Sunday, May 31, 2020
Nelson Mandela Inspirational Activist - Free Essay Example
Discrimination and segregation started during the early 1700s when European settlements were happening. The South African Union was now being formed by british colonies. When the colonies took over the Union the discrimination and segregation became worse than it already was. Many black Africans wanted to assert their rights at the same when the British colonies were segregating. It became very hard to let their voices be heard. In the early 1600s and over the years Nelson Mandela became an important figure in history for trying to end discrimination and segregation in South Africa. Nelson Mandela was born of tribal royalty. Mandela went to school at the university of Fort Hare for South Africans. He became a political activist and organized student protests. In 1940 he was expelled for participating in student strikes. He moved to Johannesburg and started studying law. Mandela then encountered the ANC. The ANC was formed by 7 young activists and they created an organization. This organization became known as the African National Congress. In 1952 the Pass Laws Act was formed. Segregation guaranteed white dominance and it deliberately created unequal facilities for jobs, education, and housing for the Africans. Treatment worsened for the Africans after apartheid was legalized. The ANC drafted a freedom chart that declared human and civil rights. In December 1956 Mandela was a arrested for treason along with 155 other people. After the trial ended Mandela worked to organize a national strike in 1961. He traveled to other African Nations to gain support for the ANC. On the way back from his travels he was arrested at a police checkpoint. He was charged for leaving the country without a passport and for having workers from different areas to strike. He was sentenced to 5 years in prison. During his imprisonment he was also charged with sabotage. They raided the MK headquarters and found documents that Mandela said he had. He then was sentenced to life in prison on june 11,1964. Mandela went to prison on Robben island where he would spend most of his sentence. The prison was known for their harsh conditions and cruel treatments. The guards would yell racial slurs and beat the prisoners. Mandela was only allowed to have one visitor and send one letter every 6 months. While in prison Mandela stood openly opposed to racism. He fought for better treatment for the prisoners. He was finally elected as the voice for prisoners. After his voice was heard the prisoners got better treatment. They received better food and they were able to play different games. International and national media forgot about Mandela for awhile. Over a period of time anti apartheid gained international attention. Many anti apartheid activists, including Mandela were in prison, many black africans were exiled.
Monday, May 18, 2020
Case Study And Treatment Pl Jeanne Marie - 1223 Words
Case Study and Treatment Plan: Jeanne-Marie (Aurora) Background Presenting for treatment is a 39 year old single Caucasian female born in Montreal, Canada. The client identifies as heterosexual with no children and no current intimate relationship. The client was recently released from psychiatric residential treatment in the U.S. and referred for ongoing outpatient treatment by her doctor at the hospital. The client has a history of suicidal ideation, with her last attempt leading to her hospitalization. The client initially presented with a nervous demeanor, fidgety, with avoidant eye contact. This was the clientââ¬â¢s presentation while she spoke of her childhood, both her parents dying in a car accident when she was 3 years old. The client has a twin brother, Jean-Paul, whom she did not meet until much later in life. The client was raised in a hyper-religious school in Quebec. It was there, the client stated, that she discovered she had the power of flight. The client describes her gift as ââ¬Å"divine.â⬠Upon telling the t eachers at her school of her power, they screamed at her and called it blasphemy. The client stated that this incident caused her other personality to develop. The client was once a school teacher. The doctor at the hospital listed observed identities as: â⬠¢ Jeanne-Marie Beaubier Personality (One): Her primary personality of a prim and proper, repressed woman. â⬠¢ Aurora Personality (Two): A second personality of an uninhibited extrovert. â⬠¢Show MoreRelatedConflict Management and Emotional Intelligence63003 Words à |à 253 Pagestoà examineà theà relationshipà ofà theseà strategiesà withà theà conceptà ofà emotionalà intelligence,à andà toà improveà theà qualityà ofà customerà serviceà provisionsà inà theà customerà serviceà industry.à à à à Theà theoreticalà basisà ofà thisà studyà includesà referenceà toà theà following:à à ï⠷ à Attributionà Theoryà (Heider,à 1958)à à ï⠷ à Factorsà ofà interpersonalà attractionà andà distractionà (Deutsch,à 1994)à à à ï⠷ à Temperamentà Theoryà à (McKennaà à David,à 1997)à à ï⠷ à Contingencyà Theoryà (Burnett,à 1998)
Saturday, May 16, 2020
Essay on Why Should We Study Sociology - 1830 Words
We should study Sociology because it can affect all aspects of our lives, each and every day and learn valuable lessons from the studies and improve our living. We can use Sociology change our lives today, so that tomorrow will be better for ourselves, children, and so on. Not only is Sociology good for our lives as a person, but it is useful to our neighbors, co-workers, government, state, country and in fact, the entire world benefits from the study of human behavior. Once a person has studied Sociology, they can consider and appreciate other humans perspectives instead of believing that your own perspective is the only answer. This will assist them in their job to be more understanding of their customers, co-workers and bossesâ⬠¦show more contentâ⬠¦Choosing a topic sounds relatively easy, but since humans are very complex in their day to day living, this could be somewhat difficult. The second step in the plan should be to review the past research on the topic they plan to study. The reason it is important to review the literature in the second step is so that a study will not be duplicated or so that you can define your own study against one, or altered in a different way. For example, if we wanted to study the IQ of people of the United States versus the people of Japan, we would need to know if the people in Alaska and Hawaii were also included in this study. If not, it could quite possibly skew the data one way or the other. If we were to not take this into consideration, all of the efforts of this study would be useless and void. Another reason for researchers to read existing data on the topic they plan to research is so that some of the ideas they plan to test may have been looked over. This review may give them ideas they may have not taken into consideration. The third research method step is to identify and define the core concepts which are powerful communication and thinking tools that will allow researchers efficient, complex information. This step, like all others will provide accurate details to allow for a more thorough investigation. The fourth step is to choose a research design and data-gathering techniques. The researcher must identify what orShow MoreRelatedSociology Is The Scientific Study Of Society And Human Behavior895 Words à |à 4 PagesMarriam Webster dictionary, the simple definition of sociology is ââ¬Å"the study of society, social institution, and social relationships. Based on the textbook, ââ¬Å"sociology is the scientific study of society and human behaviorâ⬠(G-6). Through the two definitions, one can deduce that the study of Sociology is a discipline that explains and analysis the human culture in terms of their social relationships and social institutions. Sociology is a study that explains the social world which human beings liveRead MoreEssay on Why Sociology Is Important to Nursing986 Words à |à 4 Pagesintroduction, generally, sociology is mainly the study of society, communities and people whereas nursing is a profession which focused on assisting individuals, families, and communities in attaining, maintaining and recovering optimal health and functioning. In this assignment, I will describe the definition of Sociology, the definition of nursing and explain why sociology is very important and is relevant to nursing practice. I hope this assignment will show the relevance of sociology to nursing practiceRead MoreWhat Is Sociology?1062 Words à |à 5 PagesWhat is sociology? We can start by saying that sociology is the systematic study of human society. Sociology should be more than you find in a good documentary on a social issue. It is certainly more than listings of facts and figures about society. Instead it becomes a form of consciousness a way of thinking, a critical way of seeing the social. Seeing the general in the particular. In his short book ââ¬ËInvitation to Sociologyââ¬â¢(1963) characterized the sociological perspective as seeing the generalRead MoreSociology : Sociological And Scientific Study Of Human Behavior And Social Interaction1037 Words à |à 5 Pagestheories and ideas that have influenced the development of sociology, it is possible to misunderstand what sociology truly means. As humanity enters into the 21st century, the study of society has become more relevant than ever. In this day and age where everybody is part of a society, it is crucial to understand the social dynamics invisible to the naked eye. Sociology provides critical insight into what problems our world currently faces and what we can do to prevent further problems. Daily life can beRead MoreEssay Positivists 1421 Words à |à 6 Pagesï » ¿Positivists believe that we can gain true and objective knowledge of reality by applying methods of natural sciences in sociology . For them, reality exists independently of the hu man mind and nature is made up of objective, observable, physical facts that are external to our minds. They believe that like matter, humans are directed by an external stimuli-the society-and they act accordingly (example: functionalism, Marxism). By analyzing quantitative data, positivists simply seek to discover lawsRead MoreThrough Sociology Classes In Two Years At Willamette, There1255 Words à |à 6 PagesThrough Sociology classes in two years at Willamette, there are many improvements in researching, understanding, and interpreting the social world. Iââ¬â¢m from different country, and I hadnââ¬â¢t learned sociology much before, so these improvements are significantly valuable. Especially compared to my country, the way and the number of people who think about social problems are different, which gave me more opportunities and circumstance to study sociology critically. I also gained sociological knowledgeRead MoreThe Between Mccutcheon, Marx, And Nietzsche s Theories On Religion921 Words à |à 4 Pagesand ââ¬Å"religiousâ⬠should not be used by scholars when referring to the study of religion. McCutcheon even suggests these words should be abandoned and removed from our vocabulary all together. He claims studying social sciences like anthropology, sociology, and psychology and using appropriate terminology will lead to a more accurate understanding of why we as humans are religious and how our religion ultimately affects our behaviors. Feuerbach, Marx, and Nietzsche all suspect the study of religion isRead More Comparing Webers and Durkheims Methodological Contributions to Sociology1727 Words à |à 7 PagesContributions to Sociology This essay will be examining the methodological contributions both Durkheim and Weber have provided to sociology. It will briefly observe what Positivists are and how their methodologies influence and affect their research. It will also consider what interpretative sociology is, and why their type of methodology is used when carrying out research. It will analyse both Durkheims study of Suicide and also Webers study of The ProtestantRead MoreSocial Perspectives On Education And The Sociology Of Education1273 Words à |à 6 PagesAssessment 2 - Essay TANUWIJAYA, Wirya Z3483970 Why is it important and/or helpful for initial teacher educators such as yourself, to learn about, and learn to use, ideas from the sociology of education? Social influences on educational outcomes and the social nature of education structures of the past and present exemplify how social institutions can affect education perceived by individuals. This can also be defined as the sociology of education; a study of education systems of how social institutionsRead MoreWhat is Sociology? Essays665 Words à |à 3 PagesWhat is Sociology? After reviewing the article titles given for this first assignment, I believe they indicate that Sociology, generally speaking, is not only a study of diversity or commonality in traits among people; it is also a science about factors in a personââ¬â¢s life and how these factors culminate responses. Interestingly enough, its topics of concern seem to be directly determined by current and common events of the world. Through the invention and expansion of new ideas, popular trends
Wednesday, May 6, 2020
Han Kang s The Vegetarian - 1042 Words
After a traumatizing dream, Yeong-hye abandons her way of living and hopes to become a plant to prevent the violent dream from reoccurring. Yeong-hye has become unfamiliar and disengaged in social activities. Han Kangââ¬â¢s The Vegetarian includes three perspectives of people who closely associate with Yeong-hye to provide various views of their thoughts and experiences with her. For each narrative, Han Kang incorporated distinctive senses that cause characters to act a certain way, which appeals to readersââ¬â¢ emotion and consciousness. The different narration emphasizes Yeong-hyeââ¬â¢s determination to become a vegetarian, which has become a serious problem to her health and the health of those around her. Han Kangââ¬â¢s emphasis on the senses, suchâ⬠¦show more contentâ⬠¦Unable to withstand the embarrassment of having a wife he is not proud of, he abandons her. Han Kang used the sense of pressure emotionally to depict not only the public opinion but also the fo rce that drives Mr. Cheongââ¬â¢s actions. Han Kang utilized the sense of direction to create the plot of the second part of the novel. Being an artist who constantly searches for inspiration that can fully satisfy him, In-hyeââ¬â¢s husband is still trying to find his path. As the second part of the novel is written in third person about the husband, readers note the extreme change in personality after he finds the right path. Initially, he wanders around hoping to find the rightful figure for his artwork. The narrator states, ââ¬Å"But he hadnââ¬â¢t found what heââ¬â¢d been looking for. There had been nothing for him in the booming electronic music, the gaudy costumes, the showy nudity, or the overtly sexual gestures. The thing heââ¬â¢d been searching for was something quieter, deeper and more privateâ⬠(64). Unable to search for the right inspiration, he is restricted to doing other artwork that cannot satisfy him. However, after his discovery of Yeong-hyeâ⬠â¢s Mongolian mark, he finds a purpose in his life, because he can finally complete his artwork. The narrator states, ââ¬Å"He knew he had reached a point of noShow MoreRelatedHan Kang s The Vegetarian By Three Perspectives Of People Who Closely Associate With Yeong Hye1023 Words à |à 5 Pagesdisengaged in social activities. Han Kangââ¬â¢s The Vegetarian includes three perspectives of people who closely associate with Yeong-hye to provide various views of their thoughts and experiences with her. Through the narratives, Han Kang incorporated descriptions of characters with distinctive senses that appeal to readerââ¬â¢s emotion and consciousness. The time lapse throughout the novel and different narration emphasize Yeong-hyeââ¬â¢s determination to become a vegetarian, which has become a serious problem
Management Learning, Performance And Reward Theory And...
We selected our article titled ââ¬ËManagement Learning, Performance and Reward: Theory and Practice Revisitedââ¬â¢, from The Journal of Management Development. This article looks at the extent to which organizational learning is encouraged and recognized by performance management systems, and whether these HR tools contribute to an organizationââ¬â¢s effectiveness and by acting as a competitive advantage. This speaks to whether the the leadership has integrated the concept of individuals learning with the organization learning and developing as a whole. We picked this article because it pertains to our study of incentivizing desired behaviors. Performance management is an important aspect to organizational behavior. Human resources departments and managers utilize performance management to maintain desired work behaviors. Talent space describes performance management as ââ¬Å"... a process that provides feedback, accountability, and documentation for performance outcomes. It helps employees to channel their talents toward organizational goals.â⬠(Gallant, 2012) It is important to have proper communication in order for the employee to understand what is expected of them and to ask questions.HR departments should aim to use rewards systems that encourage individual learning as a means of competitive advantage. This speaks to aligning an organizationââ¬â¢s vision with its practices to promote long term human capital development. In this paper, we will discuss why we picked this article.Show MoreRelatedManagement Learning, Performance And Reward : Theory And Practice1179 Words à |à 5 Pagesselected our article t itled ââ¬ËManagement Learning, Performance and Reward: Theory and Practice Revisitedââ¬â¢, from The Journal of Management Development. This article looks at the extent to which organizational learning is encouraged and recognized by performance management systems, and whether these HR tools contribute to an organizationââ¬â¢s effectiveness by acting as a competitive advantage. An organizationââ¬â¢s leadership needs to integrate the process of individuals learning with the idea that the organizationRead MoreThe Theory Of Organizational Learning And Performance Management Essay1156 Words à |à 5 PagesIntroduction With the changing economic climate and the notion of a global market, corporations all over the world grapple with the idea of management learning as it relates to performance management in an effort to remain competitive. Hall and Rowlandââ¬â¢s article explores these ideas in great detail that are rooted in a fifteen-year research project. I will analyze their research problem, purpose of the study, research question, method of research, significance of the study and its global implicationsRead MoreExpectancy Theory And Social Cognitive Theory Essay1163 Words à |à 5 PagesExpectancy Theory in Practice and Social Cognitive Theory Expectancy theory in practice Expectancy theory is about the mental processes regarding choice, or choosing. It explains the processes that an individual undergoes to make choices. In the study of organizational behavior, expectancy theory is a motivation theory first proposed by Victor Vroom of the Yale School of Management. Expectancy theory tells us that people who are confident in their ability to perform a particular task are motivatedRead MoreThe Case Study On Employee Job Satisfaction And Job Performance Essay1497 Words à |à 6 Pagesthat these resulted in employee job enthusiasm which showed through to customers. This case explores the different motivation theories, the effect of feedback and positive reinforcement that are demonstrated by Juliaââ¬â¢s management style, and the effectiveness of these management styles in creating the right motivation which increases job satisfaction and job performance. Analysis The case study showed several examples of Juliaââ¬â¢s interaction with her employees. She walked the work place looking forRead MoreEssay about 3prm937 Words à |à 4 Pages3PRM - SUPPORTING GOOD PRACTICE IN PERFORMANCE AND REWARD MANAGEMENT Activity 1 Explain at least 2 purposes of performance management and its relationship to business objectives. The performance management process is a key component of an organisation overall approach to the management of its people. As part of the performance management system, performance management aims to achieve the following: * To enable an individual to know exactly what is expected of them i.e. agreed objectivesRead MoreSupporting Good Practice in Performance Reward Management977 Words à |à 4 Pagesï » ¿Supporting Good Practice in Performance Reward Management; 3PRM Summative Assessment: CIPD Reference Number F060L Performance Management is a process aimed at improving performance in an effective and efficient manner. It involves following principles that ensure individuals or teams they manage: know and understand what is expected of them have the skills and ability to deliver on these expectations are supported by the organisation inà developing the capacity to meet these expectationsRead MoreExpectancy Theory And Social Cognitive Theory Essay1190 Words à |à 5 PagesMotivation Theories: Expectancy Theory in Practice and Social Cognitive Theory Expectancy theory in practice In Expectancy theory we focus on the mental processes when considering choice, or choosing. It clarifies what an individual feel while making choices. In the study of organizational behavior, we can see that expectancy theory is a motivation theory, it tells us that employees who are sure in their ability to perform a particular task are motivated by their expectations of the consequencesRead MoreUse Of Rewards For A Games With A Scoring System960 Words à |à 4 Pagesof rewards such as games with a scoring system, allowing students to progress when they can perform a skill and giving a long term goal, the floor routine assessment. He uses this in order to channel the competitiveness in the students and give those rewards for completing tasks, Reece Walker (2007) acknowledge these characteristics in teaching as behaviourism. This external reward system is acknowledged by the likes of Pavlov (1927), Watson () and Thorndike () in their conditioned learning studiesRead MoreMotivation and Leadership in Social Work Management1470 Words à |à 6 Pagessocial work management. Good managers should be aware not only of practical facets of that but also have a theoretical bases. That is why the work titled Motivation and Leadership in Social Work Management was written. The author of that composition is Elizabeth Fisher from Shippensburg Uniwersity in Pennsylvania. In that paper she is articulating some kinds of motivation or leadership theories and how they apply to social work. First part of the lecture is dealing about motivation theories whichRead MoreThe Goal Setting Theory By Edwin Locke1511 Words à |à 7 Pages The Goal-Setting Theory Name of Student Institution affiliation ââ¬Æ' The goal-setting theory was developed in 19sos by Edwin Locke. According to it, task performance is essentially linked to goal setting. That means that higher and better task performance may be achieved when goal setting is rationally applied, as clear goals inspire workers on optimal performance. Few words should be said about specifity of the goals which are expexted to be applied. They should be clear to make
Cross-Cultural Stereotypes and Communications free essay sample
Case Study: Cross-Cultural Stereotypes and Communication Read the scenarios below and write a 2 4 page paper (excluding cover page) that addresses the following: Analyze cross-cultural contact that police officers and civilian employees have with citizens, victims, suspects, and coworkers. Cultural differences may lead to erroneous conclusions about Asian/Pacific American behaviors. These misunderstandings can cause the entire system to become involved in a familyââ¬â¢s life (courts, district attorneys, police, child protective services, etc. ) Include common stereotypes and communication styles that affect cross-cultural contact that police officers and civilian employees have with citizens, victims, suspects, and coworkers. Analyze how important cross-cultural knowledge is for police officers and civilian employees. Scenario 1 Seng Chang and Kaying Lor were glad to learn Monday afternoon that their familyââ¬â¢s journey through the courts was over. Police took away the coupleââ¬â¢s four children on April 30 after employees at Sherman Elementary School noticed marks on the youngstersââ¬â¢ bodies. We will write a custom essay sample on Cross-Cultural Stereotypes and Communications or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The marks had been produced by a traditional Asian healing technique commonly called coining. The children were returned to their parents on May 3 but officially remained in state custody. Prosecutors Monday dropped the case against Chang and Lor after medical experts reviewed the case and determined that there was no evidence of child abuseâ⬠¦ The family is Hmong, and ethnic group from the hills of Laos. Lor said he and his wife will continue using the coining remedy when their children are sick. The technique involves rubbing ointment into the skin with a coin or spoon. He said he hopes those who investigate abuse allegations have learned a lesson and will listen more carefully to what parents are saying before removing children from their homes. Six other children were taken from a Vietnamese couple in a separate but similar case. Prosecutors dismissed that case last week. (Morton, 2002, p. B1) Scenario 2 A 19-year-old African American male living in an upper-middle class suburban neighborhood in Fremont, California, reported that he was stopped and questioned four times in two weeks by different officers. On one occasion, the conversation went this way: Officer: What are you doing here? Teen: Iââ¬â¢m jogging, sir. Officer: Why are you in this neighborhood? Teen: I live here sir. Officer: Where? Teen: Over there, in that big house on the hill. Officer: Can you prove that? Show me your I. D. On another occasion, when he was jogging, a different officer stopped him and asked (referring to the very expensive jogging shoes he was wearing), ââ¬Å"Where did you get those shoes? â⬠When the boy answered that he had bought them, the next question was, ââ¬Å"Where do you live? â⬠When the teen answered, ââ¬Å"in that big house on the hill,â⬠the officer apologized and went on his way.
Tuesday, May 5, 2020
Financial Proposals Financial Incremental Profit
Question: Discuss about the Financial Proposals for Financial Incremental Profit. Answer: Proposal 1: As the Proposal of increasing $10 per unit is not bad but we should also analyze the rate offered by our competitors because if already the competitors are offering very effective rate than us then it will be very difficult for us to increase the price. If there is scope to increase the price then we should increase because that would yield us the following incremental profit: Increase in revenue: 10* 20000= 200000 Less: Advertising exp. =125000 75000 From the above we can see that with the increase in $10 per unit we can earn incremental profit of $75000. So concerned managers first should research the rate of competitors and also the related quality because quality also effects the price then take decision accordingly. Proposal 2: Increase in quality rather than increase in price- yes, definitely if there is scope to enhance the quality then company should do the same because if our quality is good then customers can also pay premium price to us because in todays era customers want quality. The production manager should first check the quality of the products sold by their competitors so that they can compare and accordingly enhance their products quality. With the increase in quality we will be able to sale more by 20000*25%=5000 units which will give us additional revenue of 5000*(130-85 variable cost)= $225000 which is good amount. Proposal 3: Undertake promotional campaign- As under the promotional campaign $10 has to be offered to the customers but before doing that we should analyze whether the same is viable to us or not. After discount sales price will remain to $120. So after this the profit will 6000*130 =$780000, now company will sell at 10000*120=$1200000 but there will be expense of $40000. So net profit will be $1200000-40000=$11,60,000. So, Sales manager first should properly analyze the market, then take the decision. 2. The capacity of the company is 200000 units per year: As presently the company is planning to manufacture 150000 units per year. So, 50000 units capacity is remaining ideal. So, company should avail the opportunity to fill the balance capacity of 50000 units. As the company has an opportunity to sale 40000 units to a government department, it should avail it. The companys selling price is $15 and it will cost only $7 because other are fixed costs so sunk costs. In other words total profit increase will be 40000*($15-$7)= $ 320000. So company should avail this opportunity. Or The capacity of the company is to manufacture 180000 units but it has already planned to sell 150000 units. It has left over only 30000 units free. If the government department is agreeable to buy 30000 units from this company, then it should go for it because it is generating additional revenue for it. On the other hand, if government department is not agreeing for part load then it can also plan for outsourcing. Outsourcing should only be finalized after full and proper calculations and profit from that. Direct Material Cost $2.50 Direct Labor Cost 3.00 Variable Factory Overhead 1.50 Fixed Factory Overhead 2.00 Manufacturing Cost 9.00 Fixed Selling and Administrative Cost 1.50 Total Cost 10.50 20% Mark-up 2.50 Selling Price $13.00 3. Yes salaries and depreciation can end up with asset in a balance sheet because If we pay salary as an advance to employees, then it will be debited to asset account rather than debiting to expense account. Second school of thought is that if we pay the salary regarding the installation of asset, then that will also be debited to asset account rather than debiting to expense account. Depreciation: We pass entry for depreciation as Depreciation A/c_____DR To Accumulated depreciation By debiting depreciation, we are creating a charge over an asset. If we dont credit the accumulated depreciation, then we will credit the asset A/c. So, in other words, we are crediting an asset while passing depreciation. Suppose we have to pass an entry of depreciation of $2000. We will pass Depreciation A/c_____DR 2000 To Acc. Dep A/c2000 With this, I am crediting the asset . Just my way of passing an entry is different. 4.mAs the process is labor extensive so the overhead allocation rate will be labor hours based: Indirect costs $98400 Direct labour hours 25,795 So, overhead allocation rate will be $ 3.81per hour. Total costs of special order: Material Costs: $33810 Direct labor costs: $17780 (12.70*1400) Indirect cost : $5334 (3.81*1400) Machine Hours: $5250 (10*525) Assuming that indirect cost is machine cost $62174 Total cost of special order if ABC costing is used and machine hours are used for allocating overheads: Material Costs: $33810 Direct labor costs: $17780 (12.70*1400) Indirect cost : $ 5250(10*525) Machine Hours: $5250 (10*525) $56840 Minimum price that ABC Ltd should accept of trailer is as follows: Material Costs :$33810 Direct labor costs: $17780 (12.70*1400) Indirect cost : $ 5250(10*525) Machine Hours: $5250 (10*525) $56840 Activity based costing should be used to calculate the accurate cost of the product because in activity based costing, the costs are applied on the basis of their contribution in that particular activity. If a particular product has not availed services of a particular department then, the cost of that particular department will not be allocated to that particular product which gives us correct costing of a product. In ABC method cost is allocated considering the cost drivers. Only that costs will be allocated to a particular product if that product has availed the services of that particular department. On the other hand what used to happen in normal costing is that the total cost is divided by total number of products and the cost per unit is calculated. So, on whole If we want to calculate accurate cost of a product then we should use ABC method instead of traditional method because in traditional method every product carries equal cost but in actual it is not like that.
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