Iago of Shakespeares Othello :: free essay writer

Iago of Othello Of all the characters presented in Shakespeare's literature the most sinister one is without a doubt Iago. He is a ruthless sociopath. No other character can even come close to his evil. Most of the antagonists present in Shakespeare's plays have valid reasons for the troubles the cause. Iago doesn't for the most part he just has a burning hatred for the world especially Othello. Iago is the whole reason there is any conflict in Othello . If he never had entered the play Othello would have married Desdimonia and they would have lived happily ever after. Right from the beginning of the play to the very end he causes conflicts. He is directly or indirectly responsible for the deaths of: Othello Desdimona, Emilia, Cassio, and Roderigo. Which happen to be all of the main characters. I believe Shakespeare didn't just want Iago's character to be evil. I think he wanted him more to symbolize it. All of the problems he causes are through lies, treachery, manipulation, and a deep unknown hate. Some of his hate is fueled by jealousy and revenge. The ironic part is that he wants to be known as "honest Iago". Every act contains an evil plot set up by Iago. They all play into his "grand scheme". In the very beginning of act 1 Iago displays his hatred for Othello. He is angry at him for making Cassio the lieutenant. Jealousy is his first motif. He than tells Roderigo (a fo rmer suitor of Desdimonia) that Othello and Desdimonia are getting married. The two of them then go and tell Desdimonia's father, Brabantio that Othello and his daughter just got eloped. This infuriates Brabantio. Soon after Brabantio gets a gang after Othello. Iago's treachery is first displayed hear. When Othello is confronted Iago is on his side. Iago was the person who insighted the whole ordeal. Act 1-3 is where Iago pieces together his whole sinister plot to get revenge. He first tells Roderigo to sell his lands and move to Cypress to court Desdimonia. The last stanza is where he manifests his "grand scheme". His idea is to get Othello into thinking Cassio is in love with Desdimonia. That way Cassio will be dismissed from lieutenant and Othello will lose Desdimonia. Shakespeare does a very good job in showing what kind of person Iago is right from the beginning of the play. Iago of Shakespeare's Othello :: free essay writer Iago of Othello Of all the characters presented in Shakespeare's literature the most sinister one is without a doubt Iago. He is a ruthless sociopath. No other character can even come close to his evil. Most of the antagonists present in Shakespeare's plays have valid reasons for the troubles the cause. Iago doesn't for the most part he just has a burning hatred for the world especially Othello. Iago is the whole reason there is any conflict in Othello . If he never had entered the play Othello would have married Desdimonia and they would have lived happily ever after. Right from the beginning of the play to the very end he causes conflicts. He is directly or indirectly responsible for the deaths of: Othello Desdimona, Emilia, Cassio, and Roderigo. Which happen to be all of the main characters. I believe Shakespeare didn't just want Iago's character to be evil. I think he wanted him more to symbolize it. All of the problems he causes are through lies, treachery, manipulation, and a deep unknown hate. Some of his hate is fueled by jealousy and revenge. The ironic part is that he wants to be known as "honest Iago". Every act contains an evil plot set up by Iago. They all play into his "grand scheme". In the very beginning of act 1 Iago displays his hatred for Othello. He is angry at him for making Cassio the lieutenant. Jealousy is his first motif. He than tells Roderigo (a fo rmer suitor of Desdimonia) that Othello and Desdimonia are getting married. The two of them then go and tell Desdimonia's father, Brabantio that Othello and his daughter just got eloped. This infuriates Brabantio. Soon after Brabantio gets a gang after Othello. Iago's treachery is first displayed hear. When Othello is confronted Iago is on his side. Iago was the person who insighted the whole ordeal. Act 1-3 is where Iago pieces together his whole sinister plot to get revenge. He first tells Roderigo to sell his lands and move to Cypress to court Desdimonia. The last stanza is where he manifests his "grand scheme". His idea is to get Othello into thinking Cassio is in love with Desdimonia. That way Cassio will be dismissed from lieutenant and Othello will lose Desdimonia. Shakespeare does a very good job in showing what kind of person Iago is right from the beginning of the play.

Long Days Journey into Night: Character Analysis

In this essay I shall be examining two characters and their actions and roles in the book I shall also be comparing the two characters and examining their relationship with one another. I have chosen to examine Jamie and Edmund. Jamie is considered a failure by our standards; he was neglected as a child by his parents and never loved. He has become an alcoholic, like his father, and has no prospects for the future. He is often described as a ‘whoremonger' as he resorts to brothels to make up for the lack of love he receives at home. He is blamed for killing his brother Eugene who died as a baby from illness. Edmund has been ill since he was born and this is often blamed on Jamie. He is the child born after Eugene and is mollycoddled by his mother, Mary who is afraid to let him go. He is beginning to become an alcoholic through his brother's bad influence. He is Eugene O'Neill's double in the play, and has sailed around the world but is now sick with consumption, even though he has no more lines than anyone else the play tends to revolve around him with it climaxing at the forgiveness of his father and brother for all the bad things he has done to him. Both Jamie and Edmund are deeply aware of their mother's drug problem. Read also Analysis of Characters in Flannery O’Connor’s â€Å"The Life You Save May Be Your Own† The first point I am addressing with Jamie is his role as a ‘failure'. During the book Jamie is always portrayed as a failure and as a scapegoat for people's problems, meaning that he is not actually as bigger failure as he is portrayed. He is ashamed of his footing in life, and he is forced to work for his father, doing jobs around the house. Mary sums this up with; â€Å"Poor Jamie! How he hates working in the front where everyone can see him†. He is also following in his fathers footsteps by having far too much pride and caring what the more well off people think of him ; â€Å"Poor Jamie! He bent almost backwards so they (the Chatfields; well off family) wouldn't see him†. Jamie's failure is always blamed upon himself when in fact his parents' neglect of him resorts him not to succeed in life. His mother, the most important to him considers him to be a big let down to the family; â€Å"who would of thought that Jamie would grow up to disgrace us†. On the other hand Edmund is some what succeeding in life compared to his brother, he has sailed around the world and his only stunt is that he is always ill. It is felt through out the book that he is beginning to fail in life and follow in his brothers footsteps. He is similar to his brother in ways, but one difference is that Edmund is spoilt by his mother and she tends to flap if she suspects Edmund is poorly; â€Å"I've been so worried ever since you've been sick†. This shows how Mary grants her children little freedom and independence, by the fact that if Edmund is ever to be sick he knows he can always run to his mother, if Mary had left things maybe Edmund would be away from home and might be succeeding in life. Edmund has always been sick and has never really come to terms with this; â€Å"That's foolishness you know its only a cold†. This is a good point on Edmunds half because with this confidence he should be able to act like a normal healthy man and go out into the wide world but his mothers grasp on him stops him from doing so. Jamie on the other hand is not as mollycoddled by his mother as Edmund and chooses his freedom to get drunk and spend all his money on whores. His father has an alcohol problem and Jamie does only what he knows and has also resorted to drink, like his father. His father is quite a hypocrite by locking up the whisky so Jamie can't drink and become an alcoholic, but is happy to be one himself. Jamie also resorts to going to brothels to try and gain some love from whores, by paying them, they are referred to as the â€Å"fat burlesque queens†. It can be said that Jamie lacks ambition in life and is happy to waste his days in the bar and at the burlesque house. Summed up by â€Å"loftier dreams than whores and whiskey†. Edmund through out the play feels like he doesn't have his father to turn to in times of need so he resorts to Jamie, and also Jamie acts as a father figure when he feels the need to â€Å"Listen, kid. You know me I've never lectured you, but Doc hardy was right† It is thought that Jamie is trying to bring Edmund down in life like him maybe in order to counterbalance his failure, and Jamie acts like a replacement to Tyrone. Jamie is very sarcastic in the play and jumps at any chance to make a sly comment to try and bring down any form of happiness that the family might have; â€Å"another shot in the arm†. This is to do with the fact Jamie doesn't understand and he his only contribution is purely sarcasm. During the play the different stage directions help to show us what the characters are like. Jamie's sarcasm is portrayed with stage directions such as â€Å"(maliciously) (looks away guilty) (dryly) (sneering)† and â€Å"JAMIE takes one look at the bottle and glasses and smiles cynically†. His personality causes conflict within the family where his parents are to blame for their nurturing of his personality. The stage directions for Edmund show him to be disheartend and gloomy; â€Å"(gloomy) (disturbed) (ignoring this)†. He is Naà ¯Ã‚ ¿Ã‚ ½ve at times and acts as if he is not hard done by even though he is treated badly. The stage directions in the play help to add depth to the characters and make them appear more human in the text and gives the characters more credibility as ‘real' people. The rotations of characters are also important to see how the characters interact. The rotation between Jamie and his father, Tyrone, shows how likes repel each other as their views conflict; Tyrone; â€Å"The less you say about Edmund's sickness the better for your conscience†. Jamie is made to feel like he's to blame for Edmund's sickness even though it could be down to Tyrone's neglect. The rotation between Jamie and Edmund shows Jamie out to be a father figure to Edmund; â€Å"I love your guts, I'd do anything for you† this shows Jamie out to be the father Edmund has never had but Jamie often resorts to the ways of his father; â€Å"What are you trying to do, accuse me? Don't play the wise guy with me!† In conclusion we can say that Jamie is doing exactly what his father is doing, even though he dislikes his father's stance in life. We can also say that through each others actions Jamie and Edmund draw out each others strengths and weaknesses.

Personality Assessments Personality Assessment - 1205 Words

Personality Assessment Review Miranda Basham Clarion University of Pennsylvania Personality Assessments A personality assessment is the measurement of personal characteristics (personality assessment | psychology). Personality tests provide measures of characteristics like, feelings and emotional states, preoccupations, temperament, interests, motivations, attitudes, and approaches to interpersonal relations. A personality is a complex pattern of characteristics that are relatively stable over time and that uniquely distinguish the emotional reactions and behaviors of one individual from others (PowerPoint). Personality assessments assist counselors in understanding the behavior of a particular individual, coming to a conclusion about a possible future course of action for the patient, and making predictions about a person’s unique future behavior. There are several instances in which a personality assessment might be used. A career counselor might give an inventory in order to help a person choose a career. A psychologi st may want to look at symptoms to possibly diagnose a psychological disorder, so they will administer a personality assessment. A neurophysiologist might administer this type of assessment to determine the extent of possible brain injury. There are a number of different methods in which personality assessments are administered. Some methods include, behavior observation, and interviews. The most common methods are objective tests, andShow MoreRelatedPersonality Assessment Of Personality Assessments2002 Words   |  9 Pages Assessment of Personality This paper introduces the overview of personality assessment approaches in use currently in society. It proceeds to review the big five personality measures, its validity in prediction of personality types (Archer, 2011). The topic on MIPS questionnaires use in personality measurements and scoring methods used by the system is reviewed. Aspects on the social desirability trait and the distortion produced in responses to evaluation questionnaires, being a significantRead MorePersonality, Personality And Personality Assessment Essay1610 Words   |  7 PagesThroughout organizational development, personality traits are a prominent discussion. Learning what personality is dominant will help me to learn how improve or change myself personally, spiritually and professionally. When an individual learns about their personality they are able to increase their positive interaction with the world, and recognize their weakness which in turns helps to recognize their sinful nature. 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My own personality assessment revealed that I have an ENFJ personality type; I am an extrovert; have a preference of intuition over sensing; have a preference of feeling versus thinking; and haveRead MorePersonality Assessment907 Words   |  4 Pagesyour selected personality assessment instruments.    ï‚ ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Examine the following items for each instrument:    o  Ã‚  Ã‚   Validity o  Ã‚  Ã‚   Comprehensiveness o  Ã‚  Ã‚   Applicability o  Ã‚  Ã‚   Cultural utility    ï‚ ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Cite at least two references in your paper to support your assessment. Abstract The purpose of this paper is to examine a synopsis of three different common personality assessment tests. 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In the third and last section, the author shares how his personal assessment outcomes could affect his workRead MoreThe Test Of Personality Assessments1732 Words   |  7 Pages There are a number of personality assessments available for clinicians to implement with the same intended purpose- to obtain a deeper understanding of an individual’s personality. Whether the answers to the questions are self-reported by the individual taking the assessment, or recorded by the clinician, the answers themselves are not what is most important. Whether it is related to a specific diagnosis, or a previous experience, these tests are administered to gain insight into an individual’s

Torvald Helmer And Troy Maxson - 1965 Words

Monica Therrien Nancy Slavin English 105 18 March 2015 Torvald Helmer and Troy Maxson in Comparison It is a common assumption to believe that men are to be masculine, protective, and a provider to their families. That is especially the case in the time period both, A Doll’s House and Fences were written in, the 19th and 20th centuries. Torvald Helmer and Troy Maxson, were alike in many ways, but also so very different, each man loved and provided for his family in different ways, but both were still efficient providers in the way that should have been. The 19th century, the time A Doll’s House was set in, was the turning point in the world where the idea of â€Å"male supremacy† slowly started to become a thing of the past. Women were on their way to being considered, â€Å"equal but different.† Although women were socially considered equal to their counterparts, there were still some things that men ruled hierarchy over women such as voting rights, and the ability to perform hard labored jobs, and were ra rely granted the custody of their children in the case of divorce. Women were still considered caretakers, teachers, and organizers; primarily looking after the children, being maids, and organizing church groups and citizen groups as well. Men in the 19th century were the â€Å"laborers,† whom provided for their family; monetarily, put food on the table and a roof over their heads. Even though women began to earn their rights and were considered equal, men were still consideredShow MoreRelatedAn Analysis Of Henrik Ibsen s A Doll House And August Wilson Fences 1224 Words   |  5 Pagesmain character was a woman by the name of Nora Helmer. She was a young women who lived in Europe during the nineteenth century. She was married to a man by the name of Torvald Helmer who seemed to be a little controlling. At first Nora seem to appear as an airhead. When her spouse, Torvald, calls her things like his little squirrel, his little lark, she does not appear to mind. Indeed she appears to enjoy it and even play into it. For example Torvald states â€Å"Is that my little lark twittering away

American Consumerism And The United States Environmental...

Regardless of what one thinks about American consumerism or our high levels of production, it is a fact that we live in a throw-away society. What that means is that we produce a lot, throw away a lot, and most things are planned to become obsolete within a few years. Recently, there has been an unprecedented effort to correct these negatives habits of our society, seeing as they can’t last forever. This effort, aptly called sustainability, is one of the most grandiose undertakings in American society today. Universities, corporations, households, and everything in-between, are all striving towards sustainability, but what actually is it? According to the United States Environmental Protection Agency, â€Å"To pursue sustainability is to create and maintain the conditions under which humans and nature can exist in productive harmony to support present and future generations† (EPA). With such a broad definition, there are plenty of critics and skeptics that say that such a proposition is too idealistic and therefore impossible. In fact, I agree with that faction and acknowledge that with such a loose definition, it will never be truly possible to be sustainable. However, my rebuttal, as it seems natural to say, is that nearly everything we do or strive for in America is, in a way, too idealistic. From that, I assert that we need to make a deliberate effort, as both consumers and producers, to work towards sustainability to move away from our throw-away tendencies. Before oneShow MoreRelatedSilent Spring By Rachel Carson1441 Words   |  6 PagesPeople reading a book wouldn’t be enough, though, for twenty million Americans came together on April 22, 1970, to celebrate the beauty of Earth and raise awareness about increasing concerns for the environment and declining quality of life. 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Prevention Paradox Samples for Students †MyAssignmenthelp.com

Question: Discuss about the Prevention Paradox. Answer: Epidemiologist Geoffrey Rose first coined the term prevention paradox in the year 1981. It is a situation in which, maximum of the disease related cases belongs to a population that has lower or moderate risk for the disease, whereas a smaller section of the population becomes infected to the disease, who had higher risk for it (Dobe 2013). This phenomenon occurs as the community, who are at higher risk are smaller in number. World Health Organization (WHO) also described the prevention paradox as the tool to provide benefits to an entire population, where every individual shares small amount of advantages (World health organization 2015). Therefore, public health campaigns or population based interventions leads to successful prevention of diseases, as it targets an entire population and takes advantage of the prevention paradox of that community. Majority of the health improvement interventions applied on communities are for health improvement of smaller section of the society and for this purpose, maximum amount of people changes their dietary, behavioral and lifestyle habits. Therefore, there are several advantages and disadvantages of prevention paradox (John 2014). As only a small section of a large community improves their health from the interventions, motivation to others for changing the lifestyle make it a difficult task for the government. Further, as majority of the population are not receiving any improvement, therefore the ratio of personal benefit to risk is the major concern. However, this helps to eliminate the primary cause for the disease. Secondly, as the smaller section having high risk for disease improves their health using the intervention, the risk for others acquiring such disease becomes fewer (Dobe 2013). References Dobe, M., 2013. Hypertension: The prevention paradox.Indian journal of public health,57(1), p.1. John, S.D., 2014. Risk, Contractualism, and Rose's" Prevention Paradox".Social Theory and Practice, pp.28-50. World health organization. 2015.The world health report.viewed 10th February 2018. fromhttps://www.who.int/whr/2002/chapter6/en/index1.html.

The budgeting process free essay sample

(b) how zero-base budgeting would operate; (c) what problems might be met in introducing zero-base budgeting; (d) what special advantages could be expected from zero-base budgeting, as compared with more traditional budgeting methods, for an organization operating in an economic recession. (20 marks) CIMA P3 Management Accounting A budgetary planning and control system may include many individual budgets which are integrated into a ‘master budget’. 108 THE BUDGETING PROCESS You are required to outline and briefly explain with reasons the steps which should normally be taken in the preparation of master budgets in a manufacturing company, indicating the main budgets which you think should normally be prepared. (12 marks) ICAEW Management Accounting Question IM 15. 6 Advanced The managing director of your company believes that the existing annual budget system is costly to operate and produces unsatisfactory results due to: long preparation period; business decisions being made throughout the year; unpredictable changes in the rate of general inflation; sudden changes in the availability and price of raw materials. We will write a custom essay sample on The budgeting process or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He has read about rolling budgets and wonders whether these might be more useful for his decision-making. You are required, as the management accountant, to prepare a paper for him covering the following areas. (a) a brief explanation of rolling budgets; (4 marks) (b) how a rolling budget system would operate; (4 marks) (c) three significant advantages of a rolling budget system; (6 marks) (d) three problems likely to be encountered in using a rolling budget system (6 marks) CIMA P3 Management Accounting Question IM 15. 7 Advanced Explain the specific roles of planning, motivation and evaluation in a system of budgetary control. (7 marks) ACCA Level 2 Management Accounting Question IM 15. 8 Advanced X plc manufactures Product X using three different raw materials. The product details are as follows: Question IM 15. 9 Intermediate: Preparation of functional budgets Selling price per unit ? 250 Material A Material B Material C Direct labour 3 kgs 2 kgs 4 kgs 8 hours material price ? 3. 50 per kg material price ? 5. 00 per kg material price ? 4. 50 per kg labour rate ? 8. 00 per hour The company is considering its budgets for next year and has made the following estimates of sales demand for Product X for July to October: July August September October 400 units 300 units 600 units 450 units It is company policy to hold stocks of finished goods at the end of each month equal to 50% of the following month’s sales demand, and it is expected that the stock at the start of the budget period will meet this policy. At the end of the production process the products are tested: it is usual for 10% of those tested to be faulty. It is not possible to rectify these faulty units. Raw material stocks are expected to be as follows on 1 July: Material A Material B Material C 1000 kgs 400 kgs 600 kgs Stocks are to be increased by 20% in July, and then remain at their new level for the foreseeable future. Labour is paid on an hourly rate based on attendance. In addition to the unit direct labour hours shown above, 20% of attendance time is spent on tasks which support production activity. THE BUDGETING PROCESS 109 Requirements: (a) Prepare the following budgets for the quarter from July to September inclusive: (i) sales budget in quantity and value; (ii) production budget in units; (iii) raw material usage budget in kgs; (iv) raw material purchases budget in kgs and value; (v) labour requirements budget in hours and value. (16 marks) (b) Explain the term ‘principal budget factor’ and why its identification is an important part of the budget preparation process. (3 marks) (c) Explain clearly, using data from part (a) above, how you would construct a spreadsheet to produce the labour requirements budget for August. Include a specimen cell layout diagram containing formulae which would illustrate the basis for the spreadsheet. (6 marks) (Total 25 marks) CIMA Stage 2 Operational Cost Accounting Question IM 15. 10 Intermediate: Preparation of functional budgets D Limited is preparing its annual budgets for the year to 31 December 2001. It manufactures and sells one product, which has a selling price of ? 150. The marketing director believes that the price can be increased to ? 160 with effect from 1 July 2001 and that at this price the sales volume for each quarter of 2001 will be as follows: Sales volume Quarter 1 Quarter 2 Quarter 3 Quarter 4 40 000 50 000 30 000 45 000 Sales for each quarter of 2002 are expected to be 40 000 units. Each unit of the finished product which is manufactured requires four units of component R and three units of component T, together with a body shell S. These items are purchased from an outside supplier. Currently prices are: Component R Component T Shell S ?8. 00 each 5. 00 each ?30. 00 each The components are expected to increase in price by 10% with effect from 1 April 2001; no change is expected in the price of the shell. Assembly of the shell and components into the finished product requires 6 labour hours: labour is currently paid ? 5. 00 per hour. A 4% increase in wage costs is anticipated to take effect from 1 October 2001. Variable overhead costs are expected to be ? 10 per unit for the whole of 2001; fixed production overhead costs are expected to be ? 240 000 for the year, and are absorbed on a per unit basis. Stocks on 31 December 2000 are expected to be as follows: Finished units Component R Component T Shell S 9000 units 3000 units 5500 units 500 units Closing stocks at the end of each quarter are to be as follows: Finished units Component R Component T Shell S 110 10% of next quarter’s sales 20% of next quarter’s production requirements 15% of next quarter’s production requirements 10% of next quarter’s production requirements THE BUDGETING PROCESS Requirement: (a) Prepare the following budgets of D Limited for the year ending 31 December 2001, showing values for each quarter and the year in total: (i) sales budget (in ? s and units) (ii) production budget (in units) (iii) material usage budget (in units) (iv) production cost budget (in ? s). (15 marks) (b) Sales are often considered to be the principal budget factor of an organisation. Requirement: Explain the meaning of the ‘principal budget factor’ and, assuming that it is sales, explain how sales may be forecast making appropriate reference to the use of statistical techniques and the use of microcomputers. (10 marks) (Total 25 marks) CIMA Stage 2 Operational Cost Accounting The following data and estimates are available for ABC Limited for June, July and August. June July August (? ) (? ) (? ) Sales Wages Overheads 45 000 12 000 8 500 50 000 13 000 9 500 Question IM 15. 11 Intermediate: Preparation of cash budgets 60 000 14 500 9 000 The following information is available regarding direct materials: June (? ) Opening stock Material usage July (? ) August (? ) September (? ) 5000 8000 3500 9000 6 000 10 000 4000 Notes: 1. 10% of sales are for cash, the balance is received the following month. The amount received in June for May’s sales is ? 29 500. 2. Wages are paid in the month they are incurred. 3. Overheads include ? 1500 per month for depreciation. Overheads are settled the month following. ?6500 is to be paid in June for May’s overheads. 4. Purchases of direct materials are paid for in the month purchased. 5. The opening cash balance in June is ? 11 750. 6. A tax bill of ? 25 000 is to be paid in July. Required: (a) Calculate the amount of direct material purchases in each of the months of June, July and August. (3 marks) (b) Prepare cash budgets for June, July and August. (9 marks) (c) Describe briefly the advantages of preparing cash budgets. (3 marks) (Total marks 15) CIMA Stage 1 Cost Accounting THE BUDGETING PROCESS 111 Question IM 15. 12 Intermediate: Preparation of cash budgets A company is to carry out a major modernization of its factory commencing in two weeks time. During the modernization, which is expected to take four weeks to complete, no production of the company’s single product will be possible. The following additional information is available: (i) Sales/Debtors: Demand for the product at ? 100 per unit is expected to continue at 800 units per week, the level of sales achieved for the last four weeks, for one further week. It is then expected to reduce to 700 units per week for three weeks, before rising to a level of 900 units per week where it is expected to remain for several weeks. All sales are on credit, 50% being received in cash in the week following the week of sale and 50% in the week after that. (ii) Production/Finished goods stock: Production will be at a level of 1200 units per week for the next two weeks. Finished goods stock is 2800 units at the beginning of week 1. (iii) Raw material stock: Raw material stock is ? 36 000 at the beginning of week 1. This will be increased by the end of week 1 to ? 40 000 and reduced to ? 10 000 by the end of week 2. (iv) Costs (? per unit) Variable: Raw material Direct labour Overhead Fixed: Overhead 35 20 10 25 Fixed overheads have been apportioned to units on the basis of the normal output level of 800 units per week and include depreciation of ? 4000 per week. In addition to the above unit costs, overtime premiums of ? 5000 per week will be incurred in weeks 1 and 2. During the modernization variable costs will be avoided, apart from direct labour which will be incurred at the level equivalent to 800 units production per week. Outlays on fixed overheads will be reduced by ? 4000 per week. (v) Payments: Creditors for raw materials, which stand at ? 27 000 at the beginning of week 1, are paid in the week following purchase. All other payments are made in the week in which the liability is incurred. (vi) Liquidity: The company has a bank overdraft balance of ? 39 000 at the beginning of week 1 and an overdraft limit of ? 50 000. The company is anxious to establish the liquidity situation over the modernization period, excluding the requirements for finance for the modernization itself. Required: (a) Prepare a weekly cash budget covering the six-week period up to the planned completion of the modernization. (15 marks) (b) Comment briefly upon any matters concerning the liquidity situation which you feel should be drawn to the attention of management. (7 marks) (Total 22 marks) ACCA Level 1 Costing 112 THE BUDGETING PROCESS The Rosrock Housing Association has two types of housing estate in the Rosburgh area (A and B). The following information is available: (i) The association has its own squad of painters who carry out painting and decorating work on the housing estates. The estimated cost for each house in which the work will be done in 2001 is as follows: Painting (? ) (a) Direct material cost (b) Direct labour cost Question IM 15. 13 Advanced: Preparation of a cash budget and a decision whether to close a department and subcontract 75 270 (c) In 2001 overhead cost is absorbed at 20% on direct material cost plus 100% on direct labour cost. Only 30% of material related overhead and 331/3% of labour related overhead is variable, the remainder is fixed overhead and the absorption rate is arrived at using the budgeted number of houses which require painting and decorating each year. (d) Fixed overhead may be analysed into: 1. Items avoidable on cessation of the service 30% 2. Depreciation of equipment and premises 20% 3. Apportionment of head office costs 50% (e) Direct material and direct labour cost are wholly variable. (ii) The total number of houses of each type and the percentage requiring painting and decorating each year is as follows: Estate Type A Total number of houses Percentage of houses requiring maintenance each year: Estate Type B 500 30% 600 20% (iii) Where relevant, all future costs are expected to increase each year by a fixed percentage of the previous year’s level due to changes in prices and wage rates as follows: Direct material cost 5% Direct labour cost 7% Overhead cost 6% (iv) Forecast balances at 31 December 2000 and other cash flow timing information is as follows: (a) Creditors for materials: ? 2100. Credit purchases are 90% of purchases, the remainder being cash purchases. The credit purchases outstanding at a year end are estimated at 10% of the annual materials purchased on credit. There are no materials on hand on 31 December 2000. (b) Labour costs accrued: ? 2800. Labour costs outstanding at a year end are estimated at 4% of the annual total earnings for the year. (c) Creditors for variable overheads: ? 600. Variable overheads are paid 60% in the month of incidence and 40% in the month following. Variable overheads are deemed to accrue evenly each month throughout the year. (d) Fixed overheads are paid in twelve equal amounts with no accruals or prepayments. Required: (a) Prepare a cash budget for the existing painting and decorating function for the period 1 January 2001 to 31 December 2003 which shows the cash flows for each of the years 2001, 2002 and 2003. (Calculations should be rounded to the nearest whole ?. ) (14 marks) (b) An outside company has offered to undertake all painting and decorating work for a three year period 2001 to 2003 for a fixed fee of ? 135 000 per annum. THE BUDGETING PROCESS 113 (i) Calculate whether the offer should be accepted on financial grounds using the information available in the question. (2 marks) (ii) List and comment upon other factors which should be taken into account by Rosrock Housing Association management when considering this offer. (6 marks) (Total 22 marks) ACCA Level 2 Cost and Management Accounting Question IM 15. 14 Intermediate: Direct labour budget and labour cost accounting A company, which manufactures a range of consumer products, is preparing the direct labour budget for one of its factories. Three products are manufactured in the factory. Each product passes through two stages: filling and packing. Direct labour efficiency standards are set for each stage. The standards are based upon the number of units expected to be manufactured per hour of direct labour. Current standards are: Product 1 (units/hour) Filling Packing Product 2 (units/hour) Product 3 (units/hour) 125 95 300 100 250 95 Budgeted sales of the three products are: Product 1 Product 2 Product 3 850 000 units 1 500 000 units 510 000 units Production will be at the same level each month, and will be sufficient to enable finished goods stocks at the end of the budget year to be: Product 1 Product 2 Product 3 200 000 units 255 000 units 70 000 units Stocks at the beginning of the budget year are expected to be: Product 1 Product 2 Product 3 100 000 units 210 000 units 105 000 units After completion of the filling stage, 5% of the output of Products 1 and 3 is expected to be rejected and destroyed. The cost of such rejects is treated as a normal loss. A single direct labour hour rate is established for the factory as a whole. The total payroll cost of direct labour personnel is included in the direct labour rate. Hours of direct labour personnel are budgeted to be split as follows: % of Total time Direct work Holidays (other, than public holidays) Sickness Idle time Cleaning Training 80 7 3 4 3 003% 100% All direct labour personnel are employed on a full-time basis to work a basic 35 hour, 5 day, week. Overtime is to be budgeted at an average of 3 hours per 114 THE BUDGETING PROCESS employee, per week. Overtime is paid at a premium of 25% over the basic hourly rate of ? 4 per hour. There will be 250 possible working days during the year. You are to assume that employees are paid for exactly 52 weeks in the year. Required: Calculate: (a) The number of full-time direct employees required during the budget year. (14 marks) (b) The direct labour rate (? per hour, to 2 decimal places). (5 marks) (c) The direct labour cost for each product (pence per unit to 2 decimal places). (6 marks) (Total 25 marks) ACCA Level 1 Costing