Pregnancy And Infection Samples for Students †MyAssignmenthelp.com

Question: Examine about the Pregnancy And Infection. Answer: Pregnancy and disease The above exploration article depicts about the intricacy of the invulnerable reaction happening at the hours of pregnancy of a lady. The resistant reaction by the placenta for explicit pathogens influences the powerlessness of the lady to irresistible maladies (Mor Cardenas, 2010). It is important to survey the cooperation of the pathogenic organisms with the placenta and its reactions to make a fitting prophylaxis treatment. Investigates with respect to this issue have been finished by numerous researchers. This theme has been explored by Gil Mor, Ingrid Cardenas, Vikki Abrahams, and Seth Guller, who had been investigating in the division of Obstetrics, Gynecology and Reproductive sciences. They have concentrated on the urgent inquiry whether the maternal insusceptibility goes about as a companion or adversary during pregnancy. They have attempted to build up another worldview for the fetal - maternal resistant response during pregnancy and furthermore the immunological reaction of the mother to different pathogens. As indicated by the creator, their fundamental test is to illuminate the immunological confusions of pregnancy for conveying the fitting treatment to the patients with pregnancy (Mor et al., 2011). During pregnancy the human desidua comprises of enormous number insusceptible cells, for example, the macrophages, the administrative T cells and the common executioner cells. At the hour of the principal trimester the dendritic cells, the NK cells and macrophages penetrates the d esidua and totals around the trophoblast cells that are attacking. decrease of the resistant cells ends the pregnancy (Pazos et al., 2012). In this manner the erasure of the macrophages represents an inconvenient impact on the placental turn of events. This paper depicts the allograft worldview recently portrayed in the paper article. As indicated by the suspicion of Sir Peter Medawar, Placenta is really an allograft that communicates proteins got from fatherly qualities and consequently ought to be dismissed under ordinary immunologic conditions however with the expanding information about placental science, it very well may be valued that placenta is progressively similar to a transplanted organ (Robbins Bakardjiev, 2012). The trophoblast and the maternal insusceptibility have developed in an agreeable manner to assist each other for the achievement of the pregnancy. As indicated by the Racicot ey al., (2014), there are sure immunological periods of pregnancy. The phases of pregna ncy are included by supreme fiery conditions. The first and the third trimester are master provocative and second trimester a mitigating. During the main stage the blastocysts need to attack the uterus epithelial coating for the implantation, break the endometrial tissue, which is again trailed by the replacement of the trophoblast of the endothelium and the vascular smooth muscles of the veins of the mother for a satisfactory fetal blood flexibly. The second immunological stage comprises of a quick fetal development. In the last immunological stage there is an inundation of the resistant cells. The star fiery condition causes uterus compression, removal of the infant and placenta dismissal. This disturbance of incendiary reaction influences the host microorganism communication and takes into account various sorts of diseases in would be moms (Mor et al., 2011). An article identified with this theme is pregnancy and disease by Athena P. Kourtis, M.D., Ph.D., Jennifer S. Peruse, M.D., M.P.H., and Densie J.Jamieson, M.D., M.P.H. The paper had been distributed from the Division of the regenerative wellbeing and advancement, Centers of the illness control and anticipation, Atlanta and the Department of the study of disease transmission and Biostatistics. Kourtis et al.., 2014, have expressed that in contrast with the non pregnant ladies, pregnant lady are increasingly defenseless to contaminations by infections like flu, hepatitis E and Herpes Simplex infection. Pregnancy is included by its resilience towards the placenta and the hatchling, which permits the development of the outside tissue without dismissal (Kourtis et al., 2014). The expanded degree of Estrogen and the progesterone may stifle the humoral resistance by smothering the creation of the B cell in the bone marrow. The inadequate insusceptible reaction towards viral diseases lies in the degree of the cell insusceptibility (Kourtis et al., 2014). The ill-advised resistant reaction to the viral antigens during the growth time frame happens because of the move in the T-aide cells from the Th-1 and the Th-2 cytokine (Silasi et al., 2014). The primary point of both the papers is to comprehend the immunological strides of pregnancy and the host organism cooperation so as to make appropriate preventive drugs and prophylaxis for forestalling diseases and pregnancy misfortune. References Kourtis, A. P., Read, J. S., Jamieson, D. J. (2014). Pregnancy and contamination. New England Journal of Medicine, 370(23), 2211-2218. Mor, G., Cardenas, I. (2010). The resistant framework in pregnancy: a special complexity.American diary of regenerative immunology,63(6), 425-433. Mor, G., Cardenas, I., Abrahams, V., Guller, S. (2011). Aggravation and pregnancy: the job of the resistant framework at the implantation site. Archives of the New York Academy of Sciences, 1221(1), 80-87. Pazos, M., Sperling, R. S., Moran, T. M., Kraus, T. A. (2012). The impact of pregnancy on fundamental resistance. Immunologic examination, 54(1-3), 254-261. Racicot, K., Kwon, J. Y., Aldo, P., Silasi, M., Mor, G. (2014). Understanding the unpredictability of the resistant framework during pregnancy. American Journal of Reproductive Immunology, 72(2), 107-116. Robbins, J. R., Bakardjiev, A. I. (2012). Pathogens and the placental stronghold. Current sentiment in microbiology, 15(1), 36-43. Silasi, M., Cardenas, I., Kwon, J. Y., Racicot, K., Aldo, P., Mor, G. (2015). Viral contaminations during pregnancy. American diary of regenerative immunology, 73(3), 199-213.

What to Look For in Writing Response Papers

What to Look For in Writing Response PapersWriting response papers is one of the most important tasks of any academic. A qualified writer or proofreader must understand every aspect of a student's thesis, including the grammatical, the selection of quotations, the use of wordings and citations, the arrangement of his or her notes, the presentation of the thesis in an argumentative manner and the first few paragraphs.It is essential that the writer or editor keeps in mind that the quality of a student's response is very important. An amateur can leave a nasty impression on a reader that will never be forgotten. Good spelling and grammatical errors by the writer can lead to an unintelligible document, therefore it is a must that the writer is a professional who knows how to type, to check his work and to make corrections when necessary.The writer or editor is required to give due weightage to the subject matter of the thesis before deciding on the style and format of the response paper . In addition, it should not be a one-man show. It should have sufficient facts to support its arguments and facts must be presented in the way in which they are needed by the readers.A writer or editor should have all the facts and references to back up his arguments. The responses must not be so lengthy that readers do not get a chance to read the whole thesis and argument. Rather, it must be brief and to the point. It is also essential that a response does not overburden the reader with all the details of the arguments.The best way to format the response is to use a format that is as brief as possible. Of course, the writer needs to be careful in the way he or she writes. A well-formatted response should be able to express what the author or editor wants to say. Of course, the style of the letter should complement the arguments and the author or editor should try to stay within the constraints set by the college.The best way to approach writing response papers is to go back to th e basics. A good writer can use common sense in making the paper fit the outline.Response papers may seem easy, but there are many nuances that can only be discovered through experience. While there are certain facts that can be stated without using the full arguments, it is vital that the writer uses these for the benefit of the reader. This will ensure that the reader understands the thesis of the paper and will make the work more readable.The style of writing a response paper will have an impact on the final outcome of the paper. It can even lead to the destruction of the thesis if the writer fails to adhere to the rules set by the college. The writer and editor are required to maintain proper grammar and usage of proper spelling.

Politcal Science Essay Example | Topics and Well Written Essays - 500 words

Politcal Science - Essay Example On 20.7.1962, President Kennedy said something marking Bill Accelerating the Development of the Pacific Islands Trust Territory and the announcement was a declaration of bliss and satisfaction2 as he was worried about it before turning out to be President. The President, hailed as a visionary, had nothing illegal and sought after best outcomes. On twelfth August 1998, President Clinton made a statement3 These are extreme occasions for some American ranchers. We should keep on searching for approaches to help our homestead networks get past them. This announcement finds the President in complete concurrence with Congress and he was just indicating his anxiety and sympathy that may prompt further activities to invigorate the current law. In this way, Presidents make them just they have solid sentiments about a specific law and associated with it in one manner or other. There had been different comments on ongoing presidential marking explanations. Gregory Borse declares that Presidential marking isn't 'bypassing law'4. As indicated by him, 'it gathers extra-established forces of the President to the official branch'. In fact talking, it is a note that the President makes subsequent to marking, a token of his inclusion. Or then again essentially points out a part of the bill that President accepts to be disregarding Constitution. Marking articulation could be utilized as a weapon against the infringements of Congress on Executive position.

Stop Cluttering Up the Classroom Walls

Despite a teachers best intentions, a cluttered classroom environment could be distracting students from learning. Too much visual stimulation in the classroom can be distracting, the layout may be unwelcoming, or the classroom wall color may have a negative impact on mood. These elements of  classroom environment  can have a negative or positive effect on student academic performance. This general statement is supported by a growing  body of research on the critical impact that light, space, and room layout have on a students well-being, physically and emotionally. The Academy of Neuroscience for Architecture has collected information on this impact: Features of any architectural environment can  have an influence certain brain processes such as those involved in stress, emotion and memory (Edelstein 2009).   While it may be difficult to control all factors, the choice of materials on a classroom wall is the easiest to manage for a teacher.  The  Princeton University Neuroscience Institute  published the results of a study,â€Å"Interactions of Top-Down and Bottom-Up Mechanisms in Human Visual Cortex,†Ã‚  they conducted that discusses how the brain sorts out competing stimuli. One heading in the research notes: Multiple stimuli present in the visual field at the same time compete for neural representation...   In other words, the more stimulation in an environment, the more competition for attention from the part of a students  brain needed to focus. Michael Hubenthal and Thomas O’Brien reached the same conclusion in their research  Revisiting Your Classroom’s Walls: The Pedagogical Power of Posters  (2009). They found that a students  working  memory uses  different components that process visual and  verbal information . They agreed that too many posters, regulations, or information sources could have the  potential of overwhelming a students  working memory:   The  visual complexity caused by an  abundance of text and small images  can set  up an  overwhelming  visual/verbal  competition between  text and  graphics for which students must gain control in order to  give meaning to information. From Early Years to High School For many students, the  text and graphic-rich classroom environments begin in their early education (Pre-K and elementary) classrooms. These classrooms may be decorated to an extreme.   Too often,  clutter passes for quality, a  sentiment expressed by  Erika Christakis in her book  The Importance of Being Little: What Preschoolers Really Need from Grownups  (2016).  In  Chapter 2 (Goldilocks Goes to Daycare) Christakis describes the average preschool the following way: First well bombard you with what educators call a print-rich environment, every wall and surface festooned with a vertiginous array of labels, vocabulary list, calendars, graphs, classroom rules, alphabet lists, number charts, and inspirational platitudes - few of those symbols you will be able to decode, a favorite buzzword for what used to be known as reading(33). Christakis also list the other distractions that are also  hanging in plain sight:  the number of  mandated rules and regulations alongside decorations including hand washing instructions, allergy procedures, and emergency exit diagrams. She writes: In one study, researchers manipulated the amount of clutter on the walls of a laboratory classroom where kindergarteners were taught a series of science lessons. As the visual distraction increased, the childrens ability to focus, stay on task, and learn new information decreased (33). Researchers from The Holistic Evidence and Design (HEAD) support Christakiss position. They assessed  hundred fifty-three U.K. classrooms to study the link of classroom environment to the learning of almost four thousand students  (ages 5-11).  Researchers  Peter Barrett, Fay Davies, Yufan Zhang, and Lucinda Barrett published their findings in  The Holistic Impact of Classroom Spaces on Learning in Specific Subjects  (2016).  They reviewed the impact of different factors, including color, on student learning, by looking at measures of progress in reading, writing, and math.  They found that reading and writing performances are particularly affected by levels of  stimulation. They also noted that math received  the most positive impact from a classroom design that is student-centered and personalized spaces. Environment Element: Color in the Classroom The color of the classroom can also stimulate or overstimulate students. This environmental element may not always be under the teachers control, but there are some recommendations teachers might be able to make. For example, the colors  red and orange are associated with negative impact on students, making them feel nervous and unsettled. In contrast, blue and green colors are calming colors.   The color  of an environment also affects children differently according to age. Younger children below five may be more productive with bright colors such as yellow. Older students, specifically high school students, work better in rooms painted in light shades of blue and green which are less stressful and distracting.  Ã‚  Warm yellows or pale yellows are also older student appropriate. The scientific research into color is extensive and color can affect children’s moods, mental clarity, and energy levels,  (Englebrecht, 2003).   According to the International Association of Color Consultants - North America (IACC-NA), a school’s physical environment has a  powerful psycho-physiological impact on its students:   â€Å"Appropriate color design is important in protecting eyesight, in creating surroundings that are conducive to studying, and in promoting physical and mental health.† The IACC has noted that poor color choices can lead to irritability, premature fatigue, lack of interest and behavioral problems.   Alternatively,  walls with no color can also be a problem. Colorless and poorly lit classrooms are often considered boring or lifeless, and a  boring classroom maybe likely to cause  students to become disengaged and uninterested in learning. â€Å"For budget reasons, a lot of schools don’t seek out good information on color,† says Bonnie Krims, of IACC. She notes that in the past, there was a common belief that the more colorful the classroom, the better for the students. Recent research disputes past practice, and that too much color, or colors that are too bright, can lead to overstimulation. An accent wall of bright color in a classroom may be offset by muted shades on the other walls.  Ã¢â‚¬Å"The goal is to find a balance,† Krims concludes.   Natural Light Dark colors are equally problematic. Any color that lessens or filters  natural sunlight out of a room can even make people feel drowsy and listless (Hathaway, 1987).  There are multiple studies that point to the  beneficial effects of natural light  on health and mood. One medical study found that patients who had access to a scenic view of nature had shorter hospital stays and required lower amounts of pain medication than those patients who had windows that faced a brick building. The official  blog of the U.S. Department of Education posted a  2003 study  (in  California)  that  found that classrooms with the most (natural light)  daylighting had a 20 percent better learning rate in math, and a 26 percent improved rate in reading, compared to classrooms with little or no daylighting. The study also noted that in some cases,  teachers  needed only  to reposition furniture or move  storage to  take advantage of the available natural light in their classrooms.  Ã‚   Overstimulation and Special Needs Students Overstimulation is an issue with students who may have Autistic Spectrum Disorder  (ASD).  The Indiana Resource Center for Autism  recommends that teachers try to limit  auditory and visual distractions so that students can  focus on the concepts that are being taught instead of details that may not be relevant, and reduces competing distractions. Their  recommendation is to limit these distractions: Often when students with ASD are presented with too much stimulus (visual or auditory), processing may slow down, or if overloaded, processing may stop completely.   This approach may prove  beneficial for other students as well.  While  a  classroom rich in materials may support learning,  a cluttered classroom that overstimulates  may be too distracting to many students whether they special needs or not. Color also matters for special needs students. Trish Buscemi, the owner of  Colors Matter, has experience in advising clients what color palette to use with special needs populations.  Buscemi has found that blues, greens, and muted brown tones tend to be appropriate choices for students with ADD and ADHD, and she writes on her blog  that: The brain remembers color first! Let the Students Decide At the secondary level,  teachers could have  students make contributions to help shape a learning space. Giving students a voice in designing their space along will help develop student ownership in the classroom.  The  Academy of Neuroscience for Architecture  agrees, and notes  the importance of being able to have spaces that students can call their own. Their literature explains, Feelings of comfort and welcome in a shared space are vital to the level in which we feel invited to take part.  Students are more likely to  take pride in the space, and they are more likely to support each others efforts to contribute ideas and maintain organization.   Also, teachers should be encouraged to feature student work, maybe original pieces of art, displayed to elicit trust and student worth.   What Decorations to Choose? To reduce classroom clutter, teachers could ask themselves the following questions before putting that velcro or removable tape onto the classroom wall: What purpose does this  poster, sign or display serve?Do  these  posters, signs, or items celebrate or support student learning?Are the  posters, signs, or displays  current with what is being learned in the classroom?Can the display  be made interactive?Is there  white space in between wall displays to help the  eye distinguish what is in the display?Can students contribute to decorating the classroom (ask â€Å"What do you think could go inside that space?†) As the school year begins, teachers should keep in mind opportunities to limit distractions and reduce classroom clutter for better academic performance.

Gloria Ladson Billings, An Author, Teacher Educator And...

Biography Gloria Ladson-Billings is an author, teacher educator and former public school teacher. Currently, she is the Chair of the Department of Curriculum Instruction and Faculty Affiliate of the Departments of Educational Policy Studies and Afro American Studies at the University of Wisconsin-Madison. Ladson-Billings wrote numerous journal articles and books on pedagogical practices of teachers who are successful with African American students and the Critical Race Theory in regards to education. Contribution to Education Gloria Ladson-Billings spent time observing teachers in public schools that were located in predominately low-socioeconomic school districts to figure out what makes them successful with typically low performing students. Some of the things she observed are all the teachers â€Å"shared pride in and commitment to their profession and had an underlying belief that all children could be successful† (learnnc). Furthermore, these teachers established trusting relationships with their students that allowed the students to take responsibility for their own learning. Lastly, these teachers also went beyond the classroom to show support for their students such as attending community events. These observations led Ladson-Billings to realize that in order for â€Å"teachers to use culturally relevant pedagogy successfully, they must also show respect for students, and understand the need for the students to operate in the dual worlds of their home community and theShow MoreRelatedThe E ducational Researcher: Review and Response1912 Words   |  8 Pagesits pages. In my opinion, the Educational Researcher tends to lean more towards the liberal/progressive side, because the articles they publish tend to have some very progressive ideas, theories and research. The journal also tends to side with educators and professors who for the most part usually lean a little to the left. The Educational Researcher is published nine times during the year. The fact that the journal only has nine issues makes the subject matter more valuable. The subjects published

Intro to Sociology - 1018 Words

1a. Define routinization: †¢ Routinization is the way people go about doing something. It’s a method to organize chaos and when practiced it accomplishes the goal quickly and effectively. There are different methods used, but ultimately routinization produces the desired result. 1b. Strategies in the ER: †¢ In the essay by Chambliss’ essay, â€Å"Just Another Routine Emergency†, we learn of the best strategies that are used in the ER’s across the USA to routinize chaos. One of the main strategies used is keeping the public out of the work area. By doing this it helps maintain tranquility for the patients and the hospital staff. It is normal for people to panic during an emergency, but it is just the opposite for healthcare professionals†¦show more content†¦When you dissect the four words and look at them individually you can figure out what the essay consists of. It is strong title with key terms that make you stop and think for a minute. To me, the most important word in that title is â€Å"becoming†. To â€Å"become† is to undergo change or development on your own free will. In order to become something or someone you must want to learn the skills and successfully master them. This is why the word â€Å"becoming† in the title â€Å"Becoming a Hit Man† is the most interesting to me. 3b. SOC 201 and â€Å"Becoming A Hit Man†: †¢ Reading an essay like this in SOC 201 is fitting because it makes you think differently, learn something new and see from a different perspective. Through SOC 201 we learn to ask questions in a way that allows us to get the most honest answers possible in order for us students to better understand the way people think. In â€Å"Becoming A Hit Man† we learn about the thought process that goes into thinking, planning, carrying out the murder. In this essay we meet a hit man named â€Å"Pete† and he explains to Levi that there are â€Å"economic motives† that got him into doing it and that now it’s â€Å"just a job†... a job that pays the bills. Further more we learn that it wasn’t always easy for Pete. On his first kill he immediately got sick to his stomach and couldn’t keep anything down for the next two months. This introduces the term â€Å"frame break† explained by Goffman as a way of controlling the situationShow Mor eRelatedIntro to Sociology1167 Words   |  5 Pagesï » ¿Intro to Sociology – 1/28 Book: Sidewalk by Dunier Available in NYU Bookstore March 13 – Midterm Exam 30% of Grade May 15 – Final Exam (8 in the Morning) Courses are central to the idea of concept ideas. Readings and course as whole might test hypothesis like pink Floyd, Another Brick in the Wall (No M/C, small essays). What is a Social Science? Empirical, Systematic, Conceptual. 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Accessed Sheet of Online Bank Sheet

Question: Describe about the Report for Accessed Sheet of Online Bank Sheet. Answer: 1. The Operating profit of power drill product for the last twelve months computed from the data provided is given below: Sales 20000 selling price $130 Revenue $26,00,000 Variable manufacturing cost $50 Variable cost $10,00,000 Fixed Manufacturing costs $4,00,000 Variable selling and administrative costs $30 Variable selling and administrative costs $6,00,000 Fixed selling and administrative costs $3,00,000 Operating Profit $3,00,000 Profit margin 11.5% The company is evaluating various courses of actions in order to increase the profitability of the product. The profitability of each of the three proposals is presented below: Proposal 1 Suggestion increase in sale price by $10 with additional expenditure on national advertising of $125,000 in order to maintain the sales volume. Sales 20000 selling price $140 Revenue $28,00,000 Variable manufacturing cost $50 Variable cost $10,00,000 Fixed Manufacturing costs $4,00,000 Variable selling and administrative costs $30 Variable selling and administrative costs $6,00,000 Fixed selling and administrative costs $4,25,000 Operating Profit $3,75,000 Profit margin 13.4% Proposal 2 Suggestion increase the variable cost by $5 to improve quality of the product along with an advertising campaign costing $50,000 which will lead to an increase in sales of 25% Sales 25000 selling price $130 Revenue $32,50,000 Variable manufacturing cost $55 Variable cost $13,75,000 Fixed Manufacturing costs $4,00,000 Variable selling and administrative costs $30 Variable selling and administrative costs $7,50,000 Fixed selling and administrative costs $3,50,000 Operating Profit $3,75,000 Profit margin 11.5% Proposal 3 Suggestion a decrease in selling price of the product by $10 in the first three months from April to June which will lead to an increase in the units sold by 4000. Thereafter, the selling price will be as the original. An advertising campaign costing $40000 to be launched. Contribution margin for first three months Sales 10000 selling price $120 Revenue $12,00,000 Variable manufacturing cost $50 Variable cost $5,00,000 Variable selling and administrative costs $30 Variable selling and administrative costs $3,00,000 Contribution Margin $4,00,000 Contribution margin for the next 9 months Sales 14000 selling price $130 Revenue $18,20,000 Variable manufacturing cost $50 Variable cost $7,00,000 Variable selling and administrative costs $30 Variable selling and administrative costs $4,20,000 Contribution Margin $7,00,000 Operating Income Total Contribution margin $11,00,000 Fixed Manufacturing costs $4,00,000 Fixed selling and administrative costs $3,40,000 Operating Income $3,60,000 Profit margin 11.9% Analysis of the three proposals Proposal Operating profit margin Original 11.5% Proposal 1 13.4% Proposal 2 11.5% Proposal 3 11.9% From the above table, we see that proposal 1 has the highest profit margins. However, it may not be the best option. This is because an increase in the price of the product normally does not go well with the consumers. Even an added advertising may not attract them to the product as the product is expensive. The increased price may offer higher profits but with an increase in the price, the quantity sold may go down. Hence, this proposal may rather work negatively for the company. Proposal 2 does not offer any increase in profit margins. Moreover there is an assumption that the sales volume may increase by 25% as a result of improved product quality and advertising campaign. But 25% is quite huge and unrealistic. Since, the proposal does not offer any additional margins; it is not advisable to go ahead with the proposal. Proposal 3 offers a slight increase in the profit margins. This proposal looks more realistic as it is based on a reduction in price. Price has the highest elasticity when it comes to quantity demanded. With a fall in price, there are high chances that the demand for the products would increase. Moreover, an advertising campaign launched before the reduction in price will make the consumers aware of the product and a sudden fall in price thereafter will motivate them to buy the product. Therefore it is recommended that the company should go ahead with the proposal 3 of reducing the price by $10 in the first three months and maintaining t at the original thereafter. 2. The budgeted income statement of Tassie Company is presented below: Per unit Total Sales 150000 Selling price $15.0 Revenue $22,50,000 Direct Material $2.5 $3,75,000 Direct labour $3.0 $4,50,000 Variable factory overhead $1.5 $2,25,000 Fixed factory overhead $2.0 $3,00,000 Variable selling and administrative cost $2.0 $3,00,000 Fixed selling and administrative cost $1.5 $2,25,000 Total cost $18,75,000 Operating Income $3,75,000 a) Capacity of the company is 200000 units per year The government bid is for 40000 units and the budgeted unit is 150000, so a total 190000 units will have to be produced which are within the capacity of the company. The income statement for 190000 units is presented below: Sales 190000 Sale price $15.0 Revenue $28,50,000 Direct Material $2.5 $4,75,000 Direct labour $3.0 $5,70,000 Variable factory overhead $1.5 $2,85,000 Fixed factory overhead $3,00,000 Variable selling and administrative cost $2.0 $3,80,000 Fixed selling and administrative cost $2,25,000 Total cost $22,35,000 Operating Income $6,15,000 A bid of 40000 units should be made. b) Capacity of the factory is 180000 units In this case, only 30000 units can be produced additionally on the basis of capacity of the company. The income statement for the 180000 units is presented below: Per unit Total Sales 180000 Selling price $15.0 Revenue $27,00,000 Direct Material $2.5 $4,50,000 Direct labour $3.0 $5,40,000 Variable factory overhead $1.5 $2,70,000 Variable selling and administrative cost $2.0 $3,60,000 Fixed factory overhead $3,00,000 Fixed selling and administrative cost $2,25,000 Total cost $21,45,000 Operating Income $5,55,000 The bid should be of 30000 units 3. No, salary and depreciation cannot be regarded as an asset on the balance sheet. Salary is paid to an employee of the organisation. An item is recorded in the balance sheet as an asset if it can be measured and sold and there is a past transaction involved like purchase of asset. Since the employees cannot be purchased or sold, the salary paid to them cannot be regarded as an asset. There is no transaction involved in hiring an employee unlike an asset like plant machinery. Salary is treated an expense in the income statement for the period for which the services of the employees are taken. However, in case a salary is paid in advance to the employees, it appears in the balance sheet as a prepaid expense. (Back, 2010) Depreciation is the reduction in the value of an asset over a period of time. Depreciation is reported an expense in the income statement for the period to which it relates to. Accumulated depreciation is the total depreciation charged to the asset till date. It appears in the balance sheet and is a contra asset. It cannot be regarded as an asset because the value stores in the accumulated depreciation do not produce any economic value to the company in the future. It is the economic value that has been consumed. It cannot also be considered a liability because it does not represent any obligations of the company to be paid for. Hence accumulated depreciation is a contra asset and appears as a negative balance under the asset to which it relates to. 4. Overhead allocation rate for labour intensive process Indirect costs $98,400 Direct labour hours 25795 Overhead allocation rate $3.8 Total costs of the special order No. of trailer 350 Direct material $33,810.0 Direct labour $17,780.2 Machine Hours $6,667.6 Indirect costs $1,335.1 Total cost $59,592.9 Working Notes a) Direct labour cost per trailer The budgeted direct labour cost and the direct labour hours have been used to calculate the cost of labour per unit. $327,600 / 25,795 = $12.7 b) Machine cost per trailer The budgeted labour cost per trailer has been used to calculate the machine cost for the special order 12.7 * 525 = $6,667.6 c) Indirect costs Overhead rate * no. of trailers = 3.8 * 350 = $1,335.1 Cost of special order with machine hours as indirect cost allocation base Indirect costs $98,400.0 Machine hours 9840 Overhead allocation rate $10.0 Cost of special order No. of trailer 350 Direct material $33,810.0 Direct labour $17,780.2 Machine Hours $6,667.6 Indirect costs $3,500.0 Total cost $61,757.8 Minimum price per trailer Minimum price Cost per unit Labour hours allocation base $170.27 Machine hours allocation base 176.4507 Under a segmented overhead cost pool, the overheads are grouped into one cost pool and these costs are allocated to the different products using a predetermined overhead rate. A company may also choose to make several cost pools for each function like assembly, packaging, quality control etc. and allocate the overhead costs of each pool to the products using a different overhead rate for each pool. This will yield more accurate results and will help in a more accurate pricing. Activity based costing is a process under the overheads are allocated to the products on the basis of their usage of the overhead. There are two steps under ABC, first is to identify various activities undertaken with regard to the product like assembly, transport, packaging, labelling, etc. The total cost of each activity is determined and then on the basis of the usage of the activities by the product, the overhead costs are assigned to the products to arrive at the total product cost. This is a more accurate way of determining the price of the product as the overheads are allocated on a rational basis and products using more of the expensive activities are allocated higher costs and vice versa. (CIMA, 2008) References Back, L., (2010), The Most Important Assets are not on the Balance Sheet, accessed online on 9th September, 2016, available at https://www.triplepundit.com/2010/09/the-most-important-assets-are-not-on-the-balance-sheet/ CIMA, (2008), Activity Based Costing, Topic Gateway Series No. 1, accessed online on 9th September, 2016, available at, https://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_activity_based_costing_nov08.pdf.pdf