual level like the traditional forms of therapy. They deal with the interaction of the individual between the various groups. The patterns of interaction and the dynamics are related in this technique. It considers the systemic relationships and the interpersonal relationships between the groups. The groups can be couple or members of the family (Child Trends, 2013). The relationship between the groups is identified in case of diagnosis of a therapy that is related to the problems of psychology. The foundation of this theory is known as the systematic Meta theory. It was developed by Ludwig Von Bertalanffy. It is valid model that has been accepted universally. According to this theory, the system is made of number of elements. There is interaction between the various elements. There is internal order in each system. The internal order maintains the equilibrium level of the system. If the internal order is disrupted then the level of equilibrium is altered. Apart from the systemic therapy there are other approaches to counseling. They are the behavioral therapies, psychoanalytical, psychodynamic therapies and the humanistic therapies. The therapies related to behavior focus on the ways in which an individual does behave. The psychoanalytic therapies focus on the patterns of behavior that develops from the childhood. They are unconsciously developed during the childhood. The thoughts and behavior developed during childhood affect the individual in their adult life. The humanistic therapies are related to human behavior and they focus on the growth, development and the various responsibilities of the human beings. The strengths and weakness of the individuals are identified by the counselors. They seek help for the development of self esteem (systemis.ch, 2015). Systemic treatment is a type of psychotherapy (Stanton Welsh, 2012). It addresses conduct and mental manifestations inside the connection of individuals' normal lives and interpersonal relations and associations. The key controlling rule in systemic treatment is the concentrate on the framework as opposed to the single person (Winek, 2010). The systemic crew treatment methodology sees challenges and issues as emerging in the connections, collaborations, dialect and conduct designs that create between people inside a family framework, instead of in the people themselves. It serves to avoid the long haul antagonistic effect of anxieties and weights of way of life changes, such as formative clashes for kids and youths, through perceiving and supporting kids and families amid move and change (Woolfe, 2010). Other long haul changes for kids and families, coming about because of systemic help have been reported including, reinforcing family working and connections, advancing sound family structure and correspondence examples, enhancing flexibility and encouraging strong systems, frameworks and the assets of the individuals (taeterinnen.org, 2008). The traditional rule created through systemic family treatment additionally sees the couple's relationship (as the littlest framework), the family framework and organization hierarchical frameworks as assets (Achouri, 2015). The individual parts can create capacities and qualities additionally behavioral unsettling influences. On the off chance that a part of a gathering showcases mental or behavioral aggravations, this individual is viewed as the side effect transporter for the whole framework (Hedges, 2015). This individual is regularly avoided from the gathering/framework or the reason for all troubles and clashes may be ascribed to them (Beckinstitute.org, 2015). For this situation, the individual no more has free get to the greater part of their assets for the improvement they could call their own identity. Rather, these are certain to the useful unsettling influence and the work that this has for the entire framework (Bor, 2015). Inside the connection of alleged reframing the u ndertaking is to reinterpret experience, activities, snags, errors or lacks in a way that permits them to be depicted as assets (qualities) and to be effectively utilized (Schultheiss, 2015). This includes setting them in an alternate connection (outline). The components of systemic treatment and advising fuse general comprehensive contemplations. The advisor (or mentor) perspectives concerns and circumstances connected with clash from distinctive relationship levels. Contingent upon the position, a few "right" answers may be found to the same inquiry. Here, the framework characterizes the position, the component and its connections to the different components (West, West Bubenzer, 2015). Systemic help and directing makes it feasible for those includes to identify side effects and their capacities and perceive new and formerly obscure viewpoints. It gains an understanding of the mentality of the other included members in the framework. It analyzes examples of correspondence and col laboration. It participates in proper intercession measures for change. It accepts the obligation regarding their own particular activities and develops the hypothesis holistically. There are various approaches to psychotherapy. The approach used on the patient depends on the problem faced by the patient. The style or personality of the Therapist has major influence on the method of psychotherapy used. There are psychologists who use one approach for treating the patients and there some psychologists who use more than one approach for patients treatment based on the need of the patient and the symptoms (Counselling-directory.org.uk, 2015). There is overlap amongst the various approaches theoretically although they are often considered to be distinct. The results are sometimes limited if the psychotherapist sticks to one approach. The psychodynamic approach focuses on analyzing the problem of the patient and identifies the symptoms of the problem. Attachment theories of psychotherapy have become popular recently. The researcher of Psychotherapy has developed this new approach. The approach has been based on neurobiological research. The problematic relationship styles can be understood by this approach (Society for the Advancement of Psychotherapy, 2008). The issues in case of adult relationship can be predicted from the pattern of relationship of the parent with their children. The unconscious psychological problems can be healed by this approach. There will be development of the biological processes of the brain. This will help to develop higher capacity level of the individuals (Mikulincer and Shaver, 2015). The major difference of this approach with the systemic approach is that the systemic approach is that the problem of the patients is understood in a contextual framework. Like the attachment theory it tries to find the relationship between the various dynamics of the families and friends (Worden, 2015). But the systemi c theory is based on certain rules that exist in the system (Counselling-directory.org.uk, 2015). But the attachment theory is not based on any particular rule. In the psychoanalytic approach the thought processes which are mal-adaptive have to be altered with new enriching feelings. It helps to identify the ways in which the thought process is handled. The dysfunctional habits are changed (Rcpsych.ac.uk, 2015). This breaks the cycle of the dysfunctional habitual behaviors. The entire process changes the way of thinking of the patients and makes them optimistic towards life (www.dittoditto.com, 2015). This approach is different from the systemic theory as this approach does not identify the pattern of relationship of the patients with their family or friends. It is a changes the thought process of the individual (Corey, 2013). The interpersonal approach helps to identify the self defeating patterns in a relationship. They try to identify the grass root level of a particular problem. The particular context of a situation is identified by the individuals (Yeo, 2015). They are counseled so that they develop the healthier working habits. The main focus of this approach is to identify the root cause of problems in a relationship. On the other hand, systemic approaches address the problems in the contextual framework. The changes in the current dynamic of the relationships, relationship with the family members and work settings. The roles played by the people in their family are determined. The unspoken rules of the system are identified (Rennie, 2015). The interaction with the various members is investigated. The change in any part of the family system is the main route that gives rise changing symptoms and the various dynamics of change (Brown and Lent, 1992). The approach has been useful when one member of th e family is resistant to the therapy and the change. This will open up new avenues for innovation (Kriz, 2013). The core model that has been chosen is the psychoanalytic therapy. It has been compared and contrasted with the systemic therapy. The psychoanalytic therapy has come from the famous psychoanalyst Sigmund Freud. The psychoanalytic therapies are insight driven. It analyses the past events which has potential effect on the present events of the individual. The sessions provided in the therapy vary according to the course of the individual. On the other hand the systemic therapy is a family centered therapy in which the family members are closely related bring the change in the problems of the individuals. The interaction between each member of the family is observed which brings the change in the individual. The relationship among the individuals in the family can become strenuous as a result of difficulties and differences among the family members. In psychoanalysis the client will talk freely with the therapist. The therapists will advice in a non judgmental environment. According to the psychoanalytic therapy, it is believed that the unconscious feelings and the events of the childhood play an important role in the mental distress of the individual (J, 2015). The psychoanalytic therapy and the systemic therapy differ widely. But the similarity between the two therapies is that it involves a change of frame. The frame of the family therapy is the system whereas the frame of the analytical therapy is unconscious. Despite the two basic differences in approach, the two models of the therapy are reflective and directive form of therapies and each contains the elements of both. Psychoanalytic therapy has ambivalent relationship with the systemic family therapy. The family therapy known as the systemic therapy developed with the commitment to view the behavior of the individual in the terms of relationship with the family members and therapeutic leverage of interpersonal is used rather than intrapersonal process (Flaskas, 2005). In psychoanalysis the analyst tries to help the patient to discover and interpret the unconscious beliefs that interfere with the daily functioning of the individual. The belief of the individual creates symptoms which are painful like depression, anxiety or compulsion disorders. The patient is encouraged to talk freely to the therapist so that all the negative emotions can be eradicated and a new frame of mind can be developed. The main aim of psychoanalysis is to discover the unconscious process that is undergoing in the mind of the individual. However the other psychotherapies are quite different from psychoanalysis. But the family therapy understands the patient on the context of their relationship with the patient. In case of psychoanalysis the psychologist has to complete several years of coursework and has to undergo personal analysis of the patient. In case of family therapy, the social and family dynamics might influence the psychological difficulty of the individual (sagepu b.in, 2015). Apart from difference in the nature of treatment between the psychoanalytic treatment and the systemic therapy there is cultural difference between the two treatments. The systemic world is more openly confiding and it is less formal. The therapists use the life experience explicitly when they are working with the families. It is quite different from the approach of psychoanalysiss. The family therapist tend to indentify and act as challengers of the prevailing orthodox of class , power, gender and medical model that exist among the families and has adverse impact on the individuals. The cultural baggage of the therapist is acknowledged. The therapist adopts the psot modern ideas related to the relativity of discourses and the social construction of the identity via language. The systemic therapy is a collaborative style and addresses the use of own language by the family and acknowledge the limitations of the experience of the individuals with the family members. Unlike the systemic therapy the psychoanalytic therapy arose from the Freuds ideas. It is a combination of the extraordinarily provocative ideas such as infantile sexuality with the conventional lifestyle of the individual. It has no inhibitions in expressing his ideas. The most important paradox of the psychoanalytic theory is that it is based on Freuds work which at some areas and parameters unacceptable and unthinkable. It is sexually disinhibited and violent in nature. According to the psychoanalytic therapy, the individual experience underlie the cultural difference which includes experience of rejection , experience of being left out which can be done by the parents , friends. One of the major ideas of Sigmund Freud which is unacceptable is that there is existence of negative feelings in an individual to an extreme level which creates hatred in the individual, murderous hatred and envy. These negative feelings can be acknowledged safely with continuous session with the therapis t. The negative feelings about the individual can decrease. The negative feelings arise in the individuals as a result of the real life experiences. The systemic view is the symptom of presenting the problem that has been brought by the family or the couple. The solution of the problem is attempted by interaction with the family members. In this therapy the solution i.e. the symptom becomes the problem. The problem of the individual that lies within the family is often seen to be located in one individual within the family. It is a reflection of the interpersonal process which creates the problem. The systemic approach is non blaming and tends to bring a positive change in the individual. On the other hand the analytic approach identifies the symptoms via identifying the mental experiences of the patients that distress and therapists analyze the symbolic and unconscious meaning of the symptoms of the individual. Bertrando (2002) , contrasted the psychoanalytic and the systemic therapy and removed one of the concrete difference that exists between the two therapies (Flaskas and Pocock, 2009). According to him in the psychoanalytic al therapy the relationship of the individuals with the third parties end up being subsumed by transferential relationship in which the individuals become a part. In the systemic therapy the client is taken by the therapist in a metamorphic manner by the hand to the clients families. The systemic therapy is considered to be more open, politically correct and less elicit and flamboyant in nature.An assessment of the self help is given consequently 'let this stand as a heading from the experience of the most hopeless of all conditions on the planet, that we might dependably find in it something to solace ourselves from, and to set in the depiction of great and shrewd, on the credit side of the accept.' This is one of the examples of behavioral therapy that has been applied on an individual (Flaskas and Pocock, 2009). One example of the systemic therapy can be illustrated from the case of Amy P. The process of interview with the therapist shows how the interview with the therapist provided a wider overview of the problem of the therapist. Amy P had eating disorder. Amy would deliberately diet and lose weight. Amy was looked after by her mother as his father used to stay abroad due to business trips. The therapist invited the whole family of Amy to dinner to his place. The main reason behind the invitation was that the problem has to be discussed. The dilemma was addressed by the therapist by finding the root cause of the dilemma in relation with the people who are involved with the life of Amy P. This approach is different from the one to one psychodynamic relationship (Jenkins Asen, 1992). Systemic therapy involves family treatment is a treatment for negative feelings that joins approaches from other family helps to treat broken groups of youths. Techniques utilized as a part of treatment incorporate improving engagement with help, concentrating on correspondence and critical thinking aptitudes, and recognizing broken conduct designs. An exploratory assessment of the system found that for members in systemic conduct family help, the decrease of advisor appraised depressive side effects was slower than those in cognitive-behavioral treatment, furthermore the decline of reported toward oneself depressive manifestations was hardly slower than those in cognitive-behavioral help. Members in cognitive-behavioral treatment were additionally more probable than those in systemic conduct family help to have attained to abatement, and those in the cognitive-behavioral treatment condition accomplished reduction sooner than those in systemic conduct family treatment. There were no contrasts between the gatherings on sociality or utilitarian impairment. Psychoanalytic therapy is a type of treatment that concentrates on looking at the connections between aggression, sentiments and practices that has been developed as a result of certain experiences in childhood. By investigating examples of believing that prompt harming toward oneself activities and the convictions that control these considerations, individuals with emotional instability can adjust their examples of speculation to enhance adapting. CBT is a kind of psychotherapy that is not the same as customary psychodynamic psychotherapy in that the advisor and the patient will effectively cooperate to help the patient recoup from their dysfunctional behavior (Watzke et al., 2015). Individuals who look for CBT can anticipate that their specialist will be issue centered, and objective steered in tending to the testing side effects of emotional instabilities. Since CBT is a dynamic intercession, one can likewise hope to do homework or practice outside of sessions. An individual who i s discouraged may have the conviction, "I am useless," and an individual with frenzy issue may have the conviction, "I am in threat." While the individual in trouble likely accepts these to be extreme truths, with a specialist's help, the individual is swayed to test these nonsensical convictions. A piece of this methodology includes survey such antagonistic convictions as theories as opposed to realities and to test out such convictions by "running examinations." Furthermore, individuals who are taking part in CBT are swayed to screen and record the contemplations that pop into their brains (called "programmed musings"). This permits the patient and their advisor to hunt down examples in their reasoning that can make them have negative considerations which can prompt negative sentiments and self-damaging practices. References Achouri, C. (2015). Modern Systemic Leadership: A Holistic Approach for Managers, Coaches, and .... pp.1-50. Beckinstitute.org, (2015). Beck's Cognitive Therapy | Beck Institute. Bor, R. (2015). Counselling in Schools. pp.1-50. Brown, S. and Lent, R. (1992). Handbook of counseling psychology. New York: Wiley. Child Trends, (2013). Systemic Behavior Family Therapy. Corey, G. (2013). Theory and practice of counseling and psychotherapy. Australia: Brooks/Cole / Cengage Learning. Coulter, S. (2010). Systemic Family Therapy for Families who have Experienced Trauma: A Randomised Controlled Trial. British Journal of Social Work, 41(3), pp.502-519. Counselling-directory.org.uk, (2015). Behavioural Therapy - Counselling Directory. Counselling-directory.org.uk, (2015). Family/Systemic Therapy - Counselling Directory. Counselling-directory.org.uk, (2015). Introduction to Attachment Theory. Counselling-directory.org.uk, (2015). What are They? Comparing and Contrasting Three of the Main Counselling Approaches. Flaskas, C. (2005).Psychoanalytic Ideas and Systemic Family Therapy: Revisiting the Question 'Why Bother?'. pp.125-134. Flaskas, C. and Pocock, D. (2009).Systems and psychoanalysis. London: Karnac. Hedges, F. (2015). Introduction to Systemic Therapy with Individuals: A Social Constructionist Approach. pp.1-100. J, H. (2015).Family and individual therapy: comparisons and contrasts. - PubMed - NCBI. Jenkins, H. and Asen, K. (1992). Family therapy without the family: a framework for systemic practice. J Family Therapy, 14(1), pp.1-14. Kriz, J. (2013). Person-Centred Approach and Systems Theory. 1st ed. pp.261-276. Mikulincer, M. and Shaver, P. (2015). Attachment in Adulthood: Structure, Dynamics, and Change. pp.400-450. Rcpsych.ac.uk, (2015). Cognitive Behavioural Therapy (CBT). Rennie, D. (2015). Person-Centred Counselling: An Experiential Approach. pp.50-85. sagepub.in, (2015).THE HISTORY OF FAMILY THERAPY Conceptual and Clinical Influences. Schultheiss, D. (2015). A relational approach to career counselling : Theoretical Integration and Practical Implication. Society for the Advancement of Psychotherapy, (2008). The Implications of Attachment Theory in Counseling and Psychotherapy Society for the Advancement of Psychotherapy. Stanton, M. and Welsh, R. (2012). Systemic thinking in couple and family psychology research and practice. Couple and Family Psychology: Research and Practice, 1(1), pp.14-30. systemis.ch, (2015). Family Therapy and Systemic Practice. taeterinnen.org, (2008). Systemic Therapy. Trower, P., Jones, J., Dryden, W. and Casey, A. (2010). Cognitive Behavioural Counselling in Action. London: SAGE Publications. Watzke, B., Ru ddel, H., Jurgensen, R., Koch, U., Kriston, L., Grothgar, B. and Schulz, H. (2015). Effectiveness of systematic treatment selection for psychodynamic and cognitive behavioural therapy: randomised controlled trial in routine mental healthcare. West, D., West, M. and Bubenzer, D. (2015). Counselling Couples By. pp.19-55. Winek, J. (2010). Systemic family therapy. Thousand Oaks, Calif.: Sage. Woolfe, R. (2010). Handbook of counselling psychology. Los Angeles: SAGE. Worden, J. (2015). Grief Counseling and Grief Therapy, Fourth Edition: A Handbook for the .... pp.10-50. www.dittoditto.com, C. (2015). What is Cognitive-Behavioral Therapy?. Yeo, A. (2015). Counselling: A Problem-solving Approach. pp.40-70.

Practice Exam Essay Example

Practice Exam Essay Chapter 9 Which of the following statements is correct? | | Unfavorable cost variances always indicate bad performance. | | Favorable cost variances always indicate good performance. | | Both of the above statements are correct. | | Neither of the above statements are correct. | Managers should not assume that unfavorable cost variances always indicate bad performance and that favorable cost variances always indicate good performance. Unfavorable cost variances may result from an increase in revenues (e. g. , ingredient costs may be higher than expected because more meals were served in a restaurant than anticipated). And, favorable cost variances may result from a decrease in revenues (e. g. , ingredient costs may be lower than expected because less meals were served in a restaurant than anticipated). | A companys static budget estimate of total overhead costs was $805,000 based on the assumption that 23,000 units would be produced and sold. The company estimates that 20% of its overhead is variable and the remainder is fixed. The total overhead cost according to the flexible budget if 27,000 units were produced and sold is  (Do not round intermediate calculations. ):| | $837,000| | $805,000| | $833,000| $913,500| First, determine the budgeted variable overhead as follows. Budgeted variable overhead = Budgeted overhead cost of $805,000 ? 20% (variable portion) = $161,000 Next, determine the budgeted variable overhead per unit as follows. Budgeted variable overhead of $161,000 ? 23,000 units produced and sold = $7. 0 per unit Then, determine the budgeted fixed overhead as follows. Budgeted fixed overhead = Budgeted overhead cost of $805,000 ? 80% (fixed portion) = $644,000. Finally, the flexible budget at 27,000 units is determined as follows. Budgeted variable overhead of (27,000 units ? $7. 00 er unit variable overhead) + budgeted fixed overhead of $644,000 = $833,000| An activity variance is the difference between:| | a revenue or cost item in the static planning budget and the same item in the flexible budget. | | how much the revenue should have been, given the actual level of activity, and the actual revenue for the period. | | how much a cost should have been, given the actual level of activity, and the actual amount of the cost. | | None of these. | An activity variance is the difference between a revenue or cost item in the static planning budget and the same item in the flexible budget. We will write a custom essay sample on Practice Exam specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Practice Exam specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Practice Exam specifically for you FOR ONLY $16.38 $13.9/page Hire Writer A revenue (rather than activity) variance is the difference between how much the revenue should have been, given the actual level of activity, and the actual revenue for the period. A spending (rather than activity) variance is the difference between how much a cost should have been, given the actual level of activity, and the actual amount of the cost. | A restaurant has a cost with the following cost formula: $2,100 + $5. 7q, where q is the number of meals served. The restaurants planning budget is based on 2,100 meals. Its actual level of activity was 2,000 meals and the actual amount of the cost at that level of activity was $13,600. The activity variance for this cost is:| | $100 U| | $570 F| | $100 F| | $570 U| Activity variance = Planning budget ? Flexible budget Activity variance = ($2,100 + $5. 7 ? 2,100) ? ($2,100 + $5. 7 ? 2,000) = $14,070 ? $13,500 = $570 F| If the average selling price is greater than expected, the revenue variance is:| | labeled as unfavorable. | | labeled as favorable. | | an activity variance. | | cannot be labeled as favorable or unfavorable without obtaining an explanation. | If the average selling price is greater than expected, the revenue variance is favorable| If the actual cost incurred is greater than what the cost should have been as set forth in the flexible budget, the variance is:| | an activity variance. | | cannot be labeled as favorable or unfavorable without obtaining an explanation. | | labeled as unfavorable. | | labeled as favorable. | If the actual cost incurred is greater than what the cost should have been as set forth in the flexible budget, the variance is labeled as unfavorable. | All of the statements are correct except:| | A flexible budget performance report separates the effects of how well prices were controlled and operations were managed. | To generate a favorable variance for net operating income in a business that serves customers managers must take actions to increase client-visits. | | Flexible budget performance reports provide more useful information to managers than a simple comparison of budgeted to actual results. | | To generate a favorable overall revenue and spending variance, managers must take action s to protest selling prices. | To generate a favorable overall revenue and spending variance, managers must take actions to protect selling prices, increase operating efficiency, and reduce the prices of inputs. The five columns on a Performance Report Combining Activity Variances with Revenue and Spending Variances should be ordered as follows:| | Planning Budget, Activity Variances, Flexible Budget, Revenue and Spending Variances, and Actual Results. | | Flexible Budget, Activity Variances, Planning Budget, Revenue and Spending Variances, and Actual Results. | | Planning Budget, Revenue and Spending Variances, Flexible Budget, Activity Variances, and Actual Results. | | Actual Results, Activity Variances, Flexible Budget, Revenue and Spending Variances, and Planning Budget. The columns on a Performance Report Combining Activity Variances with Revenue and Spending Variances should be ordered as follows: Planning Budget, Activity Variances, Flexible Budget, Revenue and Spending Vari ances, and Actual Results. | All of the statements are correct except:| | more than one cost driver might be needed to adequately explain all of the costs in an organization. | | cost formulas based on more than one cost driver are more accurate than the cost formulas based on just one cost driver. | | flexible budgets can be prepared with up to two cost drivers. | when cost formulas are based on more than one cost driver, the variances will also be more accurate. | Flexible budgets can be prepared with multiple cost drivers; they are not limited to two. Consider the electricity cost included in Ricks Hairstyling example in the textbook. Some of the cost is fixed since electricity is used even at night when the salon is closed. Some of the cost depends on the number of client-visits. And the rest of the cost depends on the number of hours the salon is open. | Let q1  represents client visits and q2  represents hours of operations. The electricity cost for Blissful Spa depends on both client-visits and the hours of operations and its cost formula is $960 + $0. 65q1  + 3. 10 q2. If the actual number of client visits is 1,920 and the salon was open for 450 hours during the month, the flexible budget amount for electricity is:| | $7,205| | $8,160| | $2,979| | $3,603| Electricity cost = $960 + $0. 65q1  + $3. 10 q2 Electricity cost = $960 + ($0. 65 ? 1,920) + ($3. 10 ? 450) = $3,603| Which of the following statements is not correct? | | One of the common errors in preparing performance reports is to implicitly assume that all costs are fixed. | A flexible budget allows managers to isolate activity variances and revenue and spending variances. | | Comparing static planning budget costs to actual costs only makes sense if the cost is variable. | | One of the common errors in preparing performance reports is to implicitly assume that all costs are variable. | Comparing static planning budget costs to actual costs only makes sense if the cost is fixed. If the cost isnt fixed, it needs to be adjusted for any change in activity that occurs during the period. | Perhaps the most common errors in performance evaluation are implicitly assuming that:| all revenues and costs are fixed| | all revenues are fixed and that all costs are variable. | | all revenues and costs are fixed or assuming that they are all strictly variable. | | all revenues are variable and that all costs are fixed. | Perhaps the most common errors in performance evaluation are implicitly assuming that all revenues and costs are fixed or assuming that they are all strictly variable. | Chapter 10 Fausto Company employs a standard cost system in which direct materials inventory is carried at standard cost. The company has established the following standard for the materials costs of one unit of product:| Standard Quantity|   Standard Price| Standard Cost| 5 pounds| $   7. 30/pound| $36. 50| | During June, the company purchased 165,700 pounds of direct material at a total cost of $1,292,460. The company manufactured 28,000 units of product during June using 141,700 pounds of direct materials. The price variance for the direct materials acquired by the company during June is  (Do not round intermediate calculations. ):| | $70,850 favorable. | | $82,850 favorable. | | $82,850 unfavorable. | | $70,850 unfavorable. | First, determine the actual price per unit of materials as follows. | Total cost of $1,292,460 ? total pounds of 165,700 = $7. 80 per pound. Then, the price variance for the direct material acquired by the company is determined as follows. | Materials price variance = AQ ? (AP ? SP). | Materials price variance = 165,700 ? ($7. 80 ? $7. 30) = $82,850 (U). | 2. award: 0 out of 10. 00 points Fausto Company employs a standard cost system in which direct materials inventory is carrie d at standard cost. The company has established the following standard for the materials costs of one unit of product:| Standard Quantity| Standard Price| Standard Cost| 5 pounds| $   7. 4/pound| $37. 0| | During June, the company purchased 165,900 pounds of direct material at a total cost of $1,327,200. The company manufactured 30,000 units of product during June using 151,900 pounds of direct materials. The direct material quantity variance for June is:| | $14,060 favorable. | | $14,060 unfavorable. | | $15,200 unfavorable. | | $15,200 favorable. | First, determine the standard quantity allowed as follows. | Total units of 30,000 units ? standard quantity of 5 pounds per unit = 150,000 pounds. | Then, the direct material quantity variance is determined as follows. | Materials quantity variance = SP ? (AQ – SQ). | Materials quantity variance = $7. 40 ? (151,900 – 150,000) = $14,060 (U). | 3. award: 0 out of 10. 00 points Mochel Company employs a standard cost system in which direct materials inventory is carried at standard cost. The company has established the following standard for the direct labor costs of one unit of product:| Standard Hours| Standard Rate| Standard Cost| 1. 70 hours| $24. 00/hour| $40. 80| | The total factory wages for June were $1,100,000, 80 percent of which were for direct labor. The company manufactured 21,300 units of product during June using 35,200 direct labor hours. The direct labor rate variance for June is  (Do not round intermediate calculations. ):| | $255,200 favorable. | | $35,200 unfavorable. | | $255,200 unfavorable. | $35,200 favorable. | First, calculate the actual rate per hour of direct labor as follows. | Total factory wages of $880,000 (or $1,100,000 ? .80) ? total direct labor hours of 35,200 = $25. 00 per hour. | Then, the direct labor rate price variance is determined as follows. | Labor rate variance = AH ? (AR – SR). | Labor rate variance = 3 5,200 ? ($25. 00 – $24. 00) = $35,200 (U). | 4. award: 0 out of 10. 00 points Mochel Company employs a standard cost system in which direct materials inventory is carried at standard cost. The company has established the following standard for the direct labor costs of one unit of product:| Standard Hours| Standard Rate| Standard Cost| 2. 0 hours| 24. 3/hour| 48. 60| | The total factory wages for June were $1,160,000, 80 percent of which were for direct labor. The company manufactured 19,000 units of product during June using 37,120 direct labor hours. The direct labor efficiency variance for June is:| | $ 22,000 unfavorable. | | $ 21,384 unfavorable. | | $ 21,384 favorable. | | $ 22,000 favorable. | First, calculate the standard hours allowed as follows. | 19,000 units ? 2. 0 hours per unit = 38,000 hours. | Then, the direct labor efficiency variance is determined as follows. | Direct labor efficiency variance = SR ? AH – SH). | Direct labor efficiency variance = $24. 3 ? (37,120 – 38,000) = $21,384 (F). | 5. award: 0 out of 10. 00 points Houghton Company maintains warehouses that stock items carried by its e-retailer clients. When one of Houghtons clients receives an order from an online customer, the order is forwarded to Houghton. Houghton then pulls t he item from the warehouse, packs it and ships it to the customer. Houghton uses a predetermined variable overhead rate based on direct labor-hours. According to the companys records, . 09 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $6. 0 per direct-labor hour. During July, Houghton shipped 295,000 orders using 26,300 direct labor-hours. The company incurred a total of $168,320 in variable overhead costs. The variable overhead rate variance during July was  (Do not round intermediate calculations. ):| | $2,630 unfavorable. | | $2,630 favorable. | | $1,625 unfavorable. | | $1,625 favorable. | The variable overhead (VOH) rate variance during July is determined as follows. | VOH rate variance = AH (AR – SR). | VOH rate variance = 26,300 hours ($6. 40 per hour – $6. 50 per hour) = $2,630 (F). | 6. award: 0 out of 10. 00 points Houghton Company maintains warehouses that stock items carried by its e-retailer clients. When one of Houghtons clients receives an order from an online customer, the order is forwarded to Houghton. Houghton then pulls the item from the warehouse, packs it and ships it to the customer. Houghton uses a predetermined variable overhead rate based on direct labor-hours. According to the companys records, . 08 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $6. 70 per direct-labor hour. During July, Houghton shipped 260,000 orders using 20,600 direct labor-hours. The company incurred a total of $135,960 in variable overhead costs. The variable overhead efficiency variance during July was:| | $2,060 unfavorable. | | $2,060 favorable. | | $1,340 unfavorable. | | $1,340 favorable. | The variable overhead (VOH) efficiency variance during July is determined as follows. | VOH efficiency variance = SR (AH – SH). | VOH efficiency variance = $6. 70 per hour (20,600 hours – 20,800 hours) = $1,340 (F). | 7. award: 0 out of 10. 00 points Mirenda Company applies manufacturing overhead costs to products on the basis of direct labor-hours. The standard cost card shows that 12. 0 direct labor-hours are required per unit of product. For August, the company budgeted to work 362,000 direct labor-hours and to incur the following total manufacturing overhead costs:| |   | Total fixed overhead costs| $492,320   Ã‚  | Total variable overhead costs| 401,000   Ã‚  | | During August, the company completed 28,100 units of product, worked 345,630 dir ect labor-hours, and incurred the following total manufacturing overhead costs:| |   | Total fixed overhead costs| $473,510   Ã‚  | Total variable overhead costs| 400,000   Ã‚  | | The denominator activity in the predetermined overhead rate is 362,000 direct labor-hours. The fixed overhead budget variance for August is:| | $26,085 F. | | $26,085 U. | | $18,810 U. | | $18,810 F. | Compute the fixed overhead (FOH) budget variance as follows. | FOH budget variance = Actual fixed overhead – Budgeted fixed overhead. | FOH budget variance = $473,510 – $492,320 = $18,810 F. | Since actual fixed overhead was less than the amount budgeted for the period, the budget variance is favorable. | 8. award: 0 out of 10. 00 points Mirenda Company applies manufacturing overhead costs to products on the basis of direct labor-hours. The standard cost card shows that 12. 0 direct labor-hours are required per unit of product. For August, the company budgeted to work 372,000 direct labor-hours and to incur the following total manufacturing overhead costs:| |   | Total fixed overhead costs| $580,320   Ã‚  | Total variable overhead costs| 426,000   Ã‚  | | During August, the company completed 28,600 units of product, worked 357,500 direct labor-hours, and incurred the following total manufacturing overhead costs:| |   | Total fixed overhead costs| $561,280   Ã‚  | Total variable overhead costs| 422,000   Ã‚  | | The denominator activity in the predetermined overhead rate is 372,000 direct labor-hours. The fixed overhead volume variance for August is  (Do not round intermediate calculations. ):| | $12,605 U. | | $27,082 U. | | $4,462 F. | | $22,620 U. | First, compute the fixed overhead (FOH) rate as follows. | FOH rate = Budgeted fixed overhead costs ? budgeted direct labor hours. | FOH rate = $580,320 ? 372,000 direct labor hours = $1. 56 per direct labor hour. | Then, compute the FOH volume variance as follows. | FOH volume variance = Budgeted fixed overhead – (Standard hours allowed ? FOH rate). | FOH volume variance = $580,320 – ((28,600 units ? 12. 40) ? $1. 56) = $27,082 U. Since budgeted fixed overhead was more than the amount applied to work in process during the period, the volume variance is unfavorable. | 9. award: 0 out of 10. 00 points Assuming that there is an unfavorable price variance, the entry to record the purchase of materials on account includes a:| | debit to Work in Process, a credit to Materials Quantity Variance, and a credit to Raw Materia ls. | | debit to Raw Materials, a debit to Materials Price Variance, and a credit to Accounts Payable. | | debit to Work in Process, a debit to Materials Quantity Variance, and a credit to Raw Materials. | debit to Raw Materials, a credit to Materials Price Variance, and a credit to Accounts Payable. | Assuming that there is an unfavorable price variance, the entry to record an unfavorable material price variance upon purchase of materials on account includes a debit to Raw Materials, a debit to Materials Price Variance, and a credit to Accounts Payable. | 10. award: 0 out of 10. 00 points The entry to record an unfavorable labor efficiency and a favorable labor rate variance includes a:| | Debit to Wages Payable, a debit to Labor Rate Variance, a credit to Labor Efficiency Variance, and a credit to Work in Process. | Debit to Wages Payable, a debit to Labor Efficiency Variance, a credit to Labor Rate Variance, and a credit to Work in Process. | | Debit to Work in Process, a debit t o Labor Efficiency Variance, a credit to Labor Rate Variance, and a credit to Wages Payable. | | Debit to Work in Process, a debit to Labor Rate Variance, a credit to Labor Efficiency Variance, and a credit to Wages Payable. | The entry to record an unfavorable labor efficiency and a favorable labor rate variance includes a: debit to Work in Process, a debit to Labor Efficiency Variance, a credit to Labor Rate Variance, and a credit to Wages Payable. Chapter 11 1. award: 0 out of 10. 00 points A company reported the following results:| |   |   | Average operating assets| $| 56,000   Ã‚  | Sales|   | 290,000   Ã‚  | Contribution margin|   | 29,300   Ã‚  | Net operating income|   | 10,100   Ã‚  | | The companys ROI is  (Do not round your intermediate calculations. ):| | 52. 32%. | | 10. 10%. | | 18. 04%. | | 36. 07%. | Return on investment = (Net operating income ? Sales) ? (Sales ? Average operating assets)| Return on investment = ($10,100 ? $290,000) ? ($290,000 ? $56,000) = 3. 48% ? 5. 18 = 18. 04%| 2. award: 0 out of 10. 00 points The Midwest Division of Transformers, Inc. ecorded operating data as follows for the past year:| |   |   | Sales| $| 1,155,000   Ã‚  | Average operating assets|   | 330,000   Ã‚  | Stockholders equity|   | 262,500   Ã‚  | Net operating income|   | 84,000   Ã‚  | Residual income|   | 42,000   Ã‚  | | The divisions turnover for the past year was:| | 0. 80. | | 4. 40. | | 3. 50. | | 13. 75. | The division’s turnover for the past year is determined as follows. Turnover = Sales ? Average operating assets Turnover = $1,155,000 ? $330,000 = 3. 50| 3. award: 0 out of 10. 00 points A company reported the following results:| |   |   | Average operating assets| $| 410,000   Ã‚  Ã‚  Ã‚  | Stockholders equity| $| 360,000   Ã‚  Ã‚  Ã‚  | Sales| $| 1,340,000   Ã‚  Ã‚  Ã‚  | Net operating income| $| 85,700   Ã‚  Ã‚  Ã‚  | Minimum required rate of return|   | 17%   | | The companys residual income is:| | $16,000| | $484,300| | $274,300| | $24,500| |   |   | Average operating assets| $| 410,000   | | | | Net operating income  Ã‚  | $| 85,700   | Minimum required return (17% ? $410,000)|   |   69,700   |   Ã‚  | | | Residual income  Ã‚  Ã‚  | $| 16,000   | | | | 4. award: 0 out of 10. 00 points The Northwest Division of Huron Company recorded operating data as follows for the past year. | |   |   | Sales| $| 625,000   Ã‚  Ã‚  | Average operating assets|   | 275,000   Ã‚  Ã‚  | Stockholders equity|   | 205,000   Ã‚  Ã‚  | Net operating income|   | 65,000   Ã‚  Ã‚  | Residual income|   | 35,000   Ã‚  Ã‚  | | What was the divisions minimum required rate of return for the past year? | | 12. 91%. | | 10. 91%. | | 11. 91%. | | 9. 91%. | First, calculate the minimum required return as follow. Minimum required return = Net operating income – Residual income Minimum required return = $65,000 – $35,000 = $30,000 Then, the minimum required rate of return is determined as follows. Minimum required rate of return = Minimum required return ? Average operating assets Minimum required rate of return = $30,000 ? $275,000 = 10. 1%| 5. award: 0 out of 10. 00 points The following data are average times per order over the last month. | |   |   | Wait time to start production| 16. 0|   days| Inspection time| 1. 6|   days| Process time| 2. 9|   days| Move time| 2. 4|   days| Queue time| 8. 0|   days| | The manufacturing cycle efficiency (M CE) would be  (Do not round intermediate calculations. ):| | 30%. | | 19%. | | 81%. | | 46%. | Throughput time = Process time + Inspection time + Move time + Queue time| Throughput time = 2. 9 days + 1. 6 days + 2. 4 days + 8. 0 days = 14. 9 days| MCE = Value-added time (or process time) ? Throughput time| MCE = 2. days ? 14. 9 days = 19%| 6. award: 0 out of 10. 00 points The following data are average times per order over the last month. | |   |   | Wait time to start production| 15. 1|   days| Inspection time| . 7|   days| Process time| 3. 2|   days| Move time| 1. 5|   days| Queue time| 7. 1|   days| | The throughput time would be:| | 12. 50 days| | 20. 50 days| | 7. 10 days| | 5. 40 days| Throughput time = Process time + Inspection time + Move time + Queue time Throughput time = 3. 2 days + . 7 days + 1. 5 days + 7. 1 days = 12. 50 days| 7. award: 0 out of 10. 00 points All of the following statements are correct except:| | incentive compensation for employees, su ch as bonuses, should not be tied to balanced scorecard performance measures. | | top managers who translate strategy into performance measures that employees can understand and influence are following a balanced scorecard approach. | | financial measures such as residual income may be included in a balanced scorecard. | | operating measures such as delivery cycle time may be included in a balanced scorecard. | Incentive compensation for employees, such as bonuses, can, and probably should, be tied to balanced scorecard performance measures. 8. award: 0 out of 10. 00 points All of the following statements are correct except:| | under the balanced scorecard approach, top management translates its strategy into performance measures that employees can understand and influence. | | although ROI is widely used in evaluating performance, it should not be included in a balanced scorecard. | | Performance measures used in the balanced scorecard approach tend to fall into four groups: financ ial, customer, internal business processes, and learning and growth. | | a balanced scorecard consists of an integrated set of performance easures that are derived from and support a companys strategy. | ROI is best used as part of a balanced scorecard, which can provide concrete guidance to managers, making it more likely that their actions are consistent with the company’s strategy and reducing the likelihood that they will boost short-run performance at the expense of long-term performance. | 9. award: 0 out of 10. 00 points Division A produces a part that it sells to outside customers. Data concerning this part appear below:| |   |   | Selling price to outside customers| $| 60. 3   Ã‚  | Variable cost per unit| $| 40. 1   Ã‚  | Total fixed cost| $| 101,000  Ã‚  Ã‚  | Capacity in units|   | 20,200   Ã‚  | | Division B of the same company now purchases 5,100 units of a similar part from an outside supplier at a price of $58. 2 per unit. Division B wants to purchase these 5,100 units from Division A instead, but Division A has no idle capacity. Division A should insist on a transfer price of at least:| | $60. 3| | $58. 2| | $40. 1| | $45. 1| Transfer price ? Variable cost per unit + (Total contribution margin on lost sales / Number of units transferred)| Transfer price ? $40. 1 + ($103,020 / $5,100)| Transfer price ? $60. 3| 10. award: 0 out of 10. 0 points Division A produces a part that it sells to outside customers. Data concerning this part appear below:| |   |   | Selling price to outside customers| $| 64. 5   Ã‚  | Variable cost per unit| $| 41. 5   Ã‚  | Total fixed cost| $| 115,000  Ã‚  Ã‚  | Capacity in units|   | 23,000   Ã‚  | | Division B of the same company now purchases 6,500 units of a similar part from an outside supplier at a price of $61. 0 per unit. Division B wants to purchase these 6,500 units from Division A instead, but Division A has no idle capacity. If Division A has idle capacity, the manager of Division A should insist that the transfer price be:| at least $64. 5| | at least $41. 5| | at least $46. 5| | at least  $61. 0| Transfer price ? Variable cost per unit + (Total contribution margin on lost sales / Number of units transferred)| Transfer price ? $41. 5 + $0| Transfer price ? $41. 5| 11. award: 0 out of 10. 00 points Data for Wasatch Companys two operating departments follow:| | Budgeted Machine Hours| Peak Period Requirement|   | Operating Department #1| 15,800| 40 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   |   Ã‚  Operating Department #2| 26,200| 60 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   |   Ã‚  Total machine-hours| 42,000| 100 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   | | The Wasatch Company has a Repair Department that serves these two operating departments. The variable repair costs are budgeted at $0. 30 per machine-hour. Fixed costs are budgeted at $13,000 per year. Fixed Repair Department costs are charged to operating departments on the basis of peak period requirements. At the end of the year, the actual machine-hours worked by the operating departments were 16,600 hours for Department #1 and 25,400 hours for Department #2. The actual Repair Department costs were $13,100 variable and $13,900 fixed. The amount of variable repair cost charged to Department #1 at the end of the year should be:| | $4,980. | | $7,800. | | $7,620. | | $5,560. | 16,600 hours ? $. 30 per hour = $4,980| 12. award: 0 out of 10. 00 points Data for Wasatch Companys two operating departments follow:| | Budgeted Machine Hours| Peak Period Requirement|   | Operating Department #1| 19,800| 30 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   |   Ã‚  Operating Department #2| 32,200| 70 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   |   Ã‚  Total machine-hours| 52,000| 100 %   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  |   | | The Wasatch Company has a Repair Department that serves these two operating departments. The variable repair costs are budgeted at $0. 25 per machine-hour. Fixed costs are budgeted at $18,000 per year. Fixed Repair Department costs are charged to operating departments on the basis of peak period requirements. At the end of the year, the actual machine-hours worked by the operating departments were 20,600 hours for Department #1 and 31,400 hours for Department #2. The actual Repair Department costs were $13,500 variable and $18,900 fixed. The amount of fixed repair cost charged to Department #2 at the end of the year should be:| | $12,600. | | $5,150. | | $13,230. | | $7,850. | $18,000 ? 70% = $12,600|