Wednesday, April 1, 2020
Night Flying Woman Essay Example
Night Flying Woman Paper Gina Plumer Night Flying Woman Assignment American Indian Social Welfare Perspective The book that I decided to read was Night Flying Woman by Ignatia Broker. The tribal identity in the book was Oibwe from the White Earth Band. Ms. Broker started out the book from the present day in Minneapolis where she grew up. There wasnââ¬â¢t much culture to be seen, and the younger generations were getting too lost in the new world. Ms. Broker made sure to mention that she still taught her children the Ojibwe ways, and told them the stories that her grandmother had once told her. Throughout Ignatia Brokerââ¬â¢s introductory chapter, we got a sense of the amount of respect she had for you great-great grandmother Oona, or Night Flying Woman. When Ms. Broker first moved to Minneapolis, she lived in a diverse neighborhood, heavily populated with Latinos. She described being a Native American woman growing up in the urban Minneapolis area. From the time she had first moved there until the present time she was writing about, there had been an increase in the Native population. With the increase in population, she explained how where she lived suddenly was surrounded by factories and freeways. Many of the Ojibwe people in Minneapolis identified themselves as Native American from a certain reservation, not like a clan as they did in her great-great-grandmotherââ¬â¢s childhood. Her opening introduction was explaining the differences of the land and customs of the past to the present way. The book then began to tell the personal story of Ignatia Brokerââ¬â¢s great-great-grandmother Ni-bo-wi-se-gwe, or Night Flying Woman. Ni-bo-wi-se-gwe was an only child to Me-ow-ga-bo (Outstanding), and Wa-wi-e-cu-mig-go-gwe (Round Earth). Three weeks after birth, in Indian tradition, came the time when naming must be planned. Oonaââ¬â¢s parents consulted with Grandfather and Grandmother and decided that A-wa-sa-si would be the namer. A-wa-sa-si chose the name Ni-bo-wi-se-gwe (Night Flying Woman) because Oona was born during the darkness of the day. The tribal identity was Ojibwe, and the village that they lived in was very close-knit. Everyone that lived in the village was good at something and they helped each other out when they needed it. For instance, some were good at ricing, some at hunting, at picking berries, some at sugaring, and some at making necessities. We will write a custom essay sample on Night Flying Woman specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Night Flying Woman specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Night Flying Woman specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It was the environment we could only hope for in this day and age. The elders were respected above everyone else, and they were to always speak first. The children were to start learning the traditions from birth so that they would be efficient at an early age. The family structure was very open, and I could easily detect who was in the leadership roles. At birth, Oonaââ¬â¢s caregivers were her parents, but she also looked to her grandparents for guidance. When she was given her Indian name, she looked up to her name giver as well. The responsibility of Oona as a child was to learn the traditions and the Ojibwe way of life. She was to help with the ricing, hunting, berries, sugaring, and berries for one day she was going to have to do it all on her own. She was taught that when she entered her grandmother and grandfatherââ¬â¢s home, she was not to say a word until she was spoken to. If nothing was said by them, nothing would be said in return by Oona. The roles and responsibilities that everyone in the village was given depended on the strengths that they had as an individual. In the new land, Oonaââ¬â¢s people werenââ¬â¢t able to hunt, fish, pick berries, or do any of their customary things freely. They were to build real houses, and wear real clothing like the ââ¬Å"strangersâ⬠. Soon afterward, the strangers demanded that the children attend school, which soon turned into boarding school because of the distance it was away from their homes. At the boarding schools, the Native children were forced to speak English and forget their traditional ways. They were beaten if they disobeyed their teachers. This brought the book into how the Native culture is today. There arenââ¬â¢t many fluent Ojibwe people, and children are taught the customary methods of survival they were back before treaties were made. When the European settlers came over and started taking over the land, it served as a turning point of the Ojibwe culture and the way that they practiced their ways. When the Europeans came over, Oona and her relatives were forced to pack up and move their things twice. The land that belonged to them their whole lives were being taken over by settlers that thought they ââ¬Å"foundâ⬠the land. After they had moved, they were forced to start living the way that the new settlers were. While the children were learning the new ways, the adults were as well. Oonaââ¬â¢s father had gone to a lumber camp to work. He went to try and earn enough money to build the kinds of houses that the new settlers had already built for themselves. The Native woman began to learn the household needs, and the English language as well. They made clothes similar to the new settlers, and even friended many of them. The way of life that they were once used to was becoming just a speck in their memories. As the generation passes, Oona always remembered to tell the children of how life used to be, and the traditions that were practiced. She recognized that the children would bring the culture with them in the generations to come, but it would never be as traditional as it once was. Oonaââ¬â¢s family coped with the changes by having meetings with the elders, and getting their point of view on the new settlers. There was not much that could be done to save their land and go on living in the manner that they were used to. It seemed as though they all had each other even though their lives were changing drastically. Oonaââ¬â¢s grandfather once said ââ¬Å"the forests have never failed usâ⬠. I donââ¬â¢t think that they ever did, but the new settlers and their new ways definitely did. It wasnââ¬â¢t a choice for Oonaââ¬â¢s family to adhere to the new way of life, but the decision was already made for them by the new settlers. I think that as hard as it sounded, the family coped with the changes very well. In the book, it was before federal and state policy was made. Although, tribal reservations were in the making, and the segments of land that were being saved for the Indian people was laid out. When a white man shows up with a paper that must be obeyed, it was required the people to move to the White Earth reservation. It was government policy at that time, in the 1840s, to move all northern Midwest U. S. Indians there in a kind of concentration camp. They were able to resume their traditional life until the boarding school era began. This was when the United States was becoming more unified, and the land was being distributed among the new settlers and the Ojibwe people. When the reservations were made, this was the only place where the Native Americans could hunt, fish, rice, sugar, plant, and pick berries. They could no longer set up summer and spring villages off the reservation to go about their traditional ways. Ms. Broker made reference to the bad eating habits that many Native Americans have today due to the change in traditional food gathering. If the Native Americans were able to collect food like they did before the new settlers, there wouldnââ¬â¢t be such a high degree of obesity and diabetes on the reservations today. In the book, Oonaââ¬â¢s family always found a way to get off their designated land and gather more food, but Iââ¬â¢m sure the generations to come found this more difficult. Appropriate skills that a social worker could use to strengthen and support the families would first off to be aware of the history of Native Americans. To be aware of the changes that they had to make to be an existing culture today. A social worker could work with family members one on one, but also in a group setting to see how they react in the different ways. A social worker could become aware of what the hardships this particular family would be facing, and also the historical trauma that they might be going through. Activities that a social worker could have would be sessions on learning more about the historic culture. Many Native American people today arenââ¬â¢t aware of the things that our ancestors had to go through when the new settlers came over. Our ancestors were assimilated into the modern culture, and it would be beneficial for our culture today to know the changes that were made. If there were a high school or middle school social worker helping these families, they could help shape Native American activities after school. Activities like pottery and beading, or even a language extra-curricular. There could be many options available to help Native people become in touch with their culture more. At the end of the book, Ms. Broker made it relevant that the younger generation does thrive to know the culture, and the stories of the past. It was like a revolving door of knowledge in her family in regards to the stories being passed down through the generations. I think that if everyone knew these hardships that the Native American people faced, they would have more respect for the culture, and the people of the culture. It is interesting to see how many people arenââ¬â¢t aware of the changes the Native American people went through in order for the European settlers to settle here and call it their home. The Chippewa or Ojibwe tribe is one of the largest American Indian tribes in North America. Every time a Native person marries out of their culture, the blood quantum of their children goes down, and in turn the amount of Native American people diminishes. I believe that it is the responsibility of our generation to help with the restoration of our Anishinabe culture. With the help of literacy works like Ms. Brokerââ¬â¢s Night Flying Woman, we will be able to make the heritage of our culture known and the descendants of the tribes more aware of the unique history our people went through.
Saturday, March 7, 2020
Hillary clinton essays
Hillary clinton essays With strength, courage, confidence, and determination you can be anything you want to be. Though u may go through many obstacles before you get to the place you would like to be, you can get there eventually as long as you dont give up. Donnie Radcliffe wrote a biography on Hillary Clintons life and about the struggles Hillary went through to get where she is today. Determination was primarily the key to her success. Many people doubted Hillarys abilities just because she was a woman but that never discouraged her. Donnie Radcliffe focuses on the events that impacted Hillarys life the most and the choices she had to make in her life. Hillary Diane Rodham was born in Chicago, Illinois, on October 26, 1947, daughter of Hugh and Dorothy Rodham. She and her two younger brothers grew up in Park Ridge, Illinois, as a very close family. She was an excellent student, a Girl Scout, and a member of the local Methodist youth group. Hillary also enjoyed sports and was always interested in politics. She entered Wellesley College in 1965. As an undergraduate at Wellesley College, Hillary mixed academic excellence with school government. Speaking at graduation, she said, "The challenge now is to practice politics as the art of making what appears to be impossible, possible." Graduating with high honors, she moved on to Yale Law School, where she served on the Board of Editors of the Yale Review of Law and Social Action. She interned with children's advocate Marian Wright Edelman, and there, she met Bil l Clinton. The President often recalls how they met in the library when she confronted him and said, "If you're going to keep staring at me, I might as well introduce myself." The two soon became inseparable, partners in court, political campaigns, and matters of the heart. While at Yale, Hillary developed her special concern for protecting the best interests of children and their families. After graduation, Hillary advis...
Thursday, February 20, 2020
Compare the Industrial Age with the Era of Modernism Essay
Compare the Industrial Age with the Era of Modernism - Essay Example During that era, revolution begun by the mechanization of the textile industry and the iron-making techniques that were developed that increased the use of refined coal (Shamkhal 2011). The revolution was also characterized by the introduction of steam power that was primarily fuelled by coal. There was also the introduction of canals, improved railways and roads that also played a part in expanding trade. During this period, however, things were done in a more primitive and backward way, when compared to the modern era. The modern era is also characterized by a number of revolutions and innovations that are majorly seen in the way people do things that are more mechanized and computerized than the industrial era (Nagla 2010). The modern era brought about the invention of faster-operating computers that have propelled so many other innovative activities come up that completely bring the whole world a global village. During the modern era, people use machines operated by nuclear and electricity power. Trade has been made easy by the roads that have been tarmacked, electric trains and aircrafts that enable goods to be ferried from one country to another within hours. Therefore, the two era were marked by revolutions; however, the modern revolution is characterized with more innovation, faster ways of doing things as well as advanced technology. On the other hand, the industrial revolution was also characterized with lots of inventions and improvement of technology even though the technology used then was backward and could not do much. A lot of changes have been realized since the revolution era. To begin with, in the communications sector, during the industrial revolution, people used to pass information through the use of the word of mouth. Then the use of sending letters came up which could take several days, weeks or even months before being
Tuesday, February 4, 2020
Operational Management Contexts Essay Example | Topics and Well Written Essays - 2750 words
Operational Management Contexts - Essay Example The first phase was to shift to assemble to order planning (ATO), the second was de-integrating the manufacturing facility, and finally, rationalization- that is reducing the range of family of products to two that are most profitable for the company. These are innovations to be implemented depending on the market conditions. There were factors and aspects of innovation to consider. Firstly, what type of innovation is needed to proper address the main objective of the "phase changes", secondly, when is the right time the innovation should be implemented in the market life cycle, thirdly, an analysis on the implication of change in the supply chain, and finally, what are the trade-offs to take into consideration and how to address them to optimize the effect of phase changes. The planned "phase changes" of AB Machine Tool is meant to basically address profitability and the ever challenging market. The need for this is inevitable considering the fact that the market share of the company is getting smaller because of fierce competitions. The need to attract more investment is one of the options in order to maintain the economic viability. But to attract more investments means showing the potential investor the strength and capabilities of the company through changing times and turbulent market conditions. ... It is for this reason, AB Machine Tool ought to consider the need to introduce changes tactically and strategically but how it will affect the entire organization positively remains to be seen. Timing, type of innovations, trade-offs are some of the things that we should be looking into and this is our objective. "Mundane Taxonomy" of Innovation Types Moore (2004) enumerated the different types of innovations and gave description to each one of them but more importantly gave emphasis when it is to be applied during the market life cycle of the organization. He also emphasized its importance as it determines the economic viability and existence of an organization. Figure 1, Aligning Innovation with the Life Cycle, shows the eight types of innovations and when each one is supposed to be implemented in the market life cycle.Figure 1. The Market Development Cycle The Innovations as defined by Moore (2004) are as follows: Disruptive Innovation. Characterized by a great deal of attention particularly in the media, product appears as if from nowhere, creating a massive new sources of wealth. Application Innovation. Takes existing technologies into new markets to serve new purposes. Product Innovation. Takes established offers in established markets to the next level.The focus can be on performance increase, cost reduction, usability improvement, or any product enhancement. Process Innovation. Makes processes for established offers in established markets more effective or efficient. Experiential Innovation. Makes surface modifications that improves customers' experience of established products or processes. Marketing Innovation. Improves customers touching processes, be they marketing communication or
Monday, January 27, 2020
Jeffersonian Republicans and Federalists
Jeffersonian Republicans and Federalists The Jeffersonian Republicans are often categorized as strict constructionists who were opposed to the broad constructionism of the Federalists, but to some extent this generalization of the Madison and Jefferson parties were inconsistent. In the form of the Louisiana Purchase, the Embargo Act, and the War of 1812, the Jeffersonian Republicans can be seen as broad constructionalists, the opposition of the war, in the form of a two-thirds majority to declare war, and Madisons vetoing of the Internal Improvement Bill can make the Federalists seem as if they were the strict constructionalists. Through an analysis of these topics, it is easy to see that both parties crossed their political lines to some degree throughout this time period. In the election of Thomas Jefferson, the world was about to experience a new era of national and political authority. The ideals of Thomas Jefferson were very different from the previous President; Jefferson sought a peaceful and constitutionally strict way of life for his political party. As Jefferson began his presidency he claimed that his election was a recovery of the original ideals of the American people. Jeffersons true ideology was one that believed in a small, weak central government, and that a small central government was the only way to flourish in these times. In truth, Jefferson had felt that the safety, and health of the nation, that he now ran, was somehow inversely related to the power the federal government had. In the letter to Gideon Granger, one of Jeffersons future cabinet members, he wrote on the note of the preservation of the constitution of America, and the ideals, and principles that created said constitution. Our country is too large to have all its affai rs directed by a single government. This was unquestionable proof that Jefferson felt that a smaller central government would be more beneficial in the eyes of the nations domestic policies and issues, as for the foreign policies, that stronger central power may have been a more proper means to follow. Thomas Jefferson was a man of a very unique sense of religion. Throughout his life as public figure, Jefferson would see that his lack of religious ground would prove to be a major threat to his party, for instance, his idea of a complete separation of church and state. The letter sent to Danbury Baptists, proves that Jefferson thought that the separation of church and state was something that Jefferson saw as a crucial point to help further the Nation. He made such statements as a wall of eternal separation which show that he felt that there was no reason for the Church to be intertwined with the government of the nation. Jefferson would also write a letter to Samuel Miller, a Presbyterian minister, that would further the religious grounds of Thomas Jefferson. He would say that he believes that there should be now binds between the United States constitution and the religious institutions, their doctrines, or exercises. A very important measure of Jeffersons true character comes from the Louisiana Purchase. While this is seen as one of, if not the most notable achievement of Jefferson, there are some missteps in logic. The idea that there should be no change in the Union was a moral supposedly followed by Jefferson. Jefferson would go on to say that this change should be proven true by a constitutional amendment, but since the process of amendment was slow, Jefferson basically said that there was no time for the ideas of strict constructionalism, the same ideals that his party and his ideals were based onà ¢Ã¢â ¬Ã ¦ this showed the people of his party that there was some elasticity with this idea of strict constructionalism. All of the hype, all of the popularity that Jefferson had gained throughout his first term as president soon passed as he began his second term. Jeffersons second term was much less bountiful in the eyes of political and national advancement. One of the most disappointing ordeals originated from the Napoleonic wars, the naval blockades that were rampant in the Atlantic and Caribbean waters. These blockades would devastate the American trade companies and would pressure the US to take sides in a war that was not even ours. The response to this naval war was the blockade was the Embargo of 1807. This embargo did not do much for the colonies except virtually close down every American port to all foreign countries. To enforce this act, the use of the coercive powers that Jefferson opposed were needed, i.e., a strong central government which went against the principles of Jefferson. The political cartoon, made by Alexander Anderson in 1808 depicted a snapping turtle biting the nether regi ons of a man attempting to smuggle American goods to a British ship, with the word Ograbme written in an air bubble. (Ograbme was a political cartoonists way of saying Embargo.) The creator of this cartoon is none other than a Federalist portraying the views of the distaste towards the Embargo Act. The feeling that came from the violation of his own principles rang rampant and spread like wild fire throughout the country. The Federalists used this opportunity to mudsling the president and to proclaim this Embargo unconstitutional, and used it as a springboard to elect Madison as president. James Madison, the president who came after Jefferson, was seen as the only man that could carry out the ideals of the Federalists in this time period. The first thing that Madison took on as president was the repeal of the Embargo Act. The time that Madison was president, was one controlled by the continued tension between the USA and the French and British governments. The Embargo Act was soon changed to the Non-Intercourse Act, which was a way to limit the trade to the European powers, but America soon realized that it had no effect on either Great Britain or France, this act was soon repealed, and trade among the three began again. In Madisons effort to find a new path to peace with the European nation through commercial retaliation, it became increasingly more impossible to do so. With the new War Hawk elected into the seat of Congress, and the British arrogant assaults on American ships, Madison asked for a declaration of war in June 1812. Madison, who was a devoted republican, had a very tough time building and manning a formidable navy and army during this time of peace. Because of the Federalists up in New England, who had their trade basically destroyed, the United States was driven into war. This army was extremely weak and Madison needed a way to increase it. In Websters speech on a conscription bill to the House of Representatives, he said that the administration under Madison did not adhere to the ideals of strict constructionalism when they forced men to join the war for the Government. In 1814 both of the Americans and the British grew tired of war and signed the Treaty of Ghent, which ultimately brought peace and a new hope to the war stricken countries and insured independence among the Americans. The War of 1812 was one that produced economical and political effects. Since the threat of disunion coming to an end, westward expansion was on the way, which also brought a sense of new confidence to the nation as per security. Madison had felt that he had needed to respond to this new nationalism. The Federalist Party had seen their imminent demise because of the opposition of war that they had shown. Although the Jeffersonian Republicans saw this downfall as an advantage to win the seat again, there was an internal weakness among the republicans. In actions to stimulate the economy, Madison threw out some of his own Republican ideals about weak government in favor that he so strongly discouraged and opposed years ago. By 1815, Madison had developed a new wave of domestic programs to better the nation. One major recommendation was a charter for a National Bank, and a tariff to help protect small industries that were just beginning to prosper. In a speech to the House of Representa tives John Randolph implied that Madison had given up all of his republican ideals and motives to emulate a more federalist point of view. Madisons actions did not adhere to his original ideas of government. Madison would also recommend the federal support of roads and canal making. This funding of roads and canals went against what Madison would have agreed to in previous times. The last major act as president was the vetoing of the Internal Improvements Bill of 1817. In Madisons message to congress vetoing and Internal Improvements Bill, Madison said, The power to regulate commerce among several states cannot include a power to construct roads and canals Even though Madison set aside many of his political policies and republican ideals, he would still oppose internal improvements. Jefferson and Madison, although both were destined to follow and obey the ideals of the Jeffersonian Republicans, they were both compelled to act accordingly to the problems at hand, even if that meant compromising some of their own beliefs. In the years 1801 to 1807, Jefferson and his policies would emulate the true republican priorities, meaning that federal powers would be decreased. By 1807 Jefferson contradicted many of his prior beliefs about a small Central Government for the future of the nation. From 1808 to 1807 domestic, political, and nation threats were on the door steps of Madison, and although he seemed to veer away from his true, original ideology the he initially spoke of, he did it for the future of the nation. Both men shown here, exhibited a true conflict between their ideas and their practices of said ideas.
Sunday, January 19, 2020
The Seagram Building Essay -- essays research papers fc
The Seagram Building is prime example of the international style of design in the 20th century. The building is a true landmark of the city having an open plaza at the base of the building with high ceilings, floor to ceiling tinted windows and bronze mullions. Its imperious design, set in a plaza with fountain, was imitated many times and became an icon of North American corporate design. Mies is known as the father of the steel and glass structure. Mies designed many buildings during his life however none of the would be as popular and famous as the Seagram Building. In real estate and architecture, some dreams need a lot of staying power to get realized. The Seagram Building is the realization, some three decades late, of Mies van der Rohe's dream of a glass-covered, high-rise office tower that would provide a stunning monument to the International Style's faith in simplicity and clarity. The Seagram building is the prime example of Mies' masterful use of steel. The bronze sheathed skyscraper soars thirty-eight stories high from its 90-foot deep pink granite plaza. Volume is everywhere apparent in this building, from the great columns that bring the structure to the ground to the welded bronze mullions holding the glass sheets in place. As enormous of a project this was, great attention was paid to purity and precision of design, following the fundamentals of the style. Details from doorknobs to stainless steel furniture throughout the building, spacious layout and functional use of all elements from interior office space to shower rooms, the Picasso backdrop signaling the entrance, the cantilevered portico entrance, and the luminous ceiling, make this one of the worlds most elegant skyscrapers. More importantly, pertaining to the International Style, Mies has expressed his elegant use of materials, and technological perfection throughout the building. Mies' well known theory of ââ¬Å"less is moreâ⬠is apparent by the spaciousness and functional quality of the Seagram building; everything serves a purpose, either for aesthetic appeal or functionality. ââ¬Å"Less is moreâ⬠is a concept used throughout the architectural world today. ââ¬Å"Mies van der Rohe stands as a great moral force of the International Style. The essence of architecture, to Mies, lies in the expression of structure. And his precise, sophisticated, and consistent style of architecture sets an exam... ...ir-conditioning (HVAC) equipment. This is more a conservative than a cool corporate environment, energized by the warmth of its bronze color and the rhythmic repetitive pattern of its fenestration. ââ¬Å"Like a well-bred lady who is confident enough not to wear the emperor's new clothes, the Seagram Building has a sophisticated arrogance that can wilt trendy fashions with the authority of its posture and demeanor.â⬠I had a chance to visit this building and as I stood under the edge of the building looking upward I was amazed by the beauty and precision, and stunned by the size and splendor. Inside I could not get past the entrance and a guard told me I wasnââ¬â¢t allowed to take pictures. The interior with its light colored marble walls and double height ceiling is breathtaking, I stood there and I felt a tremble run through my body. I can honestly say this is one of my favorite buildings in New York. Bibliography Glancey, Jonathan. Twentieth Century Architecture. London: Carlton Books Limited,1998. Schulze, Fraz. The Seagram Building. NJ: Princeton Architectural Press. 1999. http://www.comkey.net/daniel/seagram.htm http://www.greatbuildings.com/buildings/Seagram_Building.html
Saturday, January 11, 2020
Harrison Products Essay
Harrison Products Inc. (HPI) is a global manufacturer of molded plastic products and metal products that are used in the auto industry, food and beverage industry (containers), and in a variety of other products and packaging materials. HPI has several manufacturing plant located world-wide, generally in locations convenient to the companyââ¬â¢s most significant customers. The present case considers one of HPIââ¬â¢s products, a one gallon metal can container used for paint and other chemical products. The product is produced in two U.S. locations, Los Angeles, CA, and Youngstown, OH. These plants produce several million of these cans each year. The competitive environment for HPI is challenging. Competitors in all parts of the world challenge HPI on cost, which is the primary order-winning factor in the business. All HPI customers expect very high quality and prompt service, so competition on price and reliability in meeting delivery dates are critical to its competitive success. Operating Data and Strategy HPI has focused its production of the one gallon metal cans in the two plants, in Los Angeles and Youngstown, Ohio. The summary information in Exhibit 1 shows the plant capacity, normal production, price and cost information. Currently, management believes that production costs are driven by volume; managementââ¬â¢s goal is to meet competitive cost pressures by increasing volume and improving efficiency to bring costs down. For this reason, product costs are based on volume, as illustrated in Exhibit 1. The unit cost for the Los Angeles plant is $1.10, while the unit cost in the Youngstown plant is $1.00. The cost difference reflects the higher facilities cost at the Los Angeles plant, which is the newer of the two plants. The Los Angeles plant has similar equipment and manufacturing flow design to that of the Youngstown plant, but a key difference is that the Los Angeles plant was designed to be more efficient for smaller job (batch) sizes; the equipment and plant lay-out are con sistent with greater speed inà processing smaller jobs. The decision to design the Los Angeles plant in this way reflected the smaller orders that were generally received by the Los Angeles plant. See Exhibit 2 for a sample of the some of the jobs at the two plants; the exhibit shows a representative sample of 28 jobs for Los Angles and 41 jobs at the Youngstown plant, showing the quantity in each job (job size) and the estimated minutes per 1,000 units for that job. The number of minutes per 1,000 units is a commonly-used measure of job performance at HPI and is called ââ¬Å"runtime.â⬠Product Costs HPI includes manufacturing costs into three main categories. First, there is materials cost that includes the metal and other materials necessary in the production of the cans. These materials are considered direct materials and are $0.40 per unit at each of HFIââ¬â¢s plants. The second category is operating costs which include labor, supervision, some materials used in machine maintenance and repair, materials receiving and stocking, and related costs. Labor costs include runtime labor, setup labor and downtime labor. Operations costs are considered indirect costs and the costing method used is to apply these costs to product based on units of output, as noted above. The two plants have the same per unit operating cost of $0.50. The third category, facilities costs, includes equipment and the plant facility. Because Los Angeles is the newer plant, these costs are higher for Los Angeles, at $0.20 per unit relative to the Youngstown plant, where the facilities cost is $0.10 per uni t. Required: 1.Using the companyââ¬â¢s current costing system, calculate the manufacturing cost and operating margin (price less manufacturing cost) for each of the jobs in Exhibit 2, for both the Los Angeles and Youngstown plants. 2.Assume that 20% of operating costs are due to setup costs and that the remainder are runtime costs. HFI is considering an activity-based approach which would apply setup costs to each job; each job would be applied the same amount of setup cost. Calculate the manufacturing cost and operating margin for each of the jobs in Exhibit 2, for both the Los Angeles and Youngstown plants. 3.Assume as above that 20% of operating costs are due to setupà costs and that the remainder are runtime costs. Now, assume that HFI is considering an activity-based approach which would recognize that each setup requires time and material that is partly proportional to the size of the prior job. That is, the part of setup that involves clean-up and preparation of the machine for a new job is longer after a relatively long job than it is for setups that follow a relatively short job. HFI now plans to apply setup costs so that one-half of the setup costs would be applied equally to each job and the remainder of setup costs would be applied based on the number of units in the job. Calculate the manufacturing cost and operating margin for each of the jobs in Exhibit 2, for both the Los Angeles and Youngstown plants. 4.Interpret briefly your findings in parts 1,2 and 3 above. Do you support the setup cost application approach in (3) above? Why or why not? What approach do you think would be preferable? 5.Using analysis based on charts, correlation or regression analysis or other means, study (a) the relationship between runtime and job size at both plants, and (b) examine how this relationship differs between the two plants. What are the implications of these relationships, and how they differ between plants, on (a) product costing, and (b) manufacturing strategy?
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