Alloation and Fixed Costs SLP Example

Essays on Alloation and Fixed Costs SLP Admission/Application Essay Herrestad Company Segmented Income ment For the period ending December 31, Product A Product B Total Sales 080,000 320,000 $2,400,000Variable Cost    Direct material $(540,000) $(420,000) $(960,000)    Direct labor $(120,000) $(360,000) $(480,000)    Variable overhead $(170,000) $(150,000) $(320,000)    Variable selling and admin. exp. $(26,000) $(54,000) $(80,000) Total Variable Cost $(856,000) $(984,000) $(1,840,000) Contribution Margin $224,000 $336,000 $560,000 Fixed Costs    Fixed manufacturing overhead $(187,500) $(62,500) $(250,000)    Fixed selling and administrative $(66,667) $(33,333) $(100,000) Total Fixed Cost $(254,167) $(95,833) $(350,000) Net Income / (loss) $(30,167) $240,167 $210,000 The segmented income statement of Herrestad Company shows a net income of $210,000. The segment income statement is usually prepared by the management in order to identify which segment, department or product of the company is performing profitably and which is not. As evident from the above income statement, the product B sold by the company is quite lucrative as it generates a net income of $240,167 during the period. The products contribution margin to sales ratio is 25% and its net income to sales ratio is 18%. However, the net income generated by the product B is offset by the loss making product A of the company which has shown a net loss of $ 30,167. The product A shows a contribution margin to sales ratio of 21%, but due to its higher allocated fixed cost, which is about 73% of the total fixed cost of the company, the product represents a net loss. The company has currently implemented Activity based costing (ABC) which allocates the overhead cost on the basis of related activity that particular activity pertains to. The Production runs for Product A is 3 times higher as compared to the product run for Product B. Similarly the number of sales representative for Product A is 20 which is twice as much as Product B. Based on these facts the allocated fixed overhead expenses to Product A is 2.65 times higher as that compared of Product B. There are several through which the profitability of the company can be increased. The company should put additional efforts on increasing the sales of the product A so as to turn the net loss into net income. In order to break even, the company needs to sell 2,056 units at the current selling price which will make the total revenue from product A to about $1,110,167. But at the same time the company should put into consideration that fixed overhead selling and administrative cost remains the same while trying to boost up the sales. References [1] Harold Averkamp â€Å"Activity Based Costing† accountingcoach.com†. Accounting Coach, web, n.d. Web. 19th August 2011. [2] Daniel Richards â€Å"How to do a break even analysis† entrepreneurs.about.com†. About.com, n.d. Web. 19th August 2011.

The Vietnam War Essay - 1721 Words

The Vietnam War The Vietnam War was caused by many factors that contributed to the warfare in Vietnam during the years of 1959 to 1975. Most factors were the beliefs held by people who wanted to change or to prevent Vietnam becoming an Independent Country. Many people suffered due to these beliefs and policies and that the Vietnam War is now considered as one of the most distressing moments in the 20th Century. So why did the US become involved in the Vietnam War? What was Ho Chi Minh thinking when he was fighting for Nationalism? Who was Diem? And why was the Vietnam War have such a devesting impact on both the US and Vietnam. The civil war between the French and Viet Minh was a major cause of the war. It is said that the Vietnam†¦show more content†¦The Domino Theory began when US policy-makers and most Americans considered Communism as the antithesis to what they believed in. Communists ridiculed Democracy, desecrated Human Rights, withheld Trading from industrialist nations, and used excessive military conflict within its country. America showed disdain towards Communism and they believed it to be a infectious disease that if it conquered one nation, it was expected that other nations would fall with it one-by-one. Therefore its nickname, ‘The Domino Theory.’ When, in 1949, the Communist Party became the ruling power in China, US feared that Vietnam would be the next ‘Asian Domino’ to fall to Communism. That was the reason why Truman aided the French in their fight against the Viet Minh. Truman also believed that assisting the French would stem the Communism reign in S outh-East Asia and that the ‘Domino Theory’ would not actually become fact. US Involvement with France would offer free-world power over Vietnam and would provide exports to Japan after the Pacific War with the help of America re-building. US Involvement also relieved the United Kingdom whose trade links were in the colony of Malaya, where it’s tin and rubber would help their recovery after WWII. Also, with the US aid, France could focus on financial revival and to retract their officer corps from Indochina to supervise the leader of West Germany, which was seen as essential by the UnitedShow MoreRelatedThe War Of Vietnam And The Vietnam War1525 Words   |  7 PagesThe war in Vietnam is The United States and other capitalist bloc countries supported South Vietnam (Republic of Vietnam) against the support by the Soviet Union and other socialist bloc countries of North Vietnam (Democratic Republic of Vietnam) and the Vietcong of war. Which occurred during the Col d War of Vietnam (main battlefield), Laos, and Cambodia. This is the biggest and longtime war in American history during the 1960s (Best 2008). It is also the most significant war after World War IIRead MoreThe Vietnam War On Vietnam1725 Words   |  7 PagesThe War on Vietnam Many believe that the way Americans entered the war against the North Vietnam communists was unjust. The United States got into a war that they had no clue on how to win. â€Å"The Vietnam War was a long, costly armed conflict that pitted the communist regime of North Vietnam and its southern allies, known as the Viet Cong, against South Vietnam and its principal ally, the United States. The divisive war, increasingly unpopular at home, ended with the withdrawal of U.S. forces in 1973Read MoreThe Vietnam War : Vietnam1170 Words   |  5 PagesBeyond Vietnam. The Vietnam War is one of the most traumatic episodes in the history of the United States. Not only because it ended with a defeat for the United States Army, but because unleashed the largest wave of protests in the country, in which the government lost support. Extended over more than a decade, between 1959 to April 30 of 1975, although the US intervened in 1965, in which American soldiers experienced in firsthand scenes of destruction and death. During the Vietnam War clashedRead MoreThe Vietnam War Of Vietnam920 Words   |  4 Pages1940’s Vietnam was trying to break free of French reign over their country. During this time period Vietnam was split into two parts, north and south. The Japanese had decided to take over Vietnam in 1942. They couldn’t capture all of Vietnam, so they decided to retreat. North Vietnam proclaimed independence on September 2, 1945 as the Democratic Republic of Vietnam. The State of Vietnam declared independence on June 14, 1949, but rema ined under French rule until August 1, 1954. South Vietnam was theRead MoreVietnam And The Vietnam War1711 Words   |  7 Pages â€Æ' The Vietnam War was one of the bloodiest wars in the history of Vietnam. Vietnam use to be a peaceful country until the idea of communism started spreading across Vietnam. Many wanted to stay democratic but saw what happened to the Germans and started to lean towards communism. Many also wanted to stay democratic and still had it hopes high that it will soon get their lives and economy back on track. It later exploded into a huge argument and then leads to a civil war spurring between NorthRead MoreThe Vietnam War Of Vietnam952 Words   |  4 Pageswords that describe the Vietnam War. The Vietnam War had 240 days of combat in one year. World War II had forty days of combat in four years(Interesting Facts). That statistic shows how rough the Vietnam War was. The fighting was constant between the two sides. This war was fought over politics and had many gruesome battles. Before the Vietnam war, Vietnam was in a revolution because they did not want to be ruled by France. Vietnam wanted to be independent right after World War II ended in 1945. JapanRead MoreThe Vietnam War Of Vietnam1534 Words   |  7 Pages The Vietnam War began November 1st, 1955 and ended April 30th, 1975. It was a long costly war that involved North Vietnam and their Southern allies, known as Viet Cong, against South Vietnam and its main ally the United States. This war was very unpopular at home and would end with the withdrawal of the United States and the unification of Vietnam under communist control. Many think of war as something that just men are involved in but very rarely do people think of the role of women in the warRead MoreThe Vietnam War Of Vietnam1573 Words   |  7 PagesA. The Vietnam War occurred from 1955-1975, this included the North and South fighting over government structure of the newly independent state of Vietnam, having recently become independent f rom France. However, the USA was in Vietnam as a sort of protection for the South Vietnamese people, who had a weaker army force, but only a few thousand Americans were in Vietnam for that purpose at the time. On August 7, 1964, the USA entered the war for the purpose of fighting the North Vietnamese due toRead MoreThe Vietnam War Of Vietnam2003 Words   |  9 PagesThe Vietnam War in Vietnam, Laos, and Cambodia lasted from November 1st, 1955 to around April 30th, 1975. The war was split up between two sides, North Vietnam, who were allied with the Soviet Union, China, and most of the communist countries during this time period, and South Vietnam, who were allied with the United States and many countries that were against the belief of Communism. Although the United States did not necessarily have to get involved in the war, they believed that they had too soRead MoreVietnam And The Vietnam War1987 Words   |  8 PagesIn 1945, at the end of WWII, Vietnam started their war for ind ependence against their colonial rulers, France. Nine years after the start of the First Indochina War, the French were defeated at Dien Bien Phu which led to a peace conference in Geneva. At the conference, Laos, Cambodia, and Vietnam received their independence from France. However, Vietnam was divided between a Communist North and a Democratic South. In 1958, Communist- supported guerrillas in South Vietnam, known as the Viet Cong, began

JOSQUIN DESPREZ Essay Example For Students

JOSQUIN DESPREZ Essay 1440 1521Desprez was considered one of the greatest composers in the history of Western music. Josquin Desprez was born in 1440. Desprez was born in an area ruled by a duke. It was named the Duchy of Burgundy in modern day Belgium. He lived mainly in Italy. Desprez died in 1521. Josquin Desprez did a lot of music work. He was involved with church work. Josquin was very religious. Desprez was employed in Milan. He was also a singer at the Papal Chapel in Rome. He was a music teacher. He belonged to a group of composers known as the Netherlands School. Josquin Desprez had the ability to express words through music. He had command of musical technique. Desprez was skillful in the use of the canon (repetition of a melody.) Desprez wrote music for four voices. He composed secular songs. He also wrote love songs. His love songs were in French and Italian. Desprez composed eighteen masses. He wrote a lament for the death of his composer, Orkegtem. Josquin wrote a song called Imitation of the Cricket. His music was published. Josquins command of text and structure makes his music one of the great legacies of Western Society. GUILLAUME DUFAY 1399-1474 Guillaume Dufay was a famous Renaissance composer. Dufay was born in Cambrai, France, in the year of 1399 and died in 1474. He spent the majority of his career in Cambria. He joined a choir with fifteen to twenty other members, originally. As the years passed, members, including Dufay, moved to other choirs for money and other such reasons. Guillaume Dufay was a chief figure of music schools because of his completion of education as a choir master, as well as being very well-educated in most aspects of music. Dufays large musical output contained masterpieces of every genre, or style and type of music. Some types of his were: dramatic cycles, cyclic masses, isorhythmic motets and simply ornamented hymns. Some of Dufays main changes in music were: paths toward modern day harmonies, use of third intervals and a new structure of staffs. He introduced harmonies which then brought out the melody in his works. Dufay made the rules and imitations for the cannon. The cannon is a song or melody with two or more parts. The first group plays the melody, then the second group repeats it while the first plays a new melody or harmony, followed by the second group and the song continues in this fashion. Guillaume Dufay was the first composer to use a folk song in mass. A mass is a group of songs sung to honour God in the Roman Catholic Church. Four of Dufays most famous Cantus Firmus Masses were: Se la face ay pale ,Ecce ancilla Domini , Lhomme arme and Ave regina caelorum .Dufay wrote eighty-seven mote ts, which were sacred vocal compositions in sontrapuntal style, without instrumental accompaniment. He also wrote fifty-nine chansons, which were songs, (originally ballad-like) most being French love songs. Seven Italian chansons were written as well. He made seven complete masses as well as thirty-five mass selections. Guillaume Dufay was a Dutch composer, who started a new generation in music. Dufay was not only a musician, but he also taught famous composers how to work with instruments and other music related things. One of Dufays most famous breakthroughs was to write music for instruments and not just for singing. Some of these instruments included the lute, spinetto, viol, virginal, recorder and lira de braccio. Even today these instruments have been modified into newer versions like the piano, clarinet, oboe, harpsicord, modern day recorder as well as guitars. Another one of his accomplishments was the change of chants to harmonies, which made the music flow more smoothly t han the complex rhythmic textures of the late Medieval Period. The impact of Guillaume Dufays music changed music forever and also inspired more people to write music since his time. .u3902c681a49c2ee54cf67cadbae2a344 , .u3902c681a49c2ee54cf67cadbae2a344 .postImageUrl , .u3902c681a49c2ee54cf67cadbae2a344 .centered-text-area { min-height: 80px; position: relative; } .u3902c681a49c2ee54cf67cadbae2a344 , .u3902c681a49c2ee54cf67cadbae2a344:hover , .u3902c681a49c2ee54cf67cadbae2a344:visited , .u3902c681a49c2ee54cf67cadbae2a344:active { border:0!important; } .u3902c681a49c2ee54cf67cadbae2a344 .clearfix:after { content: ""; display: table; clear: both; } .u3902c681a49c2ee54cf67cadbae2a344 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3902c681a49c2ee54cf67cadbae2a344:active , .u3902c681a49c2ee54cf67cadbae2a344:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3902c681a49c2ee54cf67cadbae2a344 .centered-text-area { width: 100%; position: relative ; } .u3902c681a49c2ee54cf67cadbae2a344 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3902c681a49c2ee54cf67cadbae2a344 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3902c681a49c2ee54cf67cadbae2a344 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3902c681a49c2ee54cf67cadbae2a344:hover .ctaButton { background-color: #34495E!important; } .u3902c681a49c2ee54cf67cadbae2a344 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3902c681a49c2ee54cf67cadbae2a344 .u3902c681a49c2ee54cf67cadbae2a344-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3902c681a49c2ee54cf67cadbae2a344:after { content: ""; display: block; clear: both; } READ: Today's Woman Vs. Yesterday's EssayBENVENUTO CELLINI 1500 1571 Cellini had a very strong, but strange, impression on the Italian High Renaissance. Benvenuto Cellini was born in Florence in 1500. He was apprenticed to a goldsmith at the age of 15. At the age of 16, continual duelling and brawling caused him to

Link Optimization Why It Matters, Plus 3 Ways to Optimize Links on WordPress

In theory, links are one of your WordPress site’s most basic elements. And while many webmasters just insert basic links and forget about them, there’s actually a lot you can do to improve their effectiveness through link optimization.After all, links aren’t much use if no one clicks on them. By putting some thought into how your links appear and function, you can improve their chances of attracting attention from visitors. What’s more, many of the most beneficial strategies for doing this are quite easy to implement.In this post, we’ll touch on the reasons why links are such a crucial part of your site’s success. Then, we’ll introduce and walk you through three solid link optimization techniques. Let’s jump right in! Shortlinks by Pretty Links Best WordPress Link Tracking Plugin Author(s): Blair WilliamsCurrent Version: 3.0.9Last Updated: August 12, 2019pretty-link.3.0.9.zip 90%Ratings 3,401,070Downloads WP 5.1+Requir es As the name suggests, this tool helps you create ‘prettier’ links. Unlike most link shortening tools, it enables you to customize exactly what each link on your site looks like.To use Pretty Links, you’ll want to install it, navigate to the new Pretty Links tab in your WordPress dashboard, then select Add New Link:Here, you’ll enter the original link in the Target URL field. Then, under Pretty Link, you can create whatever URL you’d like to use instead:You can also choose a redirection type for your link, and even give it a title. Once you click on Create, you’ll be able to use your new ‘pretty’ link anywhere you’d like, and it will lead people right to the original page.Finally, it’s worth noting you can also use the Pretty Links plugin to track your links. This way, you can experiment with different types of shortened URLs, and see which ones are clicked on most often.2. Customize the way links function on your siteWhile our first link optimization strategy focused on appearance, this one is all about function. While in a basic sense links all work pretty much the same way – you click on them and they open a new section or page – there are actually some tweaks you can make to customize their functionality.For an example of how this might work, you can check out the WP External Links plugin: External Links nofollow, noopener new window Author(s): WebFactory LtdCurrent Version: 2.35Last Updated: September 12, 2019wp-external-links.2.35.zip 88%Ratings 394,230Downloads WP 4.2+Requires With this tool, you can make a number of changes to the ways links work on your site.We should note that it’s been a little while since WP External Links was updated, so you’ll want to test it out thoroughly. However, it’s a popular and well-reviewed plugin, so it shouldnt give you any trouble.After installing the plugin, there will be a new section in your dashboard called External Links. There, you’ll see a number of options:In a nutshell, these tabs provide you with a lot of ways to change how your links act. For example, under the initial External Links section is a drop-down menu where you can set how external links will open in the visitor’s browser:You can also set external links to follow  or nofollow, add various attributes to your links, and even include an icon next to each one.The Internal Links tab is just about identical, but enables you to tweak the function of links that point back to your own site. This separation of settings is handy if you want your external and internal links to behave differently.In the remaining tabs, you can even exclude specific links from these general settings and customize them separately. All in all, this plugin gives you a huge amount of control when it comes to link optimization.3. Create a link libraryThis last technique is admittedly not one that every site will need. For some type s of sites, however, it can be very beneficial.A ‘link library’ is a page on your web site containing lots of different links. Its focus is on organizing those links in a more effective way than simply listing them out. For example, similar links will typically be grouped into sections or categories, and there are often features that enable users to easily sort links and find what they need.If you find yourself needing to display many links in one place, therefore, a link library is an ideal solution. You can use it to organize internal links – such as your site’s pages or blog posts – or to create useful collections of external links for your visitors.To get started, you’ll need to install the aptly-name Link Library plugin: Link Library Author(s): Yannick LefebvreCurrent Version: 6.3.3Last Updated: October 2, 2019link-library.zip 92%Ratings 1,402,061Downloads WP 4.4+Requires Next, the first thing you’ll want to do is navigate to Links Link Categories in your WordPress dashboard:Here, you can create a category for each type or section of links you’ll include in your library. Then, you can go to Links Add New to add in all the individual links, and set a category for each one:Then, you can head to the Link Library tab to set up your library page. There are a lot of options here, and you’ll want to check out the plugin’s documentation for information on each one.However, you can also simply use the default settings, which will enable you to add a basic link library to your site quickly. Under the Library Settings section, you’ll see a list of shortcodes you can include on any page you like:Just save the shortcode on a new or existing page, and your library will be good to go! It might look something like this:We encourage you to read up on all the plugin’s settings, and tweak your link library until it’s set up just right.ConclusionAdding plenty of internal and e xternal links to your site is a great start, but you won’t want to stop there. You’ll also need to optimize and organize those links carefully, if you want them to be as effective as possible.In this post, we’ve outlined three ways you can perform link optimization on your site. You can:Make your links ‘pretty’.Customize the way links function on your site.Create a link library.Do you have any questions about how to implement these link optimization strategies? Let us know in the comments section below! Why optimizing your links matters, plus how you can do it on your #WordPress #website. #tutorial