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Harbor City Community Case

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Submitted By Andretv
Words 1426
Pages 6
Full cost accounting

Calculations ----->

Six full cost accounting decisions
#1 Defining final cost objects
What is the product
#2 Determining mission and support cost centers
Which centers support and who are production
#3 Distinguishing between direct cost and indirect cost
Direct cost can directly be attributed to either product or organizational unit
#4 Choosing allocation bases for support center cost
How is it stated that the support centers shall be allocated to mission
#5 Selecting an allocation method
And execute the allocation. Stepdown allocation or similar
#6 Attaching a mission center's cost to it's cost objects
Allocate mission centers to the cost object after how it's stated

#1

Client services in each department

#2

8 mission service departments
T&E, recordkeeping, cleaning, utilities, rent, adm is support

#3

Others are direct costs

#4

Rent allocated by square foot
Administration time allocated on salaries
Utilities allocated by square foot
Cleaning allocated by square foot
Record keeping allocated by number of records (one record per visit)
* After adm utilities and cleaning
Training and Education allocated by hours used
First rent, utilities, cleaning,administration, record keeping, T&E
ANSWER ASSIGNMENT
Full Costs per visits are:
Homemaker Service

FC pr visit W/O Counseling
$ 46,34 $ 59,32

Tot cost
$ 231 707,98

Family Planning

$ 17,15 $ 19,02

$ 171 486,14

Counseling

$ 188,94

-

$ 396 764,61

Parents' Advocacy

$ 24,76 $ 39,19

$ 99 033,88

Mental Health

$ 102,62 $ 107,72

$ 143 674,28

Alcohol Rehabilitation

$ 73,36 $ 76,22

$ 110 039,67

Community Outreach

$ 43,76 $ 48,13

$ 109 407,58

Referral and Placement

$ 29,04 $ 31,98

$ 185 885,85

Revenue W/O Counseling
$ 1 313 600,00
Total surplus (deficit)

Avg revenue pr visit
$ 42,00
Total surplus W/O Counseling

$ 1 448 000,00
Avg cost
$ 44,01

$
-46 200,0

$ 79 840,00

Support centers
Rent
Utilities
Cleaning
Administration
Record keeping
Training & Education client-service dept.
Homemaker Service
Family Planning
Counseling
Parents' Advocacy
Mental Health
Alcohol Rehabilitation
Community Outreach
Referral and Placement
Total
Support centers
Administration
Record keeping
Training & Education client-service dept.
Homemaker Service
Family Planning
Counseling
Parents' Advocacy
Mental Health
Alcohol Rehabilitation
Community Outreach
Referral and Placement
Total

Others
$ 144 000
$ 40 000
$ 24 000
$ 8 000
$ 12 000
$ 36 000

Rent

Utilities

$ 32 000
$ 60 000
$ 64 000
$ 24 000
$ 32 000
$ 32 000
$ 40 000
$ 40 000
$ 588 000
Floor space
500
300
1200

$ 14 400
$ 18 720
$ 25 920
$ 4 320
$ 14 400
$ 7 200
$ 15 840
$ 14 400
$ 144 000
T&E usage
0
0
0

$ 4 000
$ 5 200
$ 7 200
$ 1 200
$ 4 000
$ 2 000
$ 4 400
$ 4 000
$ 40 000
# visits

1000
1300
1800
300
1000
500
1100
1000
10000

1000
200
2400
100
0
0
100
200
4000

5000
10000
2100
4000
1400
1500
2500
6400
32900

$ 7 200 $ 2 000
$ 4 320 $ 1 200
$ 17 280 $ 4 800

Tot cost W/O Counseling
$ 296 608,60
$ 190 245,17 Calculations where Counseling is removed
$ 156 763,66 Support centres

Others

Rent

Utilities

$ 150 801,41 Rent

$ 118 080

$ 114 328,93 Utilities

$ 40 000

$ 120 336,91 Cleaning

$ 19 680

$ 204 675,32 Administration

$ 8 000 $ 7 200 $ 2 439

$
1 233 760,00 Record keeping
Avg cost W/O Counseling
Training & Education
$ 40,06 client-service dept.
Homemaker Service
Family Planning

$ 12 000 $ 4 320 $ 1 463
$ 36 000 $ 17 280 $ 5 854
$ 32 000 $ 14 400 $ 4 878
$ 60 000 $ 18 720 $ 6 341

Counseling
Parents' Advocacy
Mental Health
Alcohol Rehabilitation
Community Outreach
Referral and Placement
Total
Support centres
Administration
Record keeping
Training & Education client-service dept.
Homemaker Service
Family Planning
Counseling
Parents' Advocacy
Mental Health
Alcohol Rehabilitation
Community Outreach
Referral and Placement
Total

$ 24 000
$ 32 000
$ 32 000
$ 40 000
$ 40 000
$ 493 760
Floor space
500
300
1200

$ 4 320
$ 14 400
$ 7 200
$ 15 840
$ 14 400
$ 118 080
T&E usage
0
0
0

$ 1 463
$ 4 878
$ 2 439
$ 5 366
$ 4 878
$ 40 000
# visits

1000
1300

1000
200

5000
10000

300
1000
500
1100
1000
8200

100
0
0
100
200
1600

4000
1400
1500
2500
6400
30800

Cleaning

Salaries

Admin

Tot

Record

T&E

Tot

$
8 051,5
$ 16 103,0
$
3 381,6
$
6 441,2
$
2 254,4
$
2 415,5
$
4 025,8
$ 10 305,9
$ 52 979,0

$ 35 090,8
$
7 018,2
$ 84 218,0
$
3 509,1

$
3 509,1
$
7 018,2
$ 140 363,4
New salaries

$ 231 708,0
$ 171 486,1
$ 396 764,6
$ 99 033,9
$ 143 674,3
$ 110 039,7
$ 109 407,6
$ 185 885,9
$ 1 448 000,0

$ 1 200 $ 152 000
$ 170 400,0
$ 720 $ 28 000 $ 6 739,0 $ 52 979,0
$ 2 880 $ 64 000 $ 15 403,4 $ 140 363,4
$ 2 400
$ 3 120
$ 4 320
$ 720
$ 2 400
$ 1 200
$ 2 640
$ 2 400
$ 24 000

$
109 428,57
$ 49 428,57
$
167 428,57
$ 47 428,57
$ 71 428,57
$ 52 571,43
$ 31 428,57
$ 86 857,14
$ 860 000
Salaries
$
152 000,00
$ 28 000,00
$ 64 000,00

$ 26 337,0
$ 11 896,4
$ 40 296,4
$ 11 415,0
$ 17 191,3
$ 12 652,8
$ 7 564,2
$ 20 904,6
$ 170 400,0 allocated salaries from PA
MSWfromAR

BA from AR

$ 80 000,00
$ 20 000,00
$
120 000,00
$
108 000,00
$ 60 000,00
$
128 000,00
$ 20 000,00
$ 80 000,00
$
860 000,00

$ 18 000,00
$ 18 000,00
$ 36 000,00
$ -72 000,00 -

$ 4 571,43
$ 4 571,43
$ 4 571,43
$ 4 571,43
$ 4 571,43
$
-27 428,57
$ 4 571,43 0,00

$ 6 857,14
$ 6 857,14
$ 6 857,14
$ 6 857,14
$ 6 857,14
$ -48 000,00
$ 6 857,14
$ 6 857,14 -

$ 109 428,57
$ 49 428,57
$ 167 428,57
$ 47 428,57
$ 71 428,57
$ 52 571,43
$ 31 428,57
$ 86 857,14
$ 860 000,00

The BA spent his time equally along all departments except o
The two MSW spent 50% of their time in other departments

Cleaning

Salaries

Admin

$ 1 200 $ 152 000

Tot

Record

T&E

Tot

$ 170 839,0

$ 720 $ 28 000 $ 8 135,2 $ 54 638,6
$ 2 880 $ 64 000 $ 18 594,7 $ 144 608,4
$ 2 400 $
111 333,33 $ 32 347,1
$ 3 120 $ 51 333,33 $ 14 914,5

$
8 869,9 $ 90 380,2 $ 296 608,6
$ 17 739,8 $ 18 076,0 $ 190 245,2

$ 720
$ 2 400
$ 1 200
$ 2 640
$ 2 400
$ 19 680

$ 85 333,33
$ 73 333,33
$ 53 333,33
$ 33 333,33
$ 88 000,00
$ 740 000
Salaries
$
152 000,00
$ 28 000,00
$ 64 000,00

$ 24 793,0
$ 21 306,5
$ 15 495,6
$ 9 684,8
$ 25 567,7
$ 170 839,0 allocated salaries from PA fromAR $
7 095,9
$
2 483,6
$
2 661,0
$
4 435,0
$ 11 353,5
$ 54 638,6

$
9 038,0
$ $ $
9 038,0
$ 18 076,0
$ 144 608,4
New salaries

from AR

$ 80 000,00 $ 18 000,00 $ 8 000,00 $ 5 333,33 $ 111 333,33
$ 20 000,00 $ 18 000,00 $ 8 000,00 $ 5 333,33 $ 51 333,33
$
108 000,00
$ 60 000,00
$
128 000,00
$ 20 000,00
$ 80 000,00
$
740 000,00

$ -36 000,00 -

$ 8 000,00
$ 8 000,00
$ -48 000,00
$ 8 000,00
$ 8 000,00 -

$ 5 333,33
$ 5 333,33
$
-26 666,67
$ 5 333,33 -0,00

$ 85 333,33
$ 73 333,33
$ 53 333,33
$ 33 333,33
$ 88 000,00
$ 740 000,00

$ 156 763,7
$ 150 801,4
$ 114 328,9
$ 120 336,9
$ 204 675,3
$ 1 781 606,0

Price per service

allocation rate adm 0,247

$ 46,34
$ 17,15
$
188,94
$ 24,76
$
102,62
$ 73,36
$ 43,76
$ 29,04

Salary pr visit feet2 pr visit
T&E pr visit
$ 21,89
0,20
0,20
$ 4,94
0,13
0,02
$ 79,73
0,86
1,14
$ 11,86
0,08
0,03
$ 51,02
0,71
0,00
$ 35,05
0,33
0,00
$ 12,57
0,44
0,04
$ 13,57
0,16
0,03
$ 28,83
0,36
0,18

all departments except of Referral and Placement

Price per service

Allocation rate adm 0,290

$ 59,32
$ 19,02

$ 39,19
$
107,72
$ 76,22
$ 48,13
$ 31,98

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Jury Nullificatio

...Team C: Jury Nullification CJA/344 October 15, 2012 Team C: Jury Nullification Jury nullification has been a growing concern throughout the years for many Americans. Jury nullification is a constitutional doctrine that allows juries to acquit guilty defendants but who do not deserve punishment. Many believe that when this sort of action takes place the jury racially identify with the criminal defendant. There have been several cases for an example: the O.J Simpson case or the police officers in the Rodney King beating. The evidence was visible, but the verdict was not guilty. This paper includes how and if ethnicity influences courtroom proceedings and judicial practices, arguments against ethnicity-based jury nullification, contemporary examples of ethnicity based-jury nullification, and by choosing a position for or against ethnicity-based jury nullification. Ethnicity Influences and Judicial Practices There have been plenty of attempts to advance equal justice in the United States (Ward, Farrell, & Rousseau, 2009). In the criminal justice administration disparity still remains a concern. Criminal justice research on sentencing has found disparity based on defendant characteristics as gender, race, and class. There have been two changes by many individuals to secure equal justice in the court system. Implementations of sentencing guidelines, reduce bias, and increased racial and ethnic group representation among arbiters...

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