Service Request Essay Example for Free

Service Request Essay Riordan Manufacturing Company is an organization that manufactures plastic parts globally. With manufacturing plants in Georgia, Michigan, and China, Riordan employees well over 500 people and bring in projected annual revenues around $46 million. Riordan has a diverse customer base and services various industries such as automotive, aircraft manufacturers, the department of defense, beverage makers, and appliance manufacturers. The companys research and development is done at the corporate headquarters in San Jose. A service request was recently issued by the company’s Chief Operating Officer (COO) Mr. Hugh McCauley to upgrade the Human Resources department’s information systems to a more sophisticated state of the art system. My goal is to define the business requirements for the development of an HR system and to support the objective of this request. I will create a detailed system design and a project implementation plan required to complete the project. Mr. McCauley would like the project to be completed in approximately six months, so the new system can be utilized in the second quarter of next year. Key Riordan Stakeholders To begin defining the business requirements for HR’s system I must first understand their current system and assess the growing needs and requirements of the department. Riordan’s current HRIS system was installed in 1992 and is part of the financial systems package that keeps track of their employee’s information such as personal information, pay rate, hire date, organizational information, and vacation hours. Riordan’s current system is time consuming and inefficient. Many departments keep their own records and there is no common sharing or cohesiveness between each department. The first step in designing a new more efficient system is to interview the key stakeholders involved in the decision making process and the users who will be using the new system. The first person that I would interview is the COO Mr. Hugh McCauley. Mr. McCauley is the person who  placed the service request for the new HR system. His primary responsibility is to direct, adminis ter and coordinate the activities of the organization in support of policies, goals and objectives established by the chief executive officer and the Board of Directors. Mr. McCauley’s input will be valuable in determining the overall goal for the HR department as they relate to the objectives of the organization. The next person I would interview is the Director of Human Resources Ms. Yvonne McMillan. Ms. McMillan’s role is to develop departmental policies, direct and coordinate human resources activities, such as employment, compensation, labor relations, benefits, training, and employee services. Her input will be valuable as she works with all of the departments that will be incorporated into the new system and will have specific knowledge of each role under her command. The other key stakeholders that would need to be included in the interview process are the payroll manager Silvija Peterson and payroll clerk Ana Richlich, training and development specialist Mari Carillo, the recruiter Eric Myers, employee relations specialist manager Andrea Gamby and employee relations specialist Carl Green, compensation and benefits manager Terri Carranza, compensation analyst Anne Pham. These employees will have firsthand knowledge of the current system, will lend valuable advice for improvements and will be users of the new system. Information gathering techniques and system analysis tools The first type of interviewing technique that I would use is the face to face interview. The interview is considered the primary technique used for information gathering during the analysis phase of the developmental project. The goal of the interview is gather information on the company, the particular job function, processes or activities, to uncover problems, to conduct a needs determination, gather opinions and user viewpoints; provide certain information, and to obtain leads for further interviews. The three primary system analysis tools that an analyst uses are interviewing, observation, and research. Other information gathering techniques I would use is focus groups, site visits, and Joint Application Design (JAD). Focus groups allow the interviewer to obtain different viewpoints in a group setting on the same subject. The group interaction provides immediate validation of the data gathered. Site visits can be used to gain firsthand  knowledge of the processes, activities, p hysical environment, and working conditions of the project. Site visits can be used to not only improve the interviewers understanding of the current working environment, but the interviewer may obtain additional information that wasn’t shared during the initial interview. The last information gathering technique is JAD. JAD allows a group of key stakeholders to gather in one place for a session or multiple sessions to discuss the goals and objectives of the project. JAD sessions start with identifying the mission and goal statements, and proceed to identifying the business requirements. One of the primary differences between a focus group and a JAD session is typically the participants in the focus group share similar technical and organizational levels whereas JAD groups are comprised of various users and key stakeholders. Key factors to help ensure the information gathering for project is gathered successfully Documentation is an extremely important part of information gathering and serves to clarify understanding for the interviewer. It also provides an audit trail or creates records which can be referred to at some later date which will serve as the basis for future decisions and projects. Making sure the information gathered is saved properly will allow the interviewer to retrieve the information when it is needed again. Project scope and feasibility The project scope is the part of project planning that involves determining and documenting a list of specific project goals, deliverables, tasks and deadlines. (Rouse, 2012). A project scope statement is a short document prepared primarily for the customer to clearly describe what the project will deliver and outline generally at a high level all the work required for completing the project. (Valacich, George, and Hoffer, 2012). A Feasibility Study needs to be completed as early in the Project Life Cycle as possible. When completing a feasibility study the best time to complete one is when a range of different alternative solutions have been identified, and one needs to know which solution is the most feasible to implement. The feasibility study analyzes and outlines and several alternatives or methods of achieving business success. The feasibility study helps to narrow the scope of the project to identify the best business scenario. References: Hofstrand, D. (2013). What is a Feasibility Study? Ag Decision Maker. Retrieved from: http://www.extension.iastate.edu/agdm/wholefarm/pdf/c5-65.pdf on October 27, 2014.Modell, M. (2007). The Interview And Other Data Gathering Methods. Retrieved from: http://www.martymodell.com/pgsa2/pgsa07.html on October 27, 2014 Rouse. M (July, 2012). Project Scope. SearchCIO. Retrieved from: http://searchcio.techtarget.com/definition/project-scope on October, 27, 2014.Valacich, J. S., George, J. F., Hoffer, J. A. (2012). Essentials of systems analysis and design (5th ed.). Upper Saddle River, NJ: Pearson Education

The Strengths and Weaknesses of Marxism

The Strengths and Weaknesses of Marxism I have chosen to write about Marxism as it is the starting foundation for the class system we use today. He saw how Capitalism fed down to the working class and produced a top down approach to how our present system within our everyday life works. He was a revolutionary on the back of the industrial revolution; his ideas were in my opinion a catalyst to the future. His vision of what would be although unbeknown by him at the time has shown rapid growth within industry and community. The system that Marx sees is and has been the same for the last 2 centuries (Giddens A 2006 pg.15-16). Karl Heinrich Marx was born into a comfortable middle-class home in Trier on the river Moselle in Germany on May 5, 1818. He was born of Rabbis but had a protestant baptism to save his fathers job as a lawyer. Marx gained a passion for romantic literature and Saint-Simonian politics. Saint Simon himself advocated a society which was lead scientifically by men who had the intellect and training to guide society using policies arrived at scientifically. Calling for the creation of a new science which would focus on man as a social creature (which eventually would be created and called sociology). (www.pinn.net 2003). Marx went on to study at the University of Berlin for a further four years due to his fathers influence. Marx became a member of the Young Hegelian movement. This group, which included the theologians Bruno Bauer and David Friedrich Strauss, produced a radical critique of Christianity and, by implication, the liberal opposition to the Prussian autocracy. Finding a universi ty career closed by the Prussian government, Marx moved into journalism and, in October 1842, became editor, in Cologne, of the influential Rheinische Zeitung, a liberal newspaper backed by industrialists. Marxs articles, particularly those on economic questions, forced the Prussian government to close the paper. Marx worked on what was known as the material conception of history. Of which the basic thesis was that the nature of individuals depends on the material conditions determining their production. Marx traced the history of the various modes of production and predicted the collapse of the present one industrial capitalism and its replacement by communism. Marxs health was beginning to deteriorate and although he was still making commentaries on his previous works and philosophies. Marxs health did not improve. He travelled to European spas and even to Algeria in search of recuperation. The deaths of his eldest daughter and his wife clouded the last years of his life. Marx d ied March 14, 1883 and was buried at Highgate Cemetery in North London.(Kries S 2000). Communism was the predecessor of Marxism. The Communist Manifesto. The Communist Manifesto was a summary of his entire social and political philosophy. The publication of this book occurred at a most propitious time. The book appeared on the eve of the 1848 revolution in France and less than one year before an attempted revolution in Germany. After the failure of the 1848 revolution in Germany he was expelled from his country of origin and moved to London. (Newcombe J 2000) The capitalist society is a system that relies on lower waged workers to produce, and build profits for those who build the higher class system, because their own economic circumstances allow them to do so. Communism however is something that principally is a great idea but as many things politically becomes corrupted and the equal power is then seen as a dictatorship and not as a principle of equality to all. Marx was radical when looking at his ideas of industrialism. We see clearly that he recognises a class sy stem that starts ultimately from Capitalism. He starts to make waves about his findings which begin to disturb a country such as Germany who would seem relatively strong in the industrial fields and a world leader in the coming of the industrial revolution. He talks about the class system and how he saw the emergence of the working class. Before in the history of Britain there were rich or poor. In modern day there is the wealthy, the middle class, working class and beneath the breadline. Marx clearly sees that Capitalists form a ruling class. The group that make up the waged workers are the working class. Another branch of the working class are the Proletariat, these were the workers from the land who went on to expand cities and towns. Giddens goes on to say Marx stated that capitalism is inherently a class system, class relations are characterized by conflict. (A Giddens 2006 pg. 16). All about philosophy states that Under capitalism, the proletariat, the working class or the peo ple, own only their capacity to work; they have the ability only to sell their own labour. According to Marx a class is defined by the relations of its members to the means of production (www.allaboutphilosphy.org 2002). It is clear to see how the ideals of Marxism can link with the basis of socialism. It is however my belief that Marx did not intend his ideas and works to turn to the communist regime that came about under Stalin. Principally communism has its strengths. The idea that the working class reap more benefits for their labour is an ideal scenario, and thus is one of the strengths that a Marxist value represents. This is where Marx was at with his theories of Capitalisms demise. Unfortunately due to corrupted leadership communism in some parts of the world has become extreme Socialist power under dictatorship. This has caused in certain countries peoples freedoms in speech, and their own political beliefs to be stifled and open to persecution. Marx wanted to see fairness for hard labour. Marx himself stated The worker becomes all the poorer the more wealth he produces, the more his production increases in power and range. The worker becomes an ever cheaper commodity the more commodities he creates. With the increasing value of the world of things proceeds in direct proportion to the devaluation of the world of men. Labour produces not only commodities; it produces itself and the worker as a commodity and does so in the proportion in which it produces commodities generally.(Kries S- 2000). Marx at the time of his works was hated by Governments; he was deported and slandered for his views and beliefs. Some of the Socialist values that Marx touches upon are a foundation for our present labour party in the UK and are a good foundation which realistically the working class and Unions can stand by. This was the rationale of their manifesto; unfortunately the socialist side of Socialism has waned due to power and Capitalisms dominance into present day. Some of these views are shared with the writer of Perspective for the 21st Century: communist revolution or the destruction of humanity. (World Revolution 2004). The conclusion drawn about t Marxism is that it brings about some conflicting views. In principle we see how Marxism can work and how it links with socialist ideas and theories. Personally having been being raised up in a socialist household, I have never really had an interest in politics or the views that the family held politically. The problem that Socialism has is how the world has developed in what is relatively a very short time. It would be hard to believe Marx did not see how technology would have the rise that it has, this has brought about mass profiteering e.g. Bill Gates, Lord Alan Sugar and others in a similar field. Banking has grown as has lending and borrowing on a mass financial scale. More and more people are investing money whether it is in property or shares. Socialisms values and idealisms relied solely on hard work and a less complicated system economically than we have in the 21st century. Capitalism has always been apparent, but its rise started to come in th e industrial revolution and has become major worldwide. Trading is now at a premium and communist countries are changing due to revolutionaries bringing about change. World Trading is a major key to a wealthier state and there is mistrust with Western Governments towards Communist states. Marxs ultimate dream would never really have become world dominant, after Stalin took Communism to another level and turned it into a dictatorship. From Stalins ideas of Communism mistrust of these idealisms was then destroyed and the Western world would have very little to do with its ideals and theories. Could there be a turnaround in the future and that capitalism actually takes a backseat. This is ultimately what Karl Marx wanted to see in his lifetime. The idea of a minimum wage structure is a little towards a Marxist view but its still not the picture that Marx draws up for us on how socialism would work and how a successful uncorrupted communist regime in a country would head up what Marx ha d worked on throughout his theories and writings.

The Internet Essay -- Communications, Media

This proposal will assess how the present of new media, particularly internet, influence the agribusiness community in Indonesia in term of the way they communicate and make transaction. This media is not only useful to diffuse and exchange information quickly in wider geographical areas, but also to get the up to date agricultural information and develop network beyond conventional boundaries, conditions which are necessary for the survival of their business. For developing country like Indonesia and particularly in agribusiness sector, in general, internet is still considered as innovation. For this reason, it is useful to explore obstacles, potency, and social implications of this new digital technology in this sector. The study will answer question of how various agribusiness actors respond to this new media; why some agribusiness managements adopt it and why some others not. If they adopt it, then what type of information they usually deal with. Furthermore, it is useful to ex amine the agricultural networks, with regard to interrelationship and transaction between agricultural ecologies (like between the sellers and sellers with the buyers). Many factors, such as economic consideration (like scale of business), complexity, and trend could influence the adoption of the technology. Thus, it is necessary to examine the micro and macro factors which have associations with the adoption of the technology. Finally, this study will answer the social impact of this media: whether internet causes special type of communication gap in cyberspace –the digital divide? Combination of survey and in-depth interviews techniques will be applied for this study, which will be conducted in Indonesia. Literature Review (12-15 pages) Today, w... ...internet (considered as â€Å"micro† factor), relative advantage (macro factor), and social compatibility (meso and macro factor) (Rogers, 2003). Then, several relevant demographic variables will also be postulated. As the consequences, there are three variables/questions that will be explored (see the diagram below). I will state each hypothesis, and then followed by the rationalization of the hypotheses and questions. Perceived compatibility with organizational characteristic Perceived difficulties Perceived relative advantage Perceived compatibility with social environment Demographic factors (Antecedents) Adoption or not adoption of internet Type of information and purpose of using internet Segments of person to be in contact Geographic location of stakeholders (Consequences)

Ben Franklin :: essays research papers

There was a man named Josiah Franklin. He owned a candle and soap shop in Boston, Massachusetts. The sign for the shop was shaped like a blue ball. Josiah had children, but there were often not living at home. Josiah invited guests to his home to talk and teach his children, but the guests were not aware that they were invited to teach the Franklin children. Both Josiah and his wife felt strongly about educating their children; they took their childrens' education very seriously. Benjamin, one of their children, always listened to the guests; he was a very bright child. Benjamin taught himself to read when he was only five years old. His parents wished that they could send Ben to school, but they were very poor. Once three very important men visited Josiah and told him of a new law which said that children must attend school. Josiah sent Ben to the Boston Latin School because the only expenses were books and fire wood. At the Latin School all the children were expected to learn fables by heart. The fables had lessons which the school master thought was an important part of learning. Ben's best friend's name was Nathan. Ben helped Nathan learn the fable "The Wolf and the Kid", while Ben learned "The Dog and his Shadow". At the time of the recital of the fables the school master said, "and Ben will recite "The Wolf and the Kid", which was Nathan's fable. Ben thought, "If I say that it is Nathan's fable, then the school master will get into trouble. If I recite the fable, then Nathan will get into trouble." Ben did nothing; he simply stood there looking up into the sky. Everyone said that Ben was lazy and that he could not even learn one fable. Josia h Franklin stood up and explained his son's behavior and the school master was very embarrassed. Josiah and Nathan's father both took their sons to the Writing School. Ben was good in every subject except math. An example of the type of math that Ben had trouble with is; 848 plus 262 equals 101010. Poor Ben would get a zero but his teacher would not explain the math to him. Ben loved science and frequently did experiments. His first experiment was paddles to make him swim faster. When he tried his newly invented paddles he found that although he could swim faster the paddles hurt his wrists.

beatrice is the vita nuova Essay -- essays research papers fc

A very poignant moment in any person’s life is when they meet someone who they regard so highly that they place on a pedestal in their mind. If ever there was a doubt of love at first sight, Dante Alighieri disproves the disbelief with his first sighting of Beatrice in his Vita Nuova. When Dante recounts his second encounter with Beatrice he says that she greeted him but does not state how exactly she acknowledged him. The â€Å"ineffable courtesy† that she greeted him with implies that the encounter was not spoken.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Through complete silent encounters, the love Dante harbors for Beatrice still continues to flourish. In one of Dante’s sonnets he says the following:   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"hence I abide impoverished,   Ã‚  Ã‚  Ã‚  Ã‚  in such a way that I fear to speak.   Ã‚  Ã‚  Ã‚  Ã‚  Thus wishing to do as those   Ã‚  Ã‚  Ã‚  Ã‚  who out of shame conceal their want,   Ã‚  Ã‚  Ã‚  Ã‚  outwardly I show joy,   Ã‚  Ã‚  Ã‚  Ã‚  and inwardly at the heart I waste away and weep.† Despite Dante being filled with overwhelming joy by the thought of Beatrice, he never publicly expresses his love for her. The whole essence of Dante’s being was accounted for through Beatrice’s greetings to him. Although the definition of her greetings is undefined in his accounts, Dante’s mood is dependent on his interactions with Beatrice. Through the words in his sonnets, Dante m...

Philosophy of Curriculum Essay

My philosophy of curriculum as it pertains to this course and through my new eyes at the end of the course, points to the constructivist-style curriculum as the most logical, meaningful, purposeful, intellectual, and authentic exemplars to model after. Focusing on a more educational description of constructivism, the meaning is intimately connected with experience. I believe students come into a classroom with their own experiences and a cognitive structure based on those experiences. These preconceived structures are valid, invalid or incomplete. The learner will reformulate his/her existing structures only if new information or experiences are connected to knowledge already in memory. Inferences, elaborations and relationships between old perceptions and new ideas must be personally drawn by the student in order for the new idea to become an integrated, useful part of his/her memory. Memorized facts or information that has not been connected with the learner’s prior experien ces will be quickly forgotten. In short, the learner must actively construct new information onto his/her existing mental framework for meaningful learning to occur. So what is the support structure for a constructivist learning setting and how do they differ from a classroom based on the traditional or didactic model? The current American classroom, whether grade school or college level, tends to resemble a one-person show with a captive but often comatose audience. Classes are usually driven by â€Å"teacher-talk† and depend heavily on textbooks for the composition of the course. There is the idea that there is a fixed world of knowledge that the student must come to know. Information is divided into parts and built into a whole concept. Teachers serve as pipelines and seek to transfer their thoughts and meanings to the passive student. There is little room for student-initiated questions, independent thought or interaction between students. The end result is that the instruction set forth for the learner is solely memorization of the facts and no conceptual depth and understanding (Erickson 30). In a constructivist setting, knowledge is not objective; mathematics and science are viewed as systems with models that describe how the world might be rather than how it is. This is an example of the differences between the world of the declarative and procedural knowledge and thinking to understanding the critical empirical and explanatory principles within the curriculum. The role of the teacher is to organize information around conceptual clusters as seen in a concept map and in Gowin’s Vee, in order to help pose questions and unusual situations to engage the student’s interest. Teachers assist the students in developing new insights and connecting them with their previous learning. Ideas are presented holistically as broad concepts and then broken down into parts. The activities are student centered and students are encouraged to ask their own questions, carry out their own experiments, make their own analogies and come to their own conclusions and then eventually applying the new found knowledge and information to brand new situations. Becoming a constructivist teacher is a difficult change since most teachers are prepared for teaching in the traditional manner. It has taken me these past two school years to â€Å"shift my paradigm† and adopt a new one but it does work if you are dedicated to putting in the time and effort to building your own curriculum built around the standards and back by the foundations that have been laid by Piaget, Dewey, Novak, Gowin, Erickson and the many others. These psychologists and experts in the mind and education have contributed to the following characteristics of what I believe is a representation of a constructivist teacher: 1. One of many resources that the student may learn from, not the primary source of information. 2. Engage students in experiences that challenge previous conceptions of their existing knowledge. 3. Allow student responses to drive lessons and seek elaboration of students’ initial responses. Allow student some thinking time after posing questions. 4. Encourage questioning by asking thoughtful, open-ended questions. Encourage thoughtful discussion among students. 5. Use cognitive terminology such as â€Å"classify,† â€Å"analyze†, and â€Å"create† when framing tasks. 6. Encourage and accept student autonomy and initiative. Be willing to let go of classroom control. 7. Use raw data and primary sources, along with manipulative and interactive physical materials. 8. Don’t  separate knowing from the process of finding out. 9. Insist on clear expression from students. When students can communicate their understanding, then they have truly learned. In summary, constructivist teaching offers a bold departure from traditional didactic classroom strategies. The goal is for the learner to play an active role in absorbing knowledge onto his/her existing mental framework. The ability of students to apply their school-learned knowledge to the real world much more valued over memorizing bits and pieces of knowledge that may seem unrelated to them. Curriculum designed with the constructivist approach requires the teacher to relinquish his/her role as sole information-dispenser and instead to continually analyze his/her curriculum planning and instructional methodologies. Clearly, the constructivist approach opens new avenues for learning as well as challenges for the teacher trying to implement it but isn’t it worth it? I believe it is worth every ounce.

Accounting Seminar Notes

Chapter 6 Homework Solutions 6-16 Sales budget, service setting. 1. Rouse & Sons| 2011 Volume| At 2011Selling Prices| Expected 2012Change in Volume| Expected 2012 Volume| Radon Tests| 12,200| $290| +6%| 12,932| Lead Tests| 16,400| $240| -10%| 14,760| Rouse & Sons Sales Budget| For the Year Ended December 31, 2012| | Â  | Â  | Â  | | Selling Price| Units Sold| Total Revenues| Radon Tests| $290| 12,932| $3,750,280| Lead Tests| $240| 14,760| 3,542,400| | Â  | Â  | $7,292,680| 2. Rouse & Sons| 2011 Volume| Planned 2012 Selling Prices| Expected 2012 Change in Volume| Expected 2012 Volume| Radon Tests| 12,200| $290| +6%| 12,932|Lead Tests| 16,400| $230| -7%| 15,252| Rouse & Sons Sales Budget| For the Year Ended December 31, 2012| | Â  | Â  | Â  | | Selling Price| Units Sold| Total Revenues| Radon Tests| $290| 12,932| $3,750,280| Lead Tests| $230| 15,252| 3,507,960| | | | $7,258,240| Expected revenues at the new 2012 prices are $7,258,240, which is lower than the expected 2012 reven ues of $7,292,680 if the prices are unchanged. So, if the goal is to maximize sales revenue and if Jim Rouse’s forecasts are reliable, the company should not lower its price for a lead test in 2012. 6-17 Sales and production budget. Budgeted sales in units200,000Add target ending finished goods inventory 25,000 Total requirements 225,000 Deduct beginning finished goods inventory 15,000 Units to be produced 210,000 6-18Direct materials purchases budget. Direct materials to be used in production (bottles)2,500,000 Add target ending direct materials inventory (bottles) 80,000 Total requirements (bottles)2,580,000 Deduct beginning direct materials inventory (bottles) 50,000 Direct materials to be purchased (bottles)2,530,000 6-19 Budgeting material purchases. Production Budget: Finished Goods (units) Budgeted sales45,000 Add target ending finished goods inventory18,000Total requirements63,000 Deduct beginning finished goods inventory16,000 Units to be produced47,000 Direct Materi als Purchases Budget: Direct Materials (in gallons) Direct materials needed for production (47,000 3)141,000 Add target ending direct materials inventory50,000 Total requirements191,000 Deduct beginning direct materials inventory 60,000 Direct materials to be purchased 131,000 6-20Revenues and production budget. 1. | SellingPrice| UnitsSold| TotalRevenues| 12-ounce bottles| $0. 25| 4,800,000a| $1,200,000| 4-gallon units| 1. 50| 1,200,000b| 1,800,000| | | | $3,000,000| a 400,000 ? 12 months = 4,800,000 b 100,000 ? 2 months = 1,200,000 2. Budgeted unit sales (12-ounce bottles)4,800,000 Add target ending finished goods inventory 600,000 Total requirements5,400,000 Deduct beginning finished goods inventory 900,000 Units to be produced4,500,000 3. = 1,200,000 + 200,000 1,300,000 = 100,000 4-gallon units 6-21 Budgeting: direct material usage, manufacturing cost and gross margin. 1. Direct Material Usage Budget in Quantity and Dollars| | | | Â  | | Material| Â  | | Wool| Dye| Total| Phys ical Units Budget| | | | Direct materials required for| | | Â  | Blue Rugs (200,000 rugs ? 36 skeins and 0. 8 gal. )| 7,200,000 skeins | 160,000 gal. Â  | | | | Â  | Cost Budget| | | | Available from beginning direct materials inventory: (a) | | | Â  | Wool: 458,000 skeins| $ 961,800| | | Dye: 4,000 gallons| | $ 23,680| Â  | To be purchased this period: (b)| | | Â  | Wool: (7,200,000 – 458,000) skeins ? $2 per skein| 13,484,000 | | Â  | Dye: (160,000 – 4,000) gal. ? $6 per gal. | _________| 936,000| | Direct materials to be used this period: (a) + (b)| $14,445,800 | $ 959,680| $15,405,480| 2. = = $2. 55 per DMLH = = $12 per MH 3. Budgeted Unit Cost of Blue Rug| | | | | | Cost perUnit of Input| Input perUnit ofOutput| Total| Wool| $2| 36 skeins| $ 72. 0| Dye| 6| 0. 8 gal. | 4. 80| Direct manufacturing labor| 13| 62 hrs. | 806. 00| Dyeing overhead| 12| 7. 21 mach-hrs. | 86. 40| Weaving overhead| 2. 55| 62 DMLH| 158. 10| Total| | | $1127. 30| 10. 2 machine hour per skein36 skeins per rug = 7. 2 machine-hrs. per rug. 4. Revenue Budget| | | | Â  | | Units| Selling Price| Total Revenues| Blue Rugs| 200,000| $2,000| $400,000,000| Blue Rugs| 185,000 | $2,000| $370,000,000| 5a. Sales = 200,000 rugs| Cost of Goods Sold Budget| | | Â  | | From Schedule| Total| Beginning finished goods inventory| | $ 0| Direct materials used| $15,405,480| Â  |Direct manufacturing labor ($806 ? 200,000)| 161,200,000| Â  | Dyeing overhead ($86. 40 ? 200,000)| 17,280,000| Â  | Weaving overhead ($158. 10 ? 200,000)| 31,620,000| 225,505,480| Cost of goods available for sale| | 225,505,480 | Deduct ending finished goods inventory| | 0 | Cost of goods sold| | $225,505,480| | | Â  | 5b. Sales = 185,000 rugs| Cost of Goods Sold Budget| | | Â  | | From Schedule| Total| Beginning finished goods inventory| | $ 0| Direct materials used| $ 15,405,480| Â  |Direct manufacturing labor ($806 ? 200,000)| 161,200,000| Â  | Dyeing overhead ($86. 40 ? 200,000)| 17,280,000| Â  | W eaving overhead ($158. 10 ? 200,000)| 31,620,000| 225,505,480| Cost of goods available for sale| | 225,505,480 | Deduct ending finished goods inventory ($1,127. 30 ? 15,000)| | 16,909,500 | Cost of goods sold| | $208,595,980| 6. | 200,000 rugs sold| 185,000 rugs sold| Revenue| $400,000,000| $370,000,000| Less: Cost of goods sold| 225,505,480| 208,595,980| Gross margin| $ 174,494,520| $ 161,404,020|