Children s Morals From Their Parents - 751 Words

Many children ask multiple questions every single day. Many of them are lighthearted simple questions; some of them hide deeper meanings that provoke serious thoughts. The author Robert Coles finds that many children acquire morals through their parents. As he interviews children, he finds that less parents instill morals into their children than he thought. Although some children look to others for their morals, most of children gather their morals from their parents. Most children look to their parents for guidance in morals, but many parents fail to offer the guidance that children need. Many parents try offer an answer to their child’s question but fall short in their explanation. â€Å"We didn’t know what to do; the teacher kept telling us that we should be good and obey the law, but my daddy said the law was wrong.† (Coles, ,440) The kid wondered about the approach his teacher presented to him. The teacher stated that they needed to follow the law, and the teacher insisted on it. However, the boy’s father thought otherwise. The boy’s father believed that the law was wrong. This causes confusion for the child having two different opinions from two different people he respects. Parents might also try to answer the question in a few short words rather than take their time giving a full explanation. â€Å"Two miners got killed. My daddy said it was their own fault because they’ll be working and get careless. When my mother asks if there was anything wrong with the safety downShow MoreRelatedMoral Values1480 Words   |  6 Pagesfabric of any society is held together by the standards of morality that we maintain and practice. Values are our personal set of beliefs about what is important, unimportant, right, wrong, good and bad. When we are confronted by choices, options, or moral dilemmas, the decisions we make will indicate what values we hold. Human values give worthiness and respect to life. The foundation of hu man values are based on  · Dignity of human life  · Respect and consideration for the other  · The importance ofRead MoreMoral Development : What Are Morals And How Are They Developed? Essay898 Words   |  4 PagesMoral Development: Jimmy What are morals and how are they developed? The word moral has many definitions to define its meaning. In this case the proper definition to define moral would be â€Å"of or relating to principles of right and wrong in behavior† (Moral, n.d.). This definition is pertaining to one’s judgment. Kohlberg is the psychologist who developed a theory on moral development. He used ideas from Piaget and developed his own theory. His theory will be discussed throughout this easy, whileRead MoreThe Theory Of Moral Development Essay1398 Words   |  6 PagesThe theory of moral development was developed by psychologist Lawrence Kohlberg and is a very interesting subject that stemmed from Jean Piaget’s theory of moral reasoning. this theory helped us to develop the understanding that morality starts from the early childhood years and can be affected by several factors. This theory encompasses the ideas that moral reasoning, which is considered the basis for moral behavior, h as six identifiable developmental stages. According to Kohlberg the six stagesRead MoreI Hate Shades Gray And The Argument Of â€Å"Morals† In Laws.1491 Words   |  6 Pagesargument of â€Å"morals† in laws. Unfortunately, that is all Parent liability laws are, morals. And there the worst type of morals, old morals. And there popular, and the worst part is that the plaintiff and the defendant alike have strong cases against each other. After putting on my grandmother’s readers and looking over the case and listening to witness, my gavel has been brought down. Parent Liability laws aren’t inherently bad their just poorly written. The government should articulate parent liabilityRead MoreErikson s Psychosocial Development Theory Essay1622 Words   |  7 PagesIn this research project several individuals, both parents and children were surveyed and asked various questions to see what their views on morals and values were and if teaching them had an impactful effect on children. With the secondary research conducted the teachings of morals and values will be linked to socialization as well as being looked at through different developmental theories. Many pages in the Individuals and Families, Diverse Perspectives (Holloway, Holloway Witte, 2010) willRead MoreKill A Mockingbird By Harper Lee1304 Words   |  6 Pages Children Are What They Learn Not only have the adult characters in the book To Kill A Mockingbird set a solid ground of good morals and beliefs for the children in the book but also young readers decades later. Children are often influenced by adults in their life whether it has been a positive or negative moral aspect. Children often receive advice and encouragement from their guardians or adult figures. In author; Harper Lee s novel, To Kill A Mockingbird, readers observe three parents whoRead MoreChild Development Assignment : Children, Part 1, And It Is Written By Kenneth Barish949 Words   |  4 Pageschose is from Psychology Today, September 8, 2014. It is entitled, How to Have a Well-Behaved Child, Part 1, and it is written by Kenneth Barish, Ph.D. b. The article discusses the behaviour of children today, commonly suggested solutions, and what the writer has found in his experience to be the best form of discipline. c. The intended readership are parents and other caregivers of children. d. The goal of the article is to inform readers of practices they can do to have well-behaved children, resultingRead MoreWhy Is Parenting So Difficult?956 Words   |  4 Pagesthe confidence in trusting her nurturing instincts and disregard any advice from others. â€Å"If your younger child is headed into danger, into traffic, you can grab them and hold them, but you should under no circumstances hit them.† ++++++ Good parenting is something that does not come easily because it is something that need values, beliefs of what is right and wrong (morals), and dedication to giving your all to your children. A value is a social principle goal, or standard held by an individual, classRead MoreAnalysis Of The Book Narnia 1679 Words   |  7 PagesBesides the personification present in the book and its supposed spread of mysticism to children, â€Å"Narnia† has also been challenged as to not offend non-Christians, similar to how â€Å"Charlotte s Web was challenged as to not offend Muslims. Because Aslan is a Christ-like figure and because of the strong presence of Christian teachings in the books, challengers said that making children read the book in school in unfair to non-Christians. In 2005, Florida Governor Jeb Bush included â€Å"The Lion, the WitchRead MoreGuide For Parents, Especially Of Young Children1092 Words   |  5 PagesI would suggest a book or guide for parents, especially of young children. This could be paired with a program that essentially does one on one help with parent(s). This could take the form of physically guiding a parent with their child, meeting with the parent to come up with a plan, and/or providing the guidance. For this, I would want students who have taken many education courses or professionals. The people providing the program would have to be dedicated to the program as they would need to

African American Women Of The North And South During The War

African American women in the North did not have the same opportunities available to them as white women. They often found it difficult to find employment. Many made money by sewing and exchanging crops for cash. Others found work as teachers despite receiving low pay. Some found teaching positions through the American Missionary Association (AMA), which hoped to bring education to the free African Americans living in the North and South during the war. Many African American women were eager to take on this new position. Charlotte F. Forten who would become an important teacher believed the key to equality was through education as described in her journal, â€Å"I should spare no effort to become what he desires that I should be (speaking of†¦show more content†¦This was a significant because it marked the beginning of salaries for African American teachers and more African American women would continue to enter the field. â€Å"Black women lived in greater oppression than White women, thus making it more difficult for black women to secure sponsorship to participate in the education of the freedpeople†¦the accomplishments and self-determination of Peake and Forten during this time became more significant and compelling.† Another African American women living in the North found employment working for the government. Catharine Dodson became a government employee working for the U.S senate. She worked as a doorkeeper making a $1 a day. Despite facing difficulties finding employment many African American women were determined to find work and did whatever they could to earn money to support themselves and their families. The war brought new changes to the South and women often found themselves in new forms of employments. â€Å"Southern women assumed new roles during the Civil War, ranging from nursing to managing plantations.† The majority of employments that were commonly seen for women in the South during the Civil War included teaching, government jobs, nurses, and plantation workers. The majority of women in the Southern states found themselves taking care of and managing plantations. Females took care of crops and all rural work while men were away. Letters of females living in Indiana reveal information about their everyday

Anger and Injustice Described in Wilfred Owens Poem Dulce...

The poem Dulce et Decorum est was written by Wilfred Owen during World War One, and is probably the most popular war-poem ever written.The title is part of the Latin phrase Dulce et decorum est pro patria mori which means It is sweet and right to die for your country. Wilfred Owen saw the war first-hand and this poem is about a gas attack that he witnessed. Throughout this poem Owen gives the sense of anger and injustice through the use of many different poetic techniques. Wilfred Owen emphasises the condition of the men in order to show the reader the effect that the war had on the soldiers. He often compares the young soldiers to elderly people: Bent double, like old beggars under sacks In this simile the soldiers are†¦show more content†¦Wilfred Owen described the effects of a gas attack on a soldier who failed to get his gas mask on very vividly through imagery and word choice: He plunges at me, guttering, choking, drowning The word choice here makes this statement very strong. Owen uses an alliteration of the letters ing and all of the words in the alliteration are harsh words. Repeating these choke-like words make us imagine the soldier literally choking up his lungs. The word plunges also gives us the image of desperation and show us clearly how the man is moving. We are also told the extent of the pain caused by the gas: And floundring like a man in fire or lime The simile makes us imagine being covered in fire or lime which is very painful and so we can understand the pain that the soldier is going through. The word choice with floundring is also very good as the way it sounds in itself lets us know how the man is behaving (flapping about). Owen then goes on to describe the after-effects of the gas attack on the man: And watch the white eyes writhing in his face This tells us that the soldiers eyes have rolled back into his forehead and Owen can now see only the white part of his eyes and the word writhing emphasises the eye movement of the man. Owen uses an alliteration in this line to draw attention to the mans pain. These all show us that it is not sweet toShow MoreRelatedAnalysis Of Wilfred Owen s The Soldier On The Front Line 1227 Words   |  5 PagesWilfred Owen-a soldier on the front line in World war one- who composes his emotions and experiences on the battlefield into poetry. He in his writing shines a light on suffering of the soldiers in the unpleasant environment. The poem, Dulce et decorum est starts off with giving us an upsetting image of the troops and their conditions. They are described as ‘’Bent double, like old beggars under sacks’’. Use of simile in the first line of the poem compares young men to old beggars and reminds us

Why Intelligence Is Measured By Standardized Test Scores...

In today’s American education system, the arts are typically referred to as â€Å"electives.† they are not mandatory and are seen as hobbies. STEM subjects (the sciences, technology, english, and mathematics) are viewed as necessary skills in today’s society. A student that has a talent for photography yet lacks considerable skill in mathematics is usually seen as unintelligent, or academically challenged. A different student, one who is gifted in mathematics, yet is below average when it comes to skills in their art class is not faulted for their loss of artistic talent. They are praised for their intelligence no matter their artistic prowess. Artistic students are constantly made to feel deficient, as if there is something wrong with them if the struggle with STEM subjects. This paper focuses on asking why students are made to feel that way. Why intelligence is measured in standardized test scores and letter grades. It will explore how lack of the arts and crea tivity is damaging to students, and how this disregard for creativity starts well before we are aware of it. It starts in elementary schools and primary education systems, and continues on into adulthood. One of the main concerns of this paper is how harmful this mindset can be to students. The modern idea of school curriculum is that every student should be tested for the same set of skills and in the same way, measuring every student up to the same standard. The problem with this is that the people who came up withShow MoreRelatedPersuasive Speech On Standardized Testing1513 Words   |  7 PagesStandardized Tests General Purpose: To Persuade Specific Purpose: To convince my audience that students should not be scrutinized under Standardized Testing Proposition: Scrutinizing students under Standardized Testing has not worked and does not work. Organizational Pattern: Problem-Cause-Solution Order Visual Aid: I may use a video on YouTube documenting experts’ knowledge on the subject INTRODUCTION I. Throughout the many years of the educational process, students are often met with differentRead MoreThe Rhetorical Analysis Of John Olivers Uses1000 Words   |  4 Pagesviews   on standardized tests are clear.   Ã‚  Ã¢â‚¬Å"Standardized test is the fastest way to terrify any child with five letters outside of just whispering the word clown†. Standardized tests are a way of testing a person’s intelligence. Teachers around the country prepare students all year just to fill in bubbles on multiple choice questions, evaluating whether or not they are capable of retaining information and passing the tests. However, a student should not be judged on how well he/she does on a test thatRead MoreSat and Its Disadvantages5228 Words   |  21 PagesThe SAT test was originally called the Scholastic Aptitude Test, then the Scholastic Assessment Test. The name was formally changed in 2004 to the SAT Reasoning Test, although it is still commonly known simply as the SAT. It is t he oldest and most widely used standardized admissions test in the United States. It measures reading, writing, and math abilities, as well as problem-solving skills. The SAT has undergone many revisions during its history, but it is currently composed of three main sections:Read MoreTeacher Motivation6898 Words   |  28 Pagesteacher motivation and its impact on student achievement. The purpose of this phenomenological study was to identify how mathematics teachers perceived the effects of teacher motivation on student achievement on the states Comprehensive Assessment Test (FCAT), job satisfaction influence on teacher motivation, and FCAT accountability influence on teacher motivation. The motivational theories of Herzberg, Vroom, and McClelland served as the conceptual framework.Ten mathematics teachers were interviewedRead MoreHigh School Student Essay20272 Words   |  82 Pageslearners? What are learning styles, and how should teachers respond to them? Who are learners with exceptionalities, and how can schools best meet their needs? Let’s see how learner diversity influences the lives of teachers. Shannon Wilson, a fifth-grade teacher in a large urban elementary school, walked around her classroom, helping student groups as they worked on their social studies projects.A number of hands were raised, and she felt relieved that she had Maria Arguelas, her special educationRead MoreCurrent Issues and Trends in Assessment in Early Childhood Education6428 Words   |  26 Pagesin Early Childhood Education The 1980s brought a new reform movement in education, accompanied by a new emphasis on testing. The effort to improve education at all levels included the use of standardized tests to provide accountability for what students are learning. Minimum competency tests, achievement tests, and screening instruments were used to ensure that students from preschool through college reached the desired educational goals and achieved the minimum standards of education that were establishedRead MoreMultiple Intelligences Seminar and Workshop14464 Words   |  58 PagesMultiple Intelligences Seminar/Workshop Content Outline: PART I – Explanation 1. What is the theory of multiple intelligences (M.I.)? 2. How does this theory differ from the traditional definition of intelligence? 3. What do multiple intelligences have to do with my classroom? 4. How has M.I. theory developed since it was introduced in 1983? 5. Who are the critics of this theory and what do they say? 6. What are some benefits of using the multiple intelligences approachRead MoreFactors Related to Students Performance in Nat13438 Words   |  54 PagesChapter I INTRODUCTION Background of the Study The National Achievement Test (NAT) is an examination given annually to assess the competency of both public and private school students. The students’ knowledge and skills are tested in the subjects of Mathematics, English, Science, Filipino, and HEKASI for grade school and Mathematics, English, Science, Filipino, and Araling Panlipunan for high school. The test is administered by the Department of Educations National Education Testing andRead MoreThe Effect of Peer Presure in Education17388 Words   |  70 PagesAppendix A : Questionnaire †¦ Appendix B : Reliability Analysis Appendix C: UCU students’ enrolment analysis 2006/2007 Appendix D: Pearson product moment correlation between former school background and academic performance †¦ †¦ †¦ 76 Appendix E: Letter of authorization from Dean, School of Education to carry out the research †¦ †¦ †¦ †¦ †¦ 77 7 LIST OF TABLES Table 1: Admission points and academic performance of some students who graduated in 2007 †¦ Table 2: Respondents by gender †¦ †¦ †¦ †¦ †¦Read MoreChallenges in Recruitment and Selection Practices4510 Words   |  19 Pagesrecruitment. Budhwar and Debrah (2004) also the falling educational standard in Nigeria has caused companies to be fine-tuning, and some times over hauling their recruitment and selection procedures, conducting a variety of aptitude and psychometric tests during the selection process. Budwar and Debrah (2004) in Nigeria, power and authority at the organizational level are significantly shaped by cultural respect for elderly persons as the elderly person is perceived more experienced than the younger

Steroids in baseball Free Essays

As time has evolved and science in medicine has grown, it seems that steroid use has become more and more popular amongst baseball players. We now find our baseball players in the â€Å"Steroids Era†. Steroids help athletes become stronger and more muscular, which is clearly necessary when trying to make a home run. We will write a custom essay sample on Steroids in baseball or any similar topic only for you Order Now Many people believe that using steroids is considered cheating and nothing is more â€Å"Un- American† as cheating. Steroids didn’t make it to baseballs banned substance list until 1991, and testing for major league players did not begin until the 2003 season. But, the MLB has decided that steroids use will no longer be tolerated. Steroids use has become very popular, and it seems that we have more players admitting to the use. It is impossible to know how many players actually use the drug, but players have come forward to have us assume that this drug as well as other performance-enhancing drugs have been around for a long time. According to Huff Post Sports, â€Å"In 2003 , David Wells claimed that up to 40 percent of major leaguers used steroids. Jose Canseco estimated that 80 percent of major leaguers had taken teroids and credited the drug for his entire career. † For a MLB player to credit a drug for his entire career Just simply sounds insane. In 2005, Jose Canseco released a tell-all book, Juiced, about his experience with steroids in his career. In the book, Canseco named several other players, including Mark McGuierre, Ivan Rodriguez, Juan Gonzalez, and Jason Giambi, as steroid users. The list of baseball players associated with steroid use goes on. In our book Envision in Depth they explain what Canseco said about steroid use. He says, â€Å"Different steroids do different things: if you ant Just to build muscle mass, one sort will do; if you want to run fast, there are steroids to increase your fast twitch muscle fibers†(437) Canseco claims to have used Deca-Durabolin, Winstrol, Equipoise, and Anvar. He also used human growth hormones, which explains how he put on 25 pounds of solid muscle in Just a few months. Baseball players rely on steroids use to enhance their performance. In baseball’s long storied history only 25 men have ever slammed more than 500 homers, 10 joining the elite group between 1998-2009 and six of those – McGwire, Alex Rodriguez, Manny Ramirez, Rafael Palmeiro, Gary Sheffield and MLS’s all-time home run king, Barry Bonds, who have all been linked to drugs. This obviously includes being more recognized by the fans, but also more money in their pocket. The better a player is the more money they will receive. Everyone wants money we cannot deny that. Improved performances in players will elevate a players on- base percentage. According to Huff Sports, â€Å"An increase in OPS of . 100 leads to an estimated salary increase of two million dollars. The athletic performance would also increase a layers product sales, and endorsement deals. With steroid use it seems that the game of baseball has become a little tougher, and more violent. Players are getting hit harder by other players running to the base and by the balls hit into the field. Players should begin to wear more protective gear. The types ot injuries seen most commonly in baseball today result trom muscles ripping away from tendons and Joints that can no longer support them, which was typically not seen years ago. Steroids has side effects which may cause health problems. Many athletes may be higher doses than the average in order to get better results in the game. It comes with serious side effects. According to Mayo Clinic, † Men may develop baldness, infertility, and shrunken testicles. † They may also experience high blood pressure, heart and circulatory problems, drug dependence, and psychiatric disorders such as depression. These athletes may begin to use other drugs to counter balance the side effects. Addiction may come from all of this. It is important to care about the health problems of these MLB players. While steroids use may improve a players chance of hitting that next home run or breaking the sprint record, and players may make an extreme upgrade on their income. The use of steroids goes against the American vision of hard work because using steroids does become a way of cheating. What is this teaching the little ones looking up to all the baseball players? I dont believe that steroids use is setting a good example. I also do not believe that steroids use is beneficial in the long run. These MLB players are putting themselves through so many health risks that I do not elieve are worth it in the end. How to cite Steroids in baseball, Papers

Economic Effects and Ethanol Helps

Question: Discuss about the Economic Effects and Ethanol Helps. Answer: Introduction: In a perfectly competitive market, an increase in the price of a commodity leads to a decrease in the demand for the product. In this regard, an increase in the price of petroleum, a raw material in the manufacture of fiberglass, may result in a slight reduction in its demand due to increased costs. Notably, an increase in the price of a variable input results in a subsequent upward shift in the average variable cost marginal cost (MC), (AVC), and average total costs curves (ATC) (Tomilson, n.d.). However, in this case, petroleum is a fixed input in the production of fiberglass (Tomilson, n.d.). Generally, an increase in the price of a fixed input brings about only an upward shift in the ATC. Over the long term period, all factor inputs are variable. In turn, this allows the boat firm to change its scale of production to accommodate the new prices of petroleum (Tomilson, n.d.). Consequently, this opens up the possibility of exploiting economies of scale, thereby allowing it to reduce its long run average total costs (Tomilson, n.d.). For this reason, the profits of the firm will be positive. Typically, the provision of a government subsidy results in a reduction in the cost of producing a product. More precisely, a government subsidy of 38 cents per liter on ethanol production will bring down the costs of producing the product by the same amount. For this reason, the supply of the product in the country will increase significantly (Australia Parliament, n.d.). One can attribute this to the fact that producers of the commodity will be able to produce more of the product at a lesser cost. Primarily, Ethanol is a substitute for petrol. Sometimes, it is added to petrol suppliers by some retailers in Australia. It is imperative to note that the recent increases in the prices of fuel in the country following global shortages of oil prompted the government to grant a subsidy to ethanol producers. Essentially, the subsidy is meant to increase the supply of ethanol in the country, thereby provide an alternative source of energy. Given that the subsidy will result in a decline in the cost of production of the commodity, its prices will be relatively lower than the oil prices in the Australian economy (Materson, 2010). Besides, the product is eco-friendly. For this reason, the subsidy is founded on economic merit. It is imperative to note, however, that the subsidy on ethanol production will have adverse effects on other industries in the country, especially the agricultural sector. Principally, the grant will result in an increase in the price of pork in the country. In turn, this will lead to a subsequent reduction in the economic profits accruing to the pork farmers in the short run (Materson, 2010). Mainly, this is because the subsidy will lead to a rise in the price of feeds in the country. The increase in the price of feeds is brought about by the fact that ethanol production increases the demand for corn. Subsequently, ethanol firms will compete for corn with farmers, thereby raising the price of corn. In turn, this scraps off the profits accruing to farmers, thus making them worse off. References Masterson, K. (2015). Fuel Vs. Food: Ethanol Helps Boost Meat Prices. [Online] WBUR News. Available at: https://www.wbur.org/npr/132082743/if-your-meat-prices-rise-you-can-blame-ethanol [Accessed 16 Apr. 2017]. Parliament of Australia (2015). The economic effects of an ethanol mandate. [Online] Parliament of Australia. Available at: https://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/rp/RP0708/08rp18 [Accessed 16 Apr. 2017]. Pettinger, T. (2008). Effect of Government Subsidies. [Online] Economics Help. Available at: https://www.economicshelp.org/blog/915/economics/effect-of-government-subsidies/ [Accessed 16 Apr. 2017]. Tomilson, S. Shifts in Cost Curves. [Online] Economics. Available at: https://college.cengage.com/economics/0538797274_mceachern/student/lecture/8590.pdf [Accessed 16 Apr. 2017].

Budget Assignment

Question: A consulting firm produces a service that requires the use of labor and materials. Each unit of service requires a standard labor time of 30 minutes (0.5 hours). The average pay rate for a labor hour is 20. The consulting firm considers all materials that are required for the service as variable overheads (OH), the cost of which is directly associated with the labor hours worked. It has been estimated that variable OH rate is 10 per service hour. The budgeted and actual costs, revenue and units for the month November are given in the table below: Original Budget Actual Units of Service 1,500 1,600 Sales Revenue 120,000 124,400 Labor hours 750 860 Labor cost 15,000 20,210 Variable OH costs 7,500 8,170 Fixed Cost 68,000 68,000 Total Cost 90,500 96,380 Operating Profit 29,500 28,020 1. Calculate the flexed budget and the key variances between budgeted and actual results. 2. Reconcile the original budget and present the relationship between the budgeted and the actual profit for the month November 3. Discuss the calculated variances, and provide suggestions for better cost management. Answers: 1. Flexible Budget:- Particulars Budgeted data for 1,500 units(I) Flexible budget for 1,600 units(II) Actual data for 1,600 units(III) Sales revenue(Note 1) 120,000 128,000 124,400 Units 1,500 1,600 1,600 Selling price per unit(Note 2) 80 80 77.75 Labour hours 750 800 860 Labour hours per unit(Note 3) 0.5 0.5 0.5375 Labour cost(Note 4) 15,000 16,000 20,210 Labour cost per hour(Note 5) 20 20 23.5 Variable overhead cost(Note 6) 7,500 8,000 8,170 Variable rate per hour(Note 7) 10 10 9.5 Fixed cost 68,000 68,000 68,000 Profit(Note 8) 29,500 36,000 28,020 Note: 1-Sales revenue For (I)-1,500*80 For (II)-1,600*80 For (III)-1,600*77.75 Note: 2-Selling price per unit For (I)-120,000/1,500 For (II)-128,000/1,600 For (III)-124,400/1,600 Note: 3-Labour hours per unit For (I)-750/1,500 For (III)-800/1,600 For (III)-860/1,600 Note: 4-Labour cost For (I)-750*20 For (II)-800*20 For (III)-860*23.5 Note: 5-Labour cost per hour For (I)-15,000/750 For (II)-16,000/800 For (III)-20,210/860 Note: 6-Variable overhead cost For (I)-750*10 For (II)-800*10 For (III)-860*9.5 Note: 7-Variable rate per hour For (I)-7,500/750 For (II)-8,000/800 For (III)-8,170/860 Note: 8-Profit For (I)-120,000-15,000-7,500-68,000=29,500 For (II)-128,000-16,000-8,000-68,000=36,000 For (III)-124,400-20,210-8,170-68,000=28,020 Key variances between budgeted and actual:- Sales price variance-128,000-124,400=3,600(adverse) Direct labour total variance-16,000-20,210=4,210(adverse) Variable overhead total variance-8,000-8,170=170(adverse) 2. According to the flexible budget, the profit for 1,600 units should have been 36,000. But in actual, the profit is 28,020. The difference has arisen because of variances in sales revenue as well as labour cost as well as variable cost. The difference in budgeted profit can be calculated as under: There is difference in profit is of 7,980. There is as shortfall in profit. The shortfall is caused because of adverse variances. All the three variances calculated are adverse. Due to which the profit is adverse. The calculation is shown below: 7,980=3,600+4,210+170. 3. The variances calculated are sales price variance, direct labour total variance and variable overhead total variance. All the three variances are adverse. Variable expenses and labour expenses are incurred in excess of what should have been actually incurred. The selling price is less compared to the budgeted selling price. Units are same. Therefore, the sales price variance is adverse. Now to achieve the targeted sales revenue, company should try to sell units in an area which can provide the targeted selling price per unit. To increase the selling price is a tough decision to make as it can affect the sales units. Therefore, improving sales value variance is a difficult task. Another two adverse variances are direct labour total variance and variable overhead total variance. The cost incurred is more than what should have been actually spent as per budgeted data for standard production. Labour cost per hour is 20 while actual labour cost per hour 23.5. To make the variance positive, the labourers should be given incentives and motivation to produce more units in one hour so that per unit labour cost can be decreased. The most relevant variance to the business is variable overhead cost variance. Because, it depends upon the variable cost incurred by the company. Variable expenses incurred can be reduced to some extent by the organisation. Labour and sales variance cant be controlled as compared to variable overhead. Variable overhead can be controlled by the company. Company should analyse day to day expenses carefully so that it can cut off expenses somewhere. Maintenance expenses, supplies, material expenses should be controlled to cut off variable expenses. References:- ANON, N.D., variance analysis, Accessed on 4th February 2015, https://accounting-simplified.com/management/variance-analysis/ANON, N.D., variance analysis, Accessed on 4th February 2015, https://classes.bus.oregonstate.edu/spring-07/ba422/Management%20Accounting%20Chapter%205.htm