Cost Accounting Answers

CHAPTER 4 JOB COSTING 4-1Cost pool––a grouping of individual indirect cost items. Cost tracing––the assigning of direct costs to the chosen cost object. Cost allocation––the assigning of indirect costs to the chosen cost object. Cost-allocation base––a factor that links in a systematic way an indirect cost or group of indirect costs to cost objects. 4-2In a job-costing system, costs are assigned to a distinct unit, batch, or lot of a product or service.In a process-costing system, the cost of a product or service is obtained by using broad averages to assign costs to masses of identical or similar units. 4-3An advertising campaign for Pepsi is likely to be very specific to that individual client. Job costing enables all the specific aspects of each job to be identified. In contrast, the processing of checking account withdrawals is similar for many customers. Here, process costing can be used to compute the cost of each checking account withdrawal. -4The seven steps in job costing are: (1) identify the job that is the chosen cost object, (2) identify the direct costs of the job, (3) select the cost-allocation bases to use for allocating indirect costs to the job, (4) identify the indirect costs associated with each cost-allocation base, (5) compute the rate per unit of each cost-allocation base used to allocate indirect costs to the job, (6) compute the indirect costs allocated to the job, and (7) compute the total cost of the job by adding all direct and indirect costs assigned to the job. -5Major cost objects that managers focus on in companies using job costing are a product such as a specialized machine, a service such as a repair job, a project such as running the Expo, or a task such as an advertising campaign. 4-6Three major source documents used in job-costing systems are (1) job cost ecord or job cost sheet, a document that records and accumulates all costs assigned to a specific job, starting whe n work begins (2) materials requisition record, a document that contains information about the cost of direct materials used on a specific job and in a specific department; and (3) labor-time sheet, a document that contains information about the amount of labor time used for a specific job in a specific department. -7The main advantages of using computerized source documents for job cost records are the accuracy of the records and the ability to provide managers with instantaneous feedback to help control job costs. 4-8Two reasons for using an annual budget period are a. The numerator reason––the longer the time period, the less the influence of seasonal patterns in overhead costs, and b. The denominator reason––the longer the time period, the less the effect of variations in output levels or quantities of the cost-allocation bases on the allocation of fixed costs. -9Actual costing and normal costing differ in their use of actual or budgeted indirect cost rates: | |Actual |Normal | | |Costing |Costing | |Direct-cost rates |Actual rates |Actual rates | |Indirect-cost rates |Actual rates |Budgeted rates |Each costing method uses the actual quantity of the direct-cost input and the actual quantity of the cost-allocation base. 4-10A house construction firm can use job cost information (a) to determine the profitability of individual jobs, (b) to assist in bidding on future jobs, and (c) to evaluate professionals who are in charge of managing individual jobs. 4-11The statement is false. In a normal costing system, the Manufacturing Overhead Control account will not, in general, equal the amounts in the Manufacturing Overhead Allocated account.The Manufacturing Overhead Control account aggregates the actual overhead costs incurred while Manufacturing Overhead Allocated allocates overhead costs to jobs on the basis of a budgeted rate times the actual quantity of the cost-allocation base. Underallocation or overallocation of indirect (overh ead) costs can arise because of (a) the Numerator reason––the actual overhead costs differ from the budgeted overhead costs, and (b) the Denominator reason––the actual quantity used of the allocation base differs from the budgeted quantity. 4-12Debit entries to Work-in-Process Control represent increases in work in process.Examples of debit entries under normal costing are (a) direct materials used (credit to Materials Control), (b) direct manufacturing labor billed to job (credit to Wages Payable Control), and (c) manufacturing overhead allocated to job (credit to Manufacturing Overhead Allocated). 4-13Alternative ways to make end-of-period adjustments to dispose of underallocated or overallocated overhead are as follows: (i)Proration based on the total amount of indirect costs allocated (before proration) in the ending balances of work in process, finished goods, and cost of goods sold. ii)Proration based on total ending balances (before proration) in w ork in process, finished goods, and cost of goods sold. iii) Year-end write-off to Cost of Goods Sold. iv) The adjusted allocation rate approach that restates all overhead entries using actual indirect cost rates rather than budgeted indirect cost rates. 4-14A company might use budgeted costs rather than actual costs to compute direct labor rates because it may be difficult to trace direct labor costs to jobs as they are completed (for example, because bonuses are only known at the end of the year). -15Modern technology of electronic data interchange (EDI) is helpful to managers because it ensures that a purchase order is transmitted quickly and accurately to suppliers with minimum paperwork and costs. 16. (10 min) Job order costing, process costing. a. Job costingl. Job costing b. Process costingm. Process costing c. Job costingn. Job costing d. Process costingo. Job costing e. Job costingp. Job costing f. Process costingq. Job costing g. Job costingr. Process costing h. Job costin g (but some process costing)s. Job costing i.Process costingt. Process costing j. Process costingu. Job costing k. Job costing 4-17(20 min. )Actual costing, normal costing, accounting for manufacturing overhead. 1. [pic]=[pic] =[pic]= 1. 80 or 180% [pic]=[pic] =[pic]= 1. 9 or 190% 2. Costs of Job 626 under actual and normal costing follow: ActualNormal CostingCosting Direct materials$ 40,000$ 40,000 Direct manufacturing labor costs30,00030,000 Manufacturing overhead costs $30,000 ( 1. 90; $30,000 ( 1. 80 57,000 54,000 Total manufacturing costs of Job 626$127,000$124,000 3. pic]=[pic] ( [pic] =$1,450,000 ( 1. 80 =$2,610,000 [pic]=[pic] – [pic] =$2,755,000 ( $2,610,000 = $145,000 There is no under- or overallocated overhead under actual costing because overhead is allocated under actual costing by multiplying actual manufacturing labor costs and the actual manufacturing overhead rate. This, of course equals the actual manufacturing overhead costs. All actual overhead costs are allocated to products. Hence, there is no under- or overallocated overhead. 4-18(20 -30 min. ) Job costing, normal and actual costing. 1. pic]=[pic] = [pic] =$50 per direct labor-hour [pic]=[pic] = [pic] =$40 per direct labor-hour These rates differ because both the numerator and the denominator in the two calculations are different—one based on budgeted numbers and the other based on actual numbers. |2a. |Laguna |Mission | | |Model |Model | | Normal costing | | | |Direct costs | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($50 ( 960; $50 ( 1,050) |48,000 |52,500 | |Total costs |$191,710 |$221,370 | |2b.Actual costing | | | |Direct costs | | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($40 ( 960; $40 ( 1,050) |38,400 |42,000 | |Total costs |$182,110 |$210,870 | 3. Normal costing enables Am esbury to report a job cost as soon as the job is completed, assuming that both the direct materials and direct labor costs are known at the time of use. Once the 960 direct labor-hours are known for the Laguna Model (June 2011), Amesbury can compute the $191,710 cost figure using normal costing. Amesbury can use this information to manage the costs of the Laguna Model job as well as to bid on similar jobs later in the year. In contrast, Amesbury has to wait until the December 2011 year-end to compute the $182,110 cost of the Laguna Model using actual costing.Although not required, the following overview diagram summarizes Amesbury Construction’s job-costing system. [pic] 4-19(10 min. )Budgeted manufacturing overhead rate, allocated manufacturing overhead. 1. Budgeted manufacturing overhead rate = [pic] = [pic] = $24 per machine-hour |2. |Manufacturing |= |Actual |( |Budgeted manufacturing | | |overhead | |machine-hours | |overhead rate | | |allocated | | | | | = 170,000 ? $2 4 = $4,080,000 3.Since manufacturing overhead allocated is greater than the actual manufacturing overhead costs, Gammaro overallocated manufacturing overhead: Manufacturing overhead allocated$4,080,000 Actual manufacturing overhead costs 4,050,000 Overallocated manufacturing overhead$ 30,000 4-20(20-30 min. )Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the product costing system is [pic] Budgeted manufacturing overhead divided by allocation base: Machining overhead:[pic] = $36 per machine-hour Assembly overhead:[pic] = 180% of direct manuf. labor costs 2. Machining department, 2,000 hours ( $36$72,000 Assembly department, 180% ( $15,000 27,000 Total manufacturing overhead allocated to Job 494$99,000 3.MachiningAssembly Actual manufacturing overhead$2,100,000$ 3,700,000 Manufacturing overhead allocated, $36 ( 55,000 machine-hours1,980,000— 180% ( $2,200,000 — 3,960,000 Underallocated (Overallocated)$ 120,000$ (260,000) 4-21 (20(2 5 min. ) Job costing, consulting firm. 1. Budgeted indirect-cost rate for client support can be calculated as follows: Budgeted indirect-cost rate = $13,600,000 ? $5,312,500 = 256% of professional labor costs 2. At the budgeted revenues of $21,250,000 Taylor’s operating income of $2,337,500 equals 11% of revenues. Markup rate = $21,250,000 ? $5,312,500 = 400% of direct professional labor costs 3. Budgeted costsDirect costs: Director, $198 ( 4$ 792 Partner, $101 ( 171,717 Associate, $49 ( 422,058 Assistant, $36 ( 153 5,508$10,075 Indirect costs: Consulting support, 256% ( $10,075 25,792 Total costs$35,867 As calculated in requirement 2, the bid price to earn an 11% income-to-revenue margin is 400% of direct professional costs. Therefore, Taylor should bid 4 ( $10,075 = $40,300 for the Red Rooster job. Bid price to earn target operating income-to-revenue margin of 11% can also be calculated as follows: Let R = revenue to earn target income R – 0. 11R = $35,867 0. 89R = $ 35,867 R = $35,867 ? 0. 89 = $40,300 Or Direct costs $10,075 Indirect costs 25,792Operating income (0. 11 ( $40,300) 4,433 Bid price$40,300 4-22(15–20 min. )Time period used to compute indirect cost rates. 1. | |Quarter | | |1 |2 |3 |4 |Annual | |(1) Pools sold |700 |500 |150 |150 |1,500 | |(2) Direct manufacturing labor hours (0. 5 ( |350 |250 |75 |75 |750 | Row 1) | | | | | | |(3) Fixed manufacturing overhead costs |$10,500 |$10,500 |$10,500 |$10,500 |$42,000 | |(4) Budgeted fixed manufacturing overhead |$30 |$42 |$140 |$140 |$56 | |rate per direct manufacturing labor hour | | | | | | |($10,500 ( Row 2) | | | | | | | |Budgeted Costs Based on Quarterly | | |Manufacturing Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$ 1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufac turing overhead costs | 10,500 | 10,500 | |($42 ( 250 hours; $140 ? 5 hours) | | | |Total manufacturing costs |$21,250 |$13,725 | |Divided by pools manufactured each quarter | ? 500 | ? 150 | |Manufacturing cost per pool |$ 42. 50 |$ 91. 50 | 2. | |Budgeted Costs Based on Annual Manufacturing | | |Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufacturing overhead costs | 14,000 | 4,200 | |($56 ( 250 hours; 75 hours) | | | |Total manufacturing costs |$24,750 |$7,425 | |Divided by pools manufactured each quarter | ( 500 | ( 150 | |Manufacturing cost per pool |$ 49. 50 |$49. 50 | 3. | |2nd Quarter |3rd Quarter | |Prices based on quarterly budgeted manufacturing overhead rates calculated in |$55. 25 |$118. 5 | |requirement 1 | | | |($42. 50 ( 130%; $91. 50 ( 130%) | | | |Price based on annual budgeted manufacturing overhead rates calculated in |$64. 35 |$64. 35 | |requirement 2 | | | |($49. 50 ( 130%; $49. 50 ( 130%) | | |Splash should use the budgeted annual manufacturing overhead rate because capacity decisions are based on longer annual periods rather than quarterly periods. Prices should not vary based on quarterly fluctuations in production. Splash could vary prices based on market conditions and demand for its pools. In this case, Splash would charge higher prices in quarter 2 when demand for its pools is high. Pricing based on quarterly budgets would cause Splash to do the opposite—to decrease rather than increase prices! 4-23(10–15 min. ) Accounting for manufacturing overhead. 1. Budgeted manufacturing overhead rate= [pic] = $30 per machine-hour 2. Work-in-Process Control7,350,000 Manufacturing Overhead Allocated7,350,000 (245,000 machine-hours ( $30 per machine-hour = $7,350,000) 3. 7,350,000– $7,300,000 = $50,000 overallocated, an insignificant amount of actual manufacturing overhead costs $50,000 ? $7,300,000 = 0. 68%. Manufacturing Overhead Allocated7,350,000 Manufacturing Department Overhead Control7,300,000 Cost of Goods Sold50,000 4-24(35(45 min. ) Job costing, journal entries. Some instructors may also want to assign Exercise 4-25. It demonstrates the relationships of the general ledger to the underlying subsidiary ledgers and source documents. 1. An overview of the product costing system is: 2. & 3. This answer assumes COGS given of $4,020 does not include the writeoff of overallocated manufacturing overhead. |2. (1) Materials Control |800 | | | |Accounts Payable Control | |800 | | |(2) Work-in-Process Control |710 | | | |Materials Control | |710 | | |(3) Manufacturing Overhead Control |100 | | | |Materials Control | |100 | | |(4) Work-in-Process Control |1,300 | | | |Manufacturing Overhead Control |900 | | | |Wages Payable Control | |2,200 | | |(5) Manufacturing Overhead Control | 400 | | | |Accumulated Depreciation––buildings and | | | | |manufacturing equipment | |400 | | |(6) Manufacturing Overhead Control | 550 | | | |Miscellaneous accounts | |550 | | |(7) Work-in-Process Control |2,080 | | | |Manufacturing Overhead Allocated | |2,080 | | |(1. 60 ( $1,300 = $2,080) | | | | |(8) Finished Goods Control |4,120 | | | |Work-in-Process Control |4,120 | | |(9) Accounts Receivable Control (or Cash) |8,000 | | | |Revenues | |8,000 | | |(10) Cost of Goods Sold |4,020 | | | |Finished Goods Control | |4,020 | | |(11) Manufacturing Overhead Allocated |2,080 | | | |Manufacturing Overhead Control | |1,950 | | |Cost of Goods Sold | |130 | 3. |Materials Control | |Bal. /1/2011 |100 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control | |(3) Manufacturing Overhead Control (Materials |710 | |(Purchases) |800 |used) | | | | | |100 | |Bal. 12/31/2011 |90 | | | |Work-in-Process Control | |B al. /1/2011 |60 |(8) Finished Goods Control (Goods completed) | | |(2) Materials Control (Direct | | |4,120 | |materials) |710 | | | |(4) Wages Payable Control (Direct | | | | |manuf. labor) | | | | |(7) Manuf. Overhead Allocated |1,300 | | | | | | | | | |2,080 | | | |Bal. 2/31/2011 |30 | | | |Finished Goods Control | |Bal. 1/1/2011 |500 |(10) Cost of Goods Sold |4,020 | |(8) WIP Control | | | | |(Goods completed) |4,120 | | | |Bal. 12/31/2011 |600 | | | Cost of Goods Sold | |(10) Finished Goods Control (Goods | |(11) Manufacturing Overhead Allocated (Adjust | | |sold) |4,020 |for overallocation) | | | | | |130 | |Bal. 12/31/2011 |3,890 | | | |Manufacturing Overhead Control | | (3) Materials Control (Indirect materials)| |(11) To close |1,950 | |(4) Wages Payable Control (Indirect manuf. |100 | | | |labor) | | | | |(5) Accum. Deprn.Control (Depreciation) |900 | | | |(6) Accounts Payable Control | | | | |(Miscellaneous) |400 | | | | | | | | | |550 | | | |Bal. |0 | | | Manufacturing Overhead Allocated | |(11) To close |2,080 |(7) Work-in-Process Control (Manuf. overhead | | | | |allocated) |2,080 | | | |Bal. | 0 | 4-25(35 minutes) Journal entries, T-accounts, and source documents. 1. i. Direct Materials Control 124,000 Accounts Payable Control124,000 Source Document: Purchase Invoice, Receiving Report Subsidiary Ledger: Direct Materials Record, Accounts Payable ii. Work in Process Control a 122,000 Direct Materials Control122,000Source Document: Material Requisition Records, Job Cost Record Subsidiary Ledger: Direct Materials Record, Work-in-Process Inventory Records by Jobs iii. Work in Process Control80,000 Manufacturing Overhead Control54,500 Wages Payable Control134,500 Source Document: Labor Time Sheets, Job Cost Records Subsidiary Ledger:, Manufacturing Overhead Records, Employee Labor Records, Work-in-Process Inventory Records by Jobs iv. Manufacturing Overhead Control129,500 Salaries Payable Control 20,000 Accounts Payable Control 9,500 Accumulated Depreciation Control 30,000 Rent Payable Control 70,000 Source Document: Depreciation Schedule, Rent Schedule, Maintenance wages due, Invoices for miscellaneous factory overhead items Subsidiary Ledger: Manufacturing Overhead Records v.Work in Process Control200,000 Manufacturing Overhead Allocated200,000 ($80,000 [pic] $2. 50) Source Document: Labor Time Sheets, Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs vi. Finished Goods Control b387,000 Work in Process Control387,000 Source Document: Job Cost Record, Completed Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs, Finished Goods Inventory Records by Jobs vii. Cost of Goods Sold c432,000 Finished Goods Control432,000 Source Document: Sales Invoice, Completed Job Cost Record Subsidiary Ledger: Finished Goods Inventory Records by Jobs viii. Manufacturing Overhead Allocated200,000Manufacturing Overhead Control ($129,500 + $54,500)184,000 Cost of Goods Sold 16,000 Source Document: Prior Journal Entries ix. Administrative Expenses 7,000 Marketing Expenses120,000 Salaries Payable Control30,000 Accounts Payable Control90,000 Accumulated Depreciation, Office Equipment 7,000 Source Document: Depreciation Schedule, Marketing Payroll Request, Invoice for Advertising, Sales Commission Schedule. Subsidiary Ledger: Employee Salary Records, Administration Cost Records, Marketing Cost Records. aMaterials used = [pic] + Purchases – [pic] [pic] b[pic] = [pic] + [pic] – [pic] [pic] cCost of goods sold = [pic] + [pic] – [pic] [pic] 2. T-accounts Direct Materials Control | |Bal. 1/1/2011 |9,000 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control (Purchases) | | |122,000 | | |124,000 | | | |Bal. 12/31/2011 |11,000 | | | Work-in-Process Control | |Bal. 1/1/2011 |6,000 |(6) Finished Goods Control (Cost of goods | | |(2) Materials Control | |manufactured) | | |(Direct materials used) |122,000 | |387,000 | |(3) Wages Payable Control (Direct manuf. labor)| | | | |(5) Manuf.Overhead Allocated |80,000 | | | | | | | | | |200,000 | | | |Bal. 12/31/2011 |21,000 | | | |Finished Goods Control | |Bal. 1/1/2011 |69,000 |(7) Cost of Goods Sold |432,000 | |(6) WIP Control | | | | |(Cost of goods manuf. ) |387,000 | | | |Bal. 2/31/2011 |24,000 | | | |Cost of Goods Sold | |(7) Finished Goods Control (Goods sold) | |(8) Manufacturing Overhead Allocated (Adjust | | | |432,000 |for overallocation) | | | | | |16,000 | | | | | | Manufacturing Overhead Control | |(3) Wages Payable Control | |(8) To close |184,000 | |(Indirect manuf. labor) |54,500 | | | |(4) Salaries Payable Control (Maintenance) | | | | |(4) Accounts Payable Control (Miscellaneous) |20,000 | | | |(4) Accum. Deprn.Control (Depreciation) | | | | |(4) Rent Payable Control (Rent) |9,500 | | | | | | | | | |30,000 | | | | | | | | | |70,000 | | | |Bal. |0 | | | |Manufacturing Overhead Allocated | |(8) To close |200,000 |(5) Work-in-Process Contr ol (Manuf. verhead | | | | |allocated) | | | | | |200,000 | | | |Bal. | 0 | 4-26(45 min. )Job costing, journal entries. Some instructors may wish to assign Problem 4-24. It demonstrates the relationships of journal entries, general ledger, subsidiary ledgers, and source documents. 1. An overview of the product-costing system is 2. Amounts in millions. (1) Materials Control |150 | | |Accounts Payable Control | |150 | |(2) Work-in-Process Control |145 | | |Materials Control | |145 | |(3) Manufacturing Department Overhead Control | 10 | | |Materials Control | |10 | |(4) Work-in-Process Control | 90 | | |Wages Payable Control | |90 | |(5) Manufacturing Department Overhead Control | 30 | | |Wages Payable Control | |30 | |(6) Manufacturing Department Overhead Control | 19 | | |Accumulated Depreciation | |19 | |(7) Manufacturing Department Overhead Control | 9 | | |Various liabilities | |9 | |(8) Work-in-Process Control | 63 | | |Manufacturing Overhead Allocated | |63 | |(9) Finished Goods Control |294 | | |Work-in-Process Control | |294 | |(10a)Cost of Goods Sold |292 | | |Finished Goods Control | |292 | |(10b) Accounts Receivable Control (or Cash ) |400 | | |Revenues | |400 | The posting of entries to T-accounts is as follows: |Materials Control | |Work-in-Process Control | |Bal 12 |(2) 145 | |Bal. |(9) 294 | | | | |(2) 145 | | | | | |(4) 90 | | | | | |(8) 63 | | |(1) 150 |(3) 10 | | | | |Bal. 7 | | | | | | | | | | | | | | |Bal. | | |Finished Goods Control | |Cost of Goods Sold | |Bal. 6 |(10a) 292 | |(10a) 292 | | |(9) 294 | | |(11) 5 | | |Bal. 8 | | | | | |Manufacturing Department | | |Overhead Control | |Manufacturing Overhead Allocated | |(3) 10 |(11) 68 | |(11) 63 |(8) 63 | |(5) 30 | | | | | |(6) 19 | | | | | |(7) 9 | | | | | Accounts Payable Control | |Wages Payable Control | | |(1) 150 | | |(4) 90 | | | | | |(5) 30 | |Accumulated Depreciation | |Various Liabilities | | |(6) 19 | | |(7) 9 | Accounts Receivable Control | |Revenues | |(10b) 400 | | | | (10b) 400 | | | | | | | The ending balance of Work-in-Process Control is $6. 3. (11) Manufacturing Overhead Allocated63 Cost of Goods Sold5 Manufacturing Department Overhead Control68 Entry posted to T-accounts in Requirement 2. 4-27(15 min. )Job costing, unit cost, ending work in progress. 1. Direct manufacturing labor rate per hour |$26 |   | |Manufacturing overhead cost allocated |$20 |   | |per manufacturing labor-hour | | | |   |Job M1 |Job M2 | |Direct manufacturing labor costs |$273,000 |$208,000 | |Direct manufacturing labor hours ($273,000[pic]$26; | 10,500 | 8,000 | |$208,000[pic]$26) | | | |Manufacturing overhead cost allocated (10,500 [pic] $20; |$210,000 |$160,000 | |8,000 [pic] $20) | | | | | | | |Job Costs May 2011 |Job M1 |Job M2 | |Direct materials |$ 78,000 |$ 51,000 | |Direct manufacturing labor | 273,000 | 208,000 | |Manufacturing overhead allocated | 210,000 | 160,000 | |Total costs |$561,000 |$419,000 | 2. |Number of pipes produced for Job M1 |1,100 |   | |Cost per pipe ($561,000 [pic]1,100) |$510 |   | 3. Finished Goods Control561,000 Work-in-Process Control 561,000 4.Rafael Company began May 2011 with no work-in-process inventory. During May, it started and finished M1. It also started M2, which is still in work-in-process inventory at the end of May. M2’s manufacturing costs up to this point, $419,000, remain as a debit balance in the Work-in-Process Inventory account at the end of May 2011. 4-28(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for professional labor=$59 per professional labor-hour Actual indirect cost rate = [pic]=$42 per professional labor-hour [pic] = [pic]=$55 per professional labor-hour Budgeted indirect cost rate = [pic]=$43 per professional labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$59 |$59 |$55 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Ra te |$42 |$43 |$43 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. |(a) |(b) |(c) | | Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct Costs |$59 ( 160 = $ 9,440 |$59 ( 160 = $ 9,440 |$55 ( 160 = $ 8,800 | |Indirect Costs |$42 ( 160 = 6,720 |$43 ( 160 = 6,880 |$43 ( 160 = 6,880 | |Total Job Costs |$16,160 |$16,320 |$15,680 | All three costing systems use the actual professional labor time of 160 hours. The budgeted 150 hours for the Pierre Enterprises audit job is not used in job costing. However, Chico may have used the 150 hour number in bidding for the audit. The actual costing figure of $16,160 is less than the normal costing figure of $16,320 because the actual indirect-cost rate ($42) is less than the budgeted indirect-cost rate ($43).The normal costing figure of $16,320 is more than the variation of normal costing (based on budgeted rates for direct costs) figure of $15,680, because the actual direct-cost rate ($59) is more than the budge ted direct-cost rate ($55). Although not required, the following overview diagram summarizes Chico’s job-costing system. [pic] 4-29(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for architectural labor=$92 per architectural labor-hour Actual indirect cost rate = [pic]=$50 per architectural labor-hour [pic] = [pic]=$90 per architectural labor-hour Budgeted indirect cost rate = [pic]=$54 per architectural labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$92 |$92 |$90 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Rate |$50 |$54 |$54 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. (a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct Costs |$92 ( 250 = $23,000 |$92 ( 250 = $23,000 |$90 ( 250 = $22,500 | |Indirect Costs |$50 ( 250 = 12,500 |$54 ( 250 = 13,500 |$54 ( 250 = 13,500 | |Total Job Costs |$35,500 |$36,500 |$36,000 | All three costing systems use the actual architectural labor time of 250 hours. The budgeted 275 hours for the Champ Tower job is not used in job costing. However, Braden Brothers may have used the budgeted number of hours in bidding for the job. 30. (30 min. ) Proration of overhead. [pic] = [pic] [pic] 2. Overhead allocated = 50% [pic] Actual direct manufacturing labor cost = 50% [pic] $228,000 = $114,000 |Underallocated |= |Actual |– |Allocated plant | | | |manufacturing | |manufacturing | |overhead costs | | | |overhead | |overhead costs | | | | = $117,000 – $114,000 = $3,000 Underallocated manufacturing overhead = $3,000 3a. All underallocated manufacturing overhead is written off to cost of goods sold. Both work in process (WIP) and finished goods inventory remain unchanged. |Account |Dec. 31, 2011 |Proration of $3,000 |Dec. 31, 2011 | | |Balance |Underallocated |Balance | | |(Before Proration) |Manuf.Overhead |(After Proration) | | |(1) |(2) |(3) = (1) + (2) | |WIP |$ 50,700 |$ 0 |$ 50,700 | |Finished Goods |245,050 |0 |245,050 | |Cost of Goods Sold | 549,250 | 3,000 | 552,250 | |Total |$845,000 |$3,000 |$848,000 | 3b. Underallocated manufacturing overhead prorated based on ending balances: |Account |Dec. 31, 2011 Account |Account |Proration of $3,000 |Dec. 1, 2011 Account | | |Balance |Balance as a |Underallocated |Balance | | |(Before Proration) |Percent of Total |Manuf. Overhead |(After Proration) | | |(1) |(2) = (1) ? $845,000 |(3) = (2)[pic]$3,000 |(4) = (1) + (3) | |WIP |$ 50,700 |0. 06 |0. 06 [pic] $3,000 = $ 180 |$ 50,880 | |Finished Goods |245,050 |0. 29 |0. 29 [pic] $3,000 = 870 |245,920 | |Cost of Goods Sold | 549,250 |0. 65 |0. 5 [pic] $3,000 = 1,950 | 551,200 | |Total |$845,000 |1. 00 |$3,000 |$848,000 | 3c. Underallocated manufacturing overhead prorated based on 2011 overhead in ending balances: |Account |Dec. 31, 2011 |Allocated Manuf. |Allocated Manuf. Overhead |Proration of $3,0 00 |Dec. 31, 2011 | | |Account |Overhead in |in |Underallocated |Account | | |Balance |Dec. 31, 2011 Balance |Dec. 31, 2011 |Manuf.Overhead |Balance | | |(Before Proration) |(Before Proration) |Balance as a |(4) = (3)[pic]$3,000 |(After Proration) | | |(1) |(2) |Percent of Total | |(5) = (1) + (4) | | | | |(3) = (2) ? $114,000 | | | |WIP |$ 50,700 |$ 10,260a |0. 09 |0. 09 [pic] $3,000 = $ 270 |$ 50,970 | |Finished Goods |245,050 |29,640b |0. 26 |0. 6 [pic] $3,000 = 780 |245,830 | |Cost of Goods Sold | 549,250 | 74,100c |0. 65 |0. 65 [pic] $3,000 = 1,950 | 551,200 | |Total | $845,000 |$114,000 |1. 00 | $3,000 | $848,000 | a,b,c Overhead allocated = Direct manuf. labor cost[pic]50% = $20,520; $59,280; $148,200[pic]50% 4. Writing off all of the underallocated manufacturing overhead to Cost of Goods Sold (CGS) is usually warranted when CGS is large relative to Work-in-Process and Finished Goods Inventory and the underallocated manufacturing overhead is immaterial. Both these conditions apply in this case.ROW should write off the $3,000 underallocated manufacturing overhead to Cost of Goods Sold Account. 4-31 (20(30 min)Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the job-costing system is: [pic] 2. Budgeted manufacturing overhead divided by allocation base: a. Machining Department: [pic]= $52 per machine-hour b. Finishing Department: [pic]= 194% of direct manufacturing labor costs 3. Machining Department overhead, $52 ( 130 machine-hours$6,760 Finishing Department overhead, 194% of $1,100 2,134 Total manufacturing overhead allocated$8,894 4. Total costs of Job 431: Direct costs: Direct materials––Machining Department$15,500 ––Finishing Department5,000Direct manufacturing labor—Machining Department400 —Finishing Department 1,100$22,000 Indirect costs: Machining Department overhead, $52 ( 130$ 6,760 Finishing Department overhead, 194% of $1,100 2,134 8,894 Total costs$30,894 The per-u nit product cost of Job 431 is $30,894 ? 400 units = $77. 235 per unit The point of this part is (a) to get the definitions straight and (b) to underscore that overhead is allocated by multiplying the actual amount of the allocation base by the budgeted rate. 5. MachiningFinishing Manufacturing overhead incurred (actual)$11,070,000$8,236,000 Manufacturing overhead allocated 210,000 hours ( $5210,920,000 94% of $4,400,000 8,536,000 Underallocated manufacturing overhead$ 150,000 Overallocated manufacturing overhead$ 300,000 Total overallocated overhead = $300,000 – $150,000 = $150,000 6. A homogeneous cost pool is one where all costs have the same or a similar cause-and-effect or benefits-received relationship with the cost-allocation base. Fasano likely assumes that all its manufacturing overhead cost items are not homogeneous. Specifically, those in the Machining Department have a cause-and-effect relationship with machine-hours, while those in the Finishing Department have a cause-and-effect relationship with direct manufacturing labor costs.Fasano believes that the benefits of using two cost pools (more accurate product costs and better ability to manage costs) exceeds the costs of implementing a more complex system. 4-32(15(20 min. ) Service industry, job costing, law firm. 1. [pic] 2. [pic]= [pic] =[pic] =$65 per professional labor-hour Note that the budgeted professional labor-hour direct-cost rate can also be calculated by dividing total budgeted professional labor costs of $2,600,000 ($104,000 per professional ( 25 professionals) by total budgeted professional labor-hours of 40,000 (1,600 hours per professional ( 25 professionals), $2,600,000 ( 40,000 = $65 per professional labor-hour. [pic][pic]= [pic] [pic] =[pic] =$55 per professional labor-hour |4. |Richardson |Punch | |Direct costs: | | | |Professional labor, $65 ( 100; $65 ( 150 |$ 6,500 |$ 9,750 | |Indirect costs: | | | |Legal support, $55 ( 100; $55 ( 150 |5,500 |8,250 | | |$12,000 |$18, 000 | 4-33(25–30 min. Service industry, job costing, two direct- and indirect-cost categories, law firm (continuation of 4-32). Although not required, the following overview diagram is helpful to understand Keating’s job-costing system. [pic] |1. |Professional |Professional | | |Partner Labor |Associate Labor | |Budgeted compensation per professional |$ 200,000 |$80,000 | |Divided by budgeted hours of billable | | | |time per professional |? 1,600 |? ,600 | |Budgeted direct-cost rate |$125 per hour* |$50 per hour†  | *Can also be calculated as [pic]= [pic]= [pic]=$125 † Can also be calculated as [pic]= [pic]= [pic]=$ 50 |2. |General |Secretarial | | |Support |Support | |Budgeted total costs |$1,800,000 |$400,000 | |Divided by budgeted quantity of allocation base |? 40,000 hours |? ,000 hours | |Budgeted indirect cost rate |$45 per hour |$50 per hour | |3. |Richardson |Punch | |Direct costs: | | | |Professional partners, | | | |$125 ( 60 hr. ; $125 ( 30 hr. |$7,500 |$3,750 | |Professional associates, | | | |$50 ( 40 hr. ; $50 ( 120 hr. 2,000 |6,000 | |Direct costs |$ 9,500 |$ 9,750 | |Indirect costs: | | | |General support, | | | |$45 ( 100 hr. ; $45 ( 150 hr. |4,500 |6,750 | |Secretarial support, | | | |$50 ( 60 hr. ; $50 ( 30 hr. 3,000 |1,500 | |Indirect costs |7,500 |8,250 | |Total costs |$17,000 |$18,000 | |4. |Richardson |Punch | |Single direct – Single indirect | | | |(from Problem 4-32) |$12,000 |$18,000 |Multiple direct – Multiple indirect | | | |(from requirement 3 of Problem 4-33) |17,000 |18,000 | |Difference |$ 5,000 |$ 0 | | |undercosted |no change | The Richardson and Punch jobs differ in their use of resources. The Richardson job has a mix of 60% partners and 40% associates, while Punch has a mix of 20% partners and 80% associates. Thus, the Richardson job is a relatively high user of the more costly partner-related resources (both direct partner costs and indirect partner secretarial support). The Pun ch job, on the other hand, has a mix of partner and associate-related hours (1  :  4) that exactly equals the mix of partner and associate hours for the firm as a whole. The refined-costing system in Problem 4-33 increases the reported cost in Problem 4-32 for the Richardson job by 41. % (from $12,000 to $17,000) while it happens to correctly cost the Punch job. 4-34(20(25 min. ) Proration of overhead. [pic] 2. [pic]=[pic] – [pic] =$4,900,000 – $4,500,000* =$400,000 *$60 ( 75,000 actual machine-hours = $4,500,000 a. Write-off to Cost of Goods Sold | |Dec. 31, 2011 |Write-off |Dec. 31, 2011 | | |Account |of $400,000 |Account | | |Balance |Underallocated |Balance | |Account |(Before Proration) |Manufacturing (After Proration) | |(1) |(2) |Overhead |(4) = (2) + (3) | | | |(3) | | | | | | | |Work in Process |$ 750,000 |$ 0 |$ 750,000 | |Finished Goods |1,250,000 |0 |1,250,000 | |Cost of Goods Sold |8,000,000 |400,000 |8,400,000

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A Motivating Influence Essay Life is a cycle of learning in which we learn every day by experiences, anecdotes or by someone else. Now, it is hard to find a person who really cares about us or at least someone who wants to help us to succeed in the future. However, we found that there are some special teachers that are a great example of learning how to succeed in life. In the two stories of â€Å"my favorite teacher† by Thomas L. Friedman, and â€Å"Unforgettable Miss Bessie† by Carl T. Rowan, we find two incomparable persons who made a change in their students’ life. They both were a motivating influence for their students. Carl Rowan’s teacher Miss Bessie and Thomas Friedman’s teacher Hattie Steinberg are different in background, but similar in their wisdom, enthusiasm, love and care for their students. First, we find that both teachers, Miss Bessie and Miss Hattie had wisdom. They both introduced their students to knowledge that they otherwise might not been exposed to. In Thomas Friedman’s teacher, Hattie taught Friedman a lesson that lasted throughout his life. Hattie was a journalism teacher who tries to teach her students about the ethical rules for being a journalist. She had high standards of teaching, and it leads a mark in her students. Friedman’s writes: â€Å"Hattie was a woman who believed that the secret of success in life was getting the fundamentals right† (403). This basic lesson about excellence in journalism was important to Friedman’s career, because he becomes a journalist, and he remembered decades after his High School days with Hattie. This shows that Hattie was a wise teacher because it influences Friedman’s life forever. On the other hand, Miss Bessie’s wisdom was impacting for Rowan. She was a writing teacher who loves to read and write. However, even when in those days the racism took place in the country between white and black people, and she was a black teacher, she had the pasion to impact her students’ life. Rowan writes one of Miss Bessie’s lessons: â€Å"If you do not read you cannot write, and if you cannot write, you might as well stop dreaming† (166). This showed Rowan how important her students’ future was for Miss Bessie. She tried to make the reading and writing a commandment for her students. Her wisdom and influence left a mark in her students’ heart that it will be not only for them but for their generations. Second, both teachers, Miss Bessie and Miss Hattie were similar in their enthusiasm at the moment of giving advice to their students. Rowan describes Miss Bessie as tough, no-nonsense woman who could convince her students to do anything. In one occasion Rowan and Miss Bessie were talking about Rowan’s interest on sports and how hard it was for him to read a book. But he wanted to be with his friends and continue to be respect by them. So he writes: â€Å"Boy, she responded, you will play football because you have guts† (164). This impacted Rowan’s life forever. He learned to have the courage to fight for what he wanted in his life, and never give up, even when it seems difficult to reach. Similarly, Friedman’s teacher, Hattie Steinberg pushed her students to achieve high standards and to be responsible in their work, and to be well educated. Friedman writes: â€Å"and, boy, she pounded the fundamentals of journalism into her students –not simply how to write a lead or accurately transcribe a quote, but more important, how to comport yourself in a professional way and to always do quality work† (403). The purpose of Steinberg was to make her students work as if they were already working in a journalism company. She wanted her students to be ethical and professional in whatever they do. She knew it was going to be a great lecture for them. It would make them successful persons in their work and their lives. Third, Rowan and Friedman’s teachers were from different backgrounds. Rowan’s teacher, Miss Bessie, she was from black race, lower class family and she could not afford her education as a teacher. Rowan did not know about her background until she talked about it before she died. He writes: â€Å"What you put in your head, boy, she once said, can never be pulled out by the Ku Klux Klan, the Congress, or anybody† (165). This shows that even though Miss Bessie was from a lower class, she would never like her students to suffer the same problems she faced before. After long time, Rowan admired her because of her courage to succeed in life, and her courage to be someone else with a better quality of life. In contrast, Miss Hattie was from a better economic class, she was white, and her education standards where a big help in her career. Friedman writes: â€Å"I grew up in a small suburb of Minneapolis, and Hattie was the legendary journalism teacher at St. Louis park High School, Room 313† (403). We can say that Hattie took advantages of the opportunity she had to learn, and become one of the best teachers of journalism in the city even though we do not have evidence in the story if she was from a middle class economically. Hattie was admired for her high standards of teaching and it was the most important characteristics Friedman saw on her, that serve him as an example to become an ethical person in the journalism field. In conclusion, these two extraordinary teachers make a difference on their students’ lives with their wisdom, enthusiasm, love, and care. And, as a result of their effort for making professional and ethical persons of their students, both Rowan and Friedman become great professionals with more than an ethical personality, but both being conscientious to recognize that their successful lives are thanks to those teachers who gave them advices during the process of formation as adults in the school. 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Collaborative Learning Heterogeneous Versus Homogeneous Grouping

Collaborative Learning Heterogeneous Versus Homogeneous Grouping As EFL teachers we are concerned with two main issues in language learning. The first issue addresses the skills students should acquire in EFL classes as a result of teaching-learning experiences. Such skills are often measured by students achievement. The second issue takes account of the strategies EFL teachers use to help students acquire such skills and in turn increase their achievement. Writing is a skill which requires efforts from both the student and the teacher. It is one of the four language skills which is given emphasis in second language learning (Inggris 2009). Writing is one of the skills which need to be mastered by the learners. They learn different genres of writing like descriptive, expository, recount and narrative based on the prescribed syllabus of their providers. Language learning involves learning the language code as well as the culture (appropriate ways of thinking and acting) associated with the language (Becket Gonzales 2004). Students writing abilities are affected by the type of instructions teachers use within their classroom practices. Writing is one of the productive skills that learners are expected to achieve in order to ensure their communicative competence. While learning writing, students are supposed to get involved in many activities that enable them to produce a piece of writing at the end. They can be engaged for example in class discussions, act in role playing or get involved in peer editing. While engaged in classroom activities students build up experience and have more practice that may finally give the chance to reach a proper product of writing. In teaching writing, teachers strive hard to find strategies to facilitate increasing students achievement. There are many methods adopted by the teachers in teaching EFL writing in the classrooms. One of the methods recommended in teaching writing is the incorporation of cooperative learning (Kagan 2002). In ability grouping, students are grouped in a variety of more flexible ways so that they spend some portion of a school day in heterogeneous groups and some portion in homogeneous groups. (Grady et al 2007). In most EFL classes, some learners perform better beyond grade-level, others struggle with target language, while another great part of the class falls somewhere in between. In their effort to meet the needs of such a diverse students, educators tend to assign pair and group work with students of different ability levels finding ways to involve all students in the activities. These ways could include communicative and cooperative tasks to allow scaffolding of less advanced students. In this classroom environment advanced level learners act as a bridge to facilitate the learning process and lower level classmates exhibit a willingness to cross that bridge (Sean, 2002.   As a general rule, it would seem reasonable to suggest that classroom harmony might better be achieved in a group of motivated students who are allowed to participate and cooperate. Statement of the problem Teachers and educators seem to have struggled for decades to find answers to questions about heterogeneous and homogeneous grouping: Does anyone benefit from each? Is anyone harmed by each? Who benefits (or is harmed) the most? Why? Are there alternatives to these two types grouping? The answers are not always clear-cut and often depend on whom you ask and what learning outcomes are considered important. To many educators, grouping is considered a sensible response to academic diversity. To others, the practice has harmful unintended consequences and should be abandoned. Indeed, research, logic, and emotion often clash when debating the topic of grouping. But what do we really know? Consequently, this study aims to investigate the effect of homogeneous grouping versus heterogeneous grouping on EFL students achievement in writing in the hope that it may settle the argument on which is better for both high and low achievers. Homogeneous grouping can be defined as dividing students into small groups which include students of the same ability or level for example high achievers together and low achievers together . While heterogeneous grouping can be defined as dividing students into groups that include mixed or different levels, high and low achievers together. Theoretical Framework Cognitive growth springs from the alignment of various perspectives as individuals work to attain common goals. Both Piaget and Vygotsky saw cooperative learning with more able peers and instructors as resulting in cognitive development and intellectual growth (Johnson, et al., 1998). The assumption of behavioral learning theory is that students will work hard on tasks that provide a reward and that students will fail to work on tasks that provide no reward or punishment. Cooperative learning is one strategy that rewards individuals for participation in the groups effort. A review of the literature on cooperative learning shows that students benefit academically and socially from cooperative, small-group learning (Gillies, 2002). Cooperative learning can produce positive effects on student achievement (Cohen, 1986; Davidson, 1989; Devries Slavin, 1978; Johnson Johnson, 1989; Okebukola, 1985; Reid, 1992; Slavin, 1990). Academic benefits include higher attainments in reading comprehension, writing (Mathes, Fuchs, Fuchs, 1997) and mathematics (Ross, 1995; Whicker, Nunnery, Bol, 1997) and enhanced conceptual understanding and achievement in science (Lonning, 1993; Watson, 1991). Social benefits include more on-task behaviors and helping interactions with group members (Burron, James, Ambrosio, 1993; Gillies Ashman, 1998; McManus Gettinger, 1996), higher self-esteem, more friends, more involvement in classroom activities, and improved attitudes toward learning (Lazarowitz, Baird, Bolden, 1996; Lazarowitz, Hertz-Lazarowitz, Baird, 1994). According to Slavin (1987), there are two major theoretical perspectives related to cooperative learning motivational and cognitive. The motivational theories of cooperative learning emphasize the students incentives to do academic work, while the cognitive theories emphasize the effects of working together. Motivational theories related to cooperative learning focus on reward and goal structures. One of the elements of cooperative learning is positive interdependence, where students perceive that their success or failure lies within their working together as a group (Johnson, Johnson, Holubec, 1986). From a motivational perspective, cooperative goal structure creates a situation in which the only way group members can attain their personal goals is if the group is successful (Slavin, 1990,). Therefore, in order to attain their personal goals, students are likely to encourage members within the group to do whatever helps the group to succeed and to help one another with a group tas k. There are two cognitive theories that are directly applied to cooperative learning, the developmental and the elaboration theories (Slavin, 1987). The developmental theories assume that interaction among students around appropriate tasks increases their mastery of critical concepts (Damon, 1984). When students interact with other students, they have to explain and discuss each others perspectives, which lead to greater understanding of the material to be learned. The struggle to resolve potential conflicts during collaborative activity results in the development of higher levels of understanding (Slavin, 1990). The elaboration theory suggests that one of the most effective means of learning is to explain the material to someone else. Cooperative learning activities enhance elaborative thinking and more frequent giving and receiving of explanations, which has the potential to increase depth of understanding, the quality of reasoning, and the accuracy of long term retention (Johnson, Johnson, Holubec, 1986). Therefore, the use of cooperative learning methods should lead to improved student learning and retention from both the developmental and cognitive theoretical bases. Several studies have examined the effects of cooperative learning methods on student learning. Humphreys, Johnson, and Johnson (1982) compared cooperative, competitive, and individualistic strategies and concluded that students who were taught by cooperative methods learned and retained significantly more information than students taught by the other two methods. Sherman and Thomas (1986) found similar results in a study involving high school students taught by cooperative and individualistic methods. In a review of 46 studies related to cooperative learning, Slavin (1983) found that cooperative learning resulted in significant positive effects in 63% of the studies, and only two studies reported higher achievement for the comparison group. Johnson, Maruyama, Johnson, Nelson, and Skon (1981) conducted a meta-analysis of 122 studies related to cooperative learning and concluded that there was strong evidence for the superiority of cooperative learning in promoting achievement over competitive and individualistic strategies. Johnson and Ahlgren (1976) examined the relationships between students attitudes toward cooperation, competition, and their attitudes toward education. The results of the study indicated that student cooperativeness, and not competitiveness, was positively related to being motivated to learn. Humphreys, Johnson, and Johnson (1982) also found that students studying in a cooperative learning treatment group rated their learning experience more positively than did students in competitive and individualistic treatment groups. In a study involving elementary and secondary students Wodarski, et al., (1980) found that 95% of the elementary students enjoyed the cooperative learning activities and that they had learned a lot about the subject. Cooperative learning has its roots in the theories of social interdependence, cognitive development, and behavioral learning. Some research provides exceptionally strong evidence that cooperative learning results in greater effort to achieve, more positive relationships, and greater psychological health than competitive or individualistic learning efforts (Johnson, Johnson, Holubec, 1994( Social interdependence theory views cooperation as resulting from positive links of individuals to accomplish a common goal. The Gesalt psychologist Kurt Koffka proposed in the early 1900s that although groups are dynamic wholes the interdependence among members is variable. Kurt Lewin (1948) stated that interdependence developed from common goals provides the essential essence of a group. This interdependence creates groups that are dynamic wholes. The power of the group is such that a change in any member or subgroup directly changes any other member or subgroup. Within cognitive development theory, cooperation must precede cognitive growth. According to Emmer and Gerwels (2002) some research on cooperative learning has addressed instructional components. In a number of studies students have been taught interaction skills, such as how to question or to help each other so that they did not give answers but facilitated each others thinking (Fuchs, Fuchs, Kazdan, Allen, 1999; Gillies Ashman, 1996, 1998; Nattiv, 1994; Webb, Troper, Fall, 1995). And, when students are taught such skills, positive outcomes such as increased intrinsic motivation, liking for school, and self-esteem can result (Battistich, Solomon, Delucchi, 1993). Homogeneous grouping Homogeneous grouping has been proposed and implemented as a potential solution to meet the needs of the mixed ability classes, suggesting that students of different abilities can be gathered in groups of same ability thereby facilitating instruction (Slavin, 1987). This kind of grouping is based on the pedagogical principle that the teacher has the advantage of focusing instruction at the level of all the students in the particular group (Ansalone, 2000). It is assumed that teachers of mixed ability classes can increase the pace and raise instruction level for high achievers whereas low level students can enjoy individual attention. So, advanced pupils are taught more difficult concepts while low achievers deal with simple and fewer things. Proponents of homogeneous grouping opine that it is an excellent means of individualizing instruction. Achievement is considered to increase as teachers adjust the pace of instruction to students needs. Kulik and Kulik (1982) and Slavin (1987) carried out meta-analyses of studies at the elementary school level, finding benefits of within-class ability grouping. Both low ability students and more advanced ones placed in separate groups, benefited from instruction addressed to their level. More recently, Mulkey et al (2005) found that same ability grouping has persistent instructional benefits for both high and low level students. Marsh (1987) supports HG as a way of coping with mixed ability classes assuming that grouping children homogeneously enables those in lower ability groups to profit with respect to self-evaluation by being isolated from advanced peers. Furthermore, Allan (1991) supports that pupils model their behaviour after the behaviour of similar ability children who are coping well with their school work. The supporters of homogeneous grouping conclude that research fails to support that homogeneous grouping doesnt accomplish anything (Loveless, 1998). Although teachers of mixed ability classes seem to have positive attitudes towards homogeneous grouping (Scherer, 1993, Mulkey et al, 2005), the last quarter of the 20th century witnessed severe criticism of ability grouping. It has been declared that this type of grouping stigmatizes lower ability students, offering them inferior instruction. Several researchers argue that homogeneous grouping does not guarantee that all advanced or all weak students are alike. Matthews (1997) conducted a relevant research with students in grades 6 through 8 finding that gifted students are considerably more diverse than they are homogeneous. They vary in their degrees of advancement, their abilities, their learning styles and interests, their test-taking skills, and their social/emotional development. So, gathering advanced children of the mixed ability classes together in one group may not be the wisest solution to the problem. Ability grouping may decrease the self-esteem and aspirations of low ability children and therefore decelerate their academic progress. Welner and Mickelson (2000) carried out quite an extensive research review finding that low ability children are exposed to lowered expectations, reduced resources and rote learning. Childrens self-concept is affected and expectations are internalized (Ireson and Hallam, 1999, Gamoran, 1987). This implies that students of low ability in mixed ability classes are provided with low expectations if placed in same ability groups causing them feelings of inferiority. This is confirmed by Ansalone (2001) and Hallinan (1994) who demonstrated that children assigned to lower ability groups, are exposed to less and more simplified versions of the curriculum whereas high ability groups have broader and more challenging material covered. In this sense, Oakes (1992) and Wheelock (2005) support that educational benefits in mixed ability settings are not provided b y homogeneous grouping but rather by a challenging curriculum and high expectations. Research has accumulated evidence indicating that schooling tends to increase individual differences (Van der Veer and Valsiner, 1991). Homogeneous grouping seems to add more opportunities to advanced learners who are usually middle-class or upper-middle-class children, depriving pupils who already suffer from socio-economic segregation, or those who are learning less fast. Kozo seems to agree that homogeneous grouping damages not only low but also high-ability students as the latter who are usually the affluent children are not given any opportunities to learn the virtues of helping others or learning about unselfishness (Scherer, 1993). It is inferred that grouping students homogeneously for instruction on the mixed ability classes is one more advantage conferred on those who already enjoy many. Heterogeneous grouping Cooperative learning Heterogeneous grouping, that is gathering children of varying abilities in same groups has been proposed by many researchers as an effective strategy to promote academic development of students having diverse background knowledge and abilities. Brimfield, Masci and Defiore (2002) believe that all students deserve an academically challenging curriculum (p.15). So, our goal is to find a way to engage all pupils of the mixed ability classroom in the lesson irrespective of their abilities. The authors point out that by creating mixed-ability groups, we send the compelling message that everybody is expected to work at the highest possible level as high and low ability students deal with the same challenges. Disadvantaged pupils are at reduced risk of being stigmatized and exposed to a dumped-down curriculum in a mixed-ability setting. Teachers expectations for all pupils are maintained at higher levels and less able students have opportunities to be assisted by more able peers. It is assumed that heterogeneous grouping provides pupils access to more learning opportunities. Johnson and Johnson (1987) recommend assigning children of high, medium, and low abilities in the same group maximizing the heterogeneous make up of each group. Such ability diversity within the same group creates an effective learning environment (Manlove and Baker, 1995) providing learning opportunities for low-level students as well as opportunities to more advanced children to provide explanations to others revising, consolidating and using some things they have encountered before. The teachers can use cooperative tasks among high and low achievers of mixed ability groups or pairs in order to promote task engagement of all students in the mixed ability class as advanced children can provide explanations and guidance in carrying out a task. Cooperative tasks among high and low achievers are valued by the sociocultural theory of Vygotsky (1978). Pupils of mixed ability classes differ at their competence level and prior linguistic experiences. Vygotsky supports that children who are exposed to books and other out-of-school factors which contribute to linguistic development i.e .prior knowledge of English from private institutional instruction, are expected to have already run through a large part of their ZPD. On the other hand, pupils with poor literacy opportunities i.e. without prior knowledge of English may possess a larger Zone of Proximal Development (Van der Veer and Valsiner, 1991). So, they may benefit greatly from peer interactions which are likely to help low level students reach higher levels of performance. In this framework, Lyle (1999) showed that both low and high achieving students value the opportunity to work together as all pupils believed that they benefited. It was concluded that peer interactions can facilitate literacy development especially of low ability students. In this vein, Guralnick (1992) points out that social competence acquired in group work affects the elaboration of all students cognitive competencies, implying that both low and advanced learners of mixed ability classes may gain from such settings. The role of peer learning as contributing to language development has also been emphasized by Mize, Ladd and Price (1985) Webb (1989), Jacob et al (1996) and Slavin (1996). Rogoff (1993) refers to childrens social sharing of their cognition through interaction. When pupils participate in collective activities, they guide each others efforts. According to Tudge and Winterhoff (1993) advanced children give constant feedback through conversation forcing peers to strive for reaching higher levels of performance. Various studies have indicated a positive correlation between cooperative learning and achievement in mixed ability classes. For example, Walters (2000) asserts that cooperative learning is suitable for teachers dealing with increasingly diverse classrooms as it easily accommodates individual differences in achievement. Accordingly, Fulk and King (2001) support that class-wide peer tutoring improves all students learning. They add that serving in the role of tutor seems to be particularly beneficial for improving the self-esteem of students with low achievement while they may, for example, grade their partners reading. Therefore, it appears that CL may satisfy the needs of a mixed ability class. Studies conducted by Pica and Doughty (1985), Porter (1986), and Cotterall (1990) indicate that learners of different abilities produce more in mixed ability pair and group work by helping one another to overcome cognitive obstacles. This conclusion is consistent with Urzuas (1987) finding that the mixed ability children in the observational study conducted, appeared to have developed a sense of power in language through the process of working with trusted peers i.e. writing and revising. The benefits of cooperative learning are more tangible when it comes to written work. ODonnell et al (1985) found that involvement in cooperative dyads can improve the quality of students performance on a written task. Weak students of mixed ability classes can use advanced learners as sources of information, commenting on and critiquing each others drafts in both oral and written formats (Liu and Hansen, 2002). Rollinson (2005:25) attributes this phenomenon to the possibility that peer audiences are more sympathetic than the more distant teacher audience. Peer review groups are also favoured by Huot (2002) and Inoue (2005) and Cotterall and Cohen (2003) who showed the positive effects of scaffolding in mixed ability settings Cooperative activities such as group investigation are likely to encourage shy and low performance students since they have the advantage of requiring the participation of all group or pair members to carry out a task, allowing each member to do something according to ones abilities. Review of Literature Ability grouping can be carried out between-class or within-class (Dukmak 2009). Between-class ability grouping refers to a schools practice of forming classrooms that contains students of similar ability. Within-class grouping refers to a teacherà ¢Ã¢â€š ¬Ã… ¸s practice of forming groups of students of similar ability within an individual class (Gamoran, 1992; Hollified, 1987) An extensive research has been conducted on ability grouping suggesting that academically, high-achieving students achieve and learn more when they are grouped with other high-achieving students (Gentry Owens, 2002; Grossen, 1996; Hollified, 1987; Page Keith, 1996). In mixed-ability grouping it is difficult to provide an adequate environment for teaching to everyone. Since students differ in knowledge, skills, developmental stage, and learning rate, one lesson might be easier for some students and more difficult for the others (Slavin, 1987b). In ability grouping, high-achieving students view their own abilities more realistically and feel that they are appropriately challenged with their peers (Fiedler, Lange, and Wine-Brenner, 2002). Mixed-ability grouping is based on cooperative learning which demonstrates positive success related to students achievement. In this type of grouping, students work collaboratively to successfully achieve a desired educational outcome and develop a greater understanding and respect for individual differences. All forms of diversity within the learning environment are embraced (Felder Brent, 2001; Freeman, 1993; Saleh, Lazonder, DeJong, 2005). Moreover, in a mixed-ability, teachers respond to the individualized needs of all learners (Kulik Kulik, 1992). The most compelling argument against ability grouping is the creation of academic elites a practice which goes against democratic ideals (Slavin, 1987a). Johnson and Johnson (1999) and Johnson, Johnson and Smith (1998) say that cooperative learning has five basic elements. The elements are positive interdependence, individual accountability, promotive interaction, appropriate use of social skills, and periodic processing of how to improve the effectiveness of the group (Johnson Johnson 1999 ).When these elements are properly implemented, the research has shown that group collaboration in the classroom can increase learning and achievement, social skills, self-esteem, and attitudes toward classmates and school (Slavin, 1990 as cited in Webb, Nemer Zuniga 2002). Placing students in teams or cooperative learning groups has many advantages. It helps to build a students communication skills, can help increase tolerance and the acceptance of diversity, promotes higher level reasoning, promotes increased generation of new ideas, promotes greater transfer of information from one situation to another, increases retention, builds teamwork ski lls, reduces stress, and increased willingness to attempt challenging tasks (Baker Campbell, 2005; Huss, 2006; Lin, 2006; Payne Monk-Turner, 2006; Patrick, Bangel, Jeon 2005; Kim 2004; Vaughn, 2002; Johnson Johnson, 1999; Johnson, Johnson Smith, 1998; Slavin, 1996). The cooperative learning experience also [gives] students the opportunity to review and learn information that they did not understand before the cooperative learning activity (Webb, 2002). According to Lin (2006, ), research has concluded that cooperative learning is the top ranked teaching model that promotes greater higher-order thinking, problem solving, and achievement. Students can remember 75-90% of materials when they learn it in cooperative learning situations (Lin, 2006). In a survey of college students after an experiment involving group work, Payne and Monk-Turner (2006) found that 90% of students favored group work and that 90% learned from their group members. Since 1924, 168 studies have been conducted that compare cooperative learning to competitive and individual learning. These studies have shown that cooperative learning yields higher academic achievement than individual and competitive learning (Johnson, Johnson Smith, 1998). Cooperative learning groups are also said to be particularly beneficial to low academic achieving students and students of color (Huss, 2006; Vaughn, 2002). Cooperative learning groups appear to be successful for many reasons. Students become an instrumental part of the group when they feel their efforts will contribute to the success of the group (Baker Campbell, 2005). Students are successful and learn in cooperative learning groups because [they] learn by doing rather than listening (Payne, Monk-Turner, Smith 2006 ) and because they are actively using the material and information (Zimbardo, Butler, Wolfe, 2003). Cooperative learning also strengthens students social interactions, it gives them the desire to achieve, [to develop] more positive interpersonal relationships, and [have] greater psychological health than competitive or individualistic learning efforts (Johnson, Johnson, Holubec, 1994 as cited in Morgan, 2003, ). Cooperative learning can teach students that (a) that knowledge can be, or should be, shared with fellow students; (b) that differences in opinion can be rationally negotiated even under conditions of test pressur es; and (c) that cooperative learning procedures can be enjoyable and productive (Zimbardo et al., 2003, ). These types of lessons enable students to learn how to work well with others. The interdependent relationships that develop within a group help to facilitate the groups success. Everyone feels the goal of the group will be met if everyone achieves their individual goals (Vaughn, 2002; Morgan, 2004). According to Morgan (2004), group members should also be aware of the fact that a single group member can affect how and/or if the goal is achieved. The cooperative learning experience is most effective when the participants work well together and they successfully achieve their goal. There are many characteristics to successful teams. Some of these characteristics include open communication, effectively listening, open-mindedness, clear roles, an established leader, clearly defined tasks, teamwork where everyone works together and contributes, there are well developed attainable goals (Payne, Monk-Turner, 2006; Baker Campbell, 2005), and a timeline (Payne Monk-Turner, 2006). In a classroom, there are also many things a teacher can do to help insure the success of a group activity. The teacher should provide strong guidance (Payne Monk-Turner, 2006; Baker Campbell, 2005), model the desired behavior, provide immediate feedback, and reward desired behavior (Lin, 2006; Baker Campbell, 2005). The teacher can also use checks and balances to monitor productivity, employ various problem solving strategies (Friend Cook, 2007), leng then the amount of time the group spends together, provide proper group behavior training, establish ground rules (Mitchell, Reilly, Bramwell, 2004) and allow group members rate each other (Lin, 2006). If the teacher monitors, provides rewards and allows the students to rate each other, it may reduce the effects of a slacker and keep students from getting a grade they do not deserve (Payne Monk-Turner, 2006). Students that slack off can demotivate hard working students and give them a negative feeling about group work (Ashraf, 2004). Many studies have been conducted that demonstrate the success of teaming. Robert Slavin has conducted extensive research on the implementation of cooperative learning models in schools. He has examined the effects schools becoming complete cooperative learning centers on their academic achievement. He has found many successful situations where lower performing schools were transformed because they converted to a cooperative learning format (Slavin, 1999 22-23). Payne and Monk Turner (2006) conducted a study that examined how students felt about teams. In this study, they assigned students to groups, gave them an assignment, and then asked them how they felt about the assignment after the group project was completed. They found that 90% of the students had a favorable experience, 90% of the students learned from their group members, and 85% of the students felt they learned teaming skills that could be transcended into business. Baker and Campbell (2005) conducted a study in which stu dents were placed in groups and observed that the students who worked in groups, as opposed to working individually, were more successful because they had more access to knowledge, they felt pressured to succeed to keep the group from failing, and the various personalities helped alleviate the stress of the problems. For example a member often told jokes to help lesson the tension. Additionally, members often provided positive reinforcement and motivation. Placing students in groups to take tests is another way to use cooperative learning and group work. Morgan examined the benefits and nonbenefits of college students completing exams using cooperative learning groups. She concluded that The increased depth of understanding, the feelings of support, respect for others contributions, and the clarification of information produced more students with a greater awareness of the material and more developed social skills to be contributing members of teams (Morgan, 2004 ). The understanding of successful cooperative learning group models not only affects groups in grade school; it also affects groups in jobs and college. According to Payne, Monk-Turner, and Smith (2006) employers want college graduates that have developed teamwork skills. Miglietti (2002) says that group work is commonly used in the workplace and employers want to hire people with these skills. Furthermore, these skills can be learned when student

Analysis of Sula by Toni Morrison Essay -- Nel Wright Sula Peace Morr

Analysis of Sula by Toni Morrison Toni Morrison wrote a touching story of two childhood friends who test the bonds of friendship and love. Throughout the story there are many themes that implore the reader to look more in depth at their meanings and consequences. The main theme throughout the book is that of friendship. In the novel we are introduced to two young girls from very different backgrounds, Sula and Nel. These two girls are like two sides of one person; they know each other's thoughts, "a compliment to one was a compliment to the other." Although they appear to be best friends through much of the novel, they betray one another in the end. As the reader follows along with the story it becomes quite obvious that Sula and Nel are polar opposites in their actions and their lifestyles. Sula depended upon Nel for sturdiness and comfort, while Nel preferred the unpredictable nature of her counterpart. They used the other's lifestyle to compensate for their shortcomings by placing themselves in the other's surroundings. When Sula visited Nel's home, she was comfortable in it, while Nel regarded the oppressive neatness with dread, but felt comfortable in it, with Sula. In the same way, Sula found comfort within the walls of the Wright home. They took solace in each other's presence. Each one finds comfort in what the other finds bothersome. Sula dislikes her disheveled house, and wishes that she could live in the clean house of Nel's. Nel likes the homeliness of Sula's house. Abandonment plays a major role in the novel as well. This theme is evident in many different points in the story. Boy-Boy, Sula's grandfather, leaves Eva, Sula's grandmother, after a long unhealthy marriage. He left her w... ...ple's fears of death and make them realize that it is unpredictable, many people of the Bottom die in a presentation following the annual parade. Sula and Nel are two halves of a whole. The conforming Nel searches for a sense of order in her life when she marries Jude at a young age, which in the end seems to fail in giving her a happy life. Sula, on the other hand, opposes the conventions of society and ends her life rather satisfied. Throughout the novel there were many themes present. Ms. Morrison did a wonderful job of writing an entertaining story while providing the reader with many opportunities to look for deeper meanings and analyze the story. In looking for a deeper meaning the reader is presented with an unforgettable portrait of the effects friendship and love on a relationship. Works Cited: Morrison, Toni. Sula. Plume. New York: 1973.

Gendre Stereotyping :: essays research papers

In the year 2000, the average person is spending more of his/her leisure time watching television, or using their computer. The shows on TV and the information available to us available through all types of media influence our decision process. An individuals perception of the world is ever-changing as he/she recieves more and more information. Although being informed is good, it can be very dangerous. TV influences every aspect of our lives; our life style, what we wear, how we look, and how we act. Children are more susceptible to the influence of television compared to adults. This is true because of a lack of maturity. Children often identify with a popular movie or television character although both adults and children are influenced by television. Information acquired through all media can be destructive. We know information can be harmful when we use the terms "tomboy" and "sissy". These terms automatically make the accused party an outcast. The term "tomboy" is used when referring to a girl who may seem slightly masculine, whereas the term "sissy" is used to describe a boy whe may seem slightly feminine. The socially accepted despcription of what it is to be masculine is to be strong, to be able to support a family, and to have high stamina. On the other hand, what it is to be feminine is to be a loving mother, and to stay home with their kids. Men and women have very specific and very different dress codes. Men must where suits and women must wear dresses. Men must stay away from feminine colours such as purple and pink. Whoever crosses the gendre based lines may be made fun of or shunned by others. We are not only trying to fit in the gendre molds ourselves, but also tend to pass them on to our own children. We attempt to protect them from being shunned by society by setting the mold for them as well. The key differences between men and women seem to have been existing since the beginning of time. This is because from birth, a boy is dressed in blue and a girl wears pink. Children even have much different toys. Boys play with trucks and violence oreinted toys, and girls play with dolls. Since men and women are conditioned to be different from birth, it is not surprising that there is a huge gender gap. Gender gaps are common in sports, because sports are traditionally regarded as masculine activities.

Leadership Essay -- Leader essays research papers

Everyone has probably played the game â€Å"Follow the Leader† back in elementary school. It is a game where the leader stands in front of the line. He or she can say or do anything, and her followers (standing in a straight line behind her) must repeat exactly the same thing he or she does or says. Whoever was picked to be the leader must have loved the experience because one had the freedom to do whatever they please, while others followed miserably or happily depending on what the leader is saying or doing. However, if one was the follower, one would wait anxiously to be the next chosen leader. At the same time, one must somehow express his or her self in a fashion that will make them stand out from the rest of the students. Whether he or she is perfectly imitating the leader or behaving really respectfully of others. Nonetheless, who determines who should be the leader? What kind of characteristics must a leader possessed? What makes a great leader (Robbins, 2005)? Is the re only one kind leadership? These questions will be answered as you continue to read on. In addition, you will come across case studies, real life experiences, and my own observation on how leaders in my work setting exhibit leadership behavior and how followers respond to it.   Ã‚  Ã‚  Ã‚  Ã‚  Leadership is the capability to influence a person or a group to achieve many goals (Robbins, 2005). To elaborate, leadership is a complex process by which a person influences others to accomplish a mission, task, or objectives and directs the organization in a way that makes it more cohesive and coherent by applying their leadership attributes such as values, ethics, knowledge, skills, and belief (Clark, 2000). Most importantly, not all leaders happen to be managers, and not all managers are leaders (Robbins, 2005). Even though one is positioned as a manager or a supervisor (he has the power to accomplish certain tasks within the organization) it does not necessarily mean he is a leader unless he makes people want to achieve high goals and objectives. He has the authority to tell his subordinates to do the task and they will do it just to complete it but is not interested in achieving higher goals. However, â€Å"leaders can emerge from within a group as well as being formally appointed [manager]† (Robbins, 2005).   Ã‚  Ã‚  Ã‚  Ã‚  What is great leadership? According to the trait theories, some personality traits may lead pe... ... be technically proficient; one must know his job and the duties of his employees. A leader should always look for new ways to guild your organization to new heights. And if it does not work, re-evaluate, take corrective action and move on to the next challenge. However, do not look for someone to blame. A good leader is not an authoritarian leader. A good leader sets good examples (employees should also see and hear what they are expected to do) and work as a team. A good leader always look out for the well being of their people and always keep them informed. (Clark, 1999). Leadership is like an ART! REFERENCE Ballentine, k., George, A., and Hamburg, D. (1999). Preventing deadly conflict: the critical role of leadership. Archieves of General Psychiatry; 56, 971-976. Clark, D. (2000). Big dog’s leadership page-concept of leadership. Retrieved on December 02, 2004 from http://www.nwlink.com/~donclark/leader/leadcon.html. In Brief; do women make better leaders? (2004). Harvard Mental Health Letter, pNA. Pree, M.D (1992). Leadership jazz. New York: A Dell Trade Paperback. Robbins, S. (2005). Essentials of organizational behavior. New Jersey: Pearson Prentice Hall.