A Raisin in the Sun Essay Example | Topics and Well Written Essays - 500 words - 1

A Raisin in the Sun - Essay Example Mr. Younger (Big Walter) and Mrs. Lena Younger had once dreamed of home ownership as she reveals to Ruth in Act I, scene 1: â€Å"We was goin’ to set away little by little and buy a little place out in Morgan Park. Had even picked out the house †¦ you should know all the dreams I had about buyin’ that house and fixin’ it up; makin’ me a little garden in the back †¦ And didn’t none of it never happen† (Hansberry 69). Lena and her husband soon discovered that there wasn’t anything left over each week to save. That Lena and Big Walter struggled their entire lives to provide shelter for their children and could never manage anything greater than the small two bedroom apartment that they â€Å"wasn’t planning on living here no more than a year† (Hansberry 44) indicates the struggle they had just to survive. Their inability to attain the house of their dreams was not the result of a lack of effort but instead the resu lt of a lack of opportunity. To buy the house now would simply ensure the family remains slaves to the house. Lena’s daughter, Beneatha, feels the money should be spent on her medical education. As a doctor, she is assured to make enough money to support the rest of the family while they seek their dreams. However, the medical profession was not an accepted occupation for a woman so Beneatha’s success was not guaranteed and the money would be wasted if she fails. Beneatha feels bounded by poverty and her gender as expressed to Joseph Asagai in Act I, scene 2. She tells him â€Å"Go ahead and laugh – but I’m not interested in being someone’s little episode in America† (Hansberry 92). Not only race but gender serves to bind her into a cultural definition she constantly struggles against. Walter, Lena’s son, feels the best way for him to help the family succeed is to go into business for himself as only entrepreneurs make any money. This is

Cost of Production - Larson & Larson Company Assignment

Cost of Production - Larson & Larson Company - Assignment Example 8660/12800 = ?0.68/unit For T, 50 labour hours @ ?12 + ?1800 for 2,400 Rate per unit = ?2400/2400 = ?1/unit Part b ABC system would be used if the other costs such as run and inspection are actually considered to obtain the true value of the project costs. With the weighted percentages, it can be possible to determine the product value considering each part of the process. In addition to the works on OAR, we calculate according the apportionment of the other expenses such that we will have the calculation that includes all the aspects for ABC as follows: For R, 68 x ? 12 apportioned appropriately in the ratio 3:4:3 then calculated for one unit by dividing by 560, the value is then added to other cost due to material and direct labour hours. = ?1.46/unit The total unit cost of R being ?2.69/ unit ?2.69/ unit1.46/ unit = ?3.15/unit For S, = 50 x ? 12 in the ratio 3:4:3 and calculated for one unit by dividing by 12,800 = 600/12800 = ?0.05/unit Total unit cost being 0.68 + 0.05 = ?0.73/u nit For T, would similarly be obtained as 58 x ?12/600 + ?1/unit =?2.26/unit Part c ABC as a method or accpunting model as developed inorder to solve problems related to accounting that has actually evolved over time due to the change in technology as well operations within the industries (Warren, Reeve & Fess 2005). It is clear that overhead costs have been increasing in companies to the point that it may be extremely difficult to use the direct methods which only emphasized on resources as well as the absorbed costs of the out. This assumed at a great expense, the impact of operations and the many intermediaries involved which comprise of the majority of the overhead costs. ABC therefore is the only practical remedy to the inefficiencies of the traditional accounting methods. At the core of ABC there exist very important principles and arguments which contribute to differentiating it from other accounting methods. ABC holds that the cost objects will consume the activities contrar y to the principle of other traditional accounting methods which argue that cost objects may only consume the resources (Naidu, Babu & Rajendra 2006). In normal operations, the costs actually will end utilizing the activities in the production line which actually depend on the resources. This aspect makes ABC more realistic and effective in determine the unit cost of production. Whereas other traditional methods base on volume allocation of the production resources, ABC considers the drivers at each level and their effect on production to determine the allocation. The drivers considered include activity drivers as well as the activity drivers which check every other production element and its cause effect relationship to the output. Further difference and principle of ABC comes from the fact that the traditional accounting are developed on the basis of structures while ABC actually depends on the process itself and therefore takes care of the various that may occur in the process. A BC begins from the process as it moves upwards to assess the amount of resources utilized and that might be required. Critically, ABC analyses the activities with the understanding that it is not easy or possible to manage costs but the activities causing the costs are manageable so that in the end, it is the activities that the organization takes or that is taken in the production process which will determine the costs (Pryor 1998). The