A compassionate release letter For Darwin Huggans

Description

Create a 9-slide presentation in which you analyze cost accounting practices to make a recommendation about whether or not to accept a purchase offer at a lower price than normal. You may either record the presentation or write a 2-3 page supporting report.

 

Scenario

 

The Acme Pickle Company has distributed pickles under the “Florida’s Best” brand for eight years from its production facility in Jacksonville, Florida. It sells the pickles to stores in the southeastern United States. Acme normally produces between 8,000 and 10,000 cases of pickles a month but has the capacity to produce 12,000 cases without adding equipment or personnel.

 

The owner of a twenty-store supermarket chain in Wisconsin, called Super Deals, visits friends in Florida and is impressed with the quality of “Florida’s Best” pickles. He approaches you, an Acme Pickle account manager, with an offer to buy 2,000 cases of pickles to use in a special promotion at his stores. He is thinking of something such as:

 

“Free jar of Florida’s Best pickles with every purchase of forty dollars or more—this month only!”

 

He offers Acme a price of $9.50 per case, knowing that it is a very substantial discount from the normal selling price of $20 a case. Acme’s management is inclined to turn the offer down, because their cost is calculated at $10.00 a case. They believe they would lose money if they sold at $9.50 a case. You, on the other hand, believe that some errors have been made in the cost accounting.

 

Your Role

 

You are the account manager for Acme Pickles.

 

Requirements

 

Your analysis for the Controller and Sales Manager is needed to suggest a different way of calculating the pricing of the pickles that may be lower. As part of your analysis, address the following items:

 

Explain why some production costs are variable and some are fixed.

Analyze the benefit of recalculating the cost of pickle production.

How would you recalculate it?

What would the result be?

What is the benefit to the company of recalculating the cost?

Analyze how financial accounting of production cost differs from managerial accounting of production cost.

Explain the difference between the two accounting methods.

Identify the benefits and drawbacks of each method.

Recommend a plan of action to management regarding Super Deals’ offer.

Below is the cost report for a recent month. In this month, Acme produced 9,000 cases and sold them at $20 per case, which is Acme’s normal selling price. Nine thousand cases are well beyond Acme’s break-even point, enabling Acme to record a substantial profit at the nine-thousand-case level.

 

Acme Pickle Company Cost Report

Item Cost

Cucumbers $15,000

Spices and vinegar 11,000

Jars and lids 10,000

Direct labor, paid by the case 30,000

Line supervisors, on salary 10,000

Depreciation on factory 10,000

Property taxes on factory 3,000

Insurance on factory 1,000

Total Costs: $90,000

Cost per case (9,000 cases produced) $10.00

Deliverable Format

 

Your team lead wants to share this analysis across remote locations of the organization and is hoping you will set the standard for how analyses and decisions of this type should be presented and supported. Your team has requested either a recorded presentation (including slides and notes) or a presentation and supporting reporting that can be distributed as a model. Prepare a presentation of at least 9 slides using PowerPoint or software of your choice detailing your recommendation and the information you used to make your recommendation. You can either record the presentation or prepare a separate report supporting the presentation.

 

If you choose to record your presentation, you may use Capella-supported Kaltura Media or another technology of your choice that produces a shareable URL. Kaltura is recording software that can be used to create webcam, screen, and audio recordings. Refer to the MBA Program Resources for the Using Kaltura tutorial to prepare for this option. If you choose to use something other than Kaltura Media, ensure that it creates a shareable URL and can be embedded in the courseroom to ensure faculty can access your recording.

 

Note: If you require the use of assistive technology or alternative communication methods to participate in these activities, please contact DisabilityServices@Capella.edu to request accommodations.

 

Recommendation requirements:

Presentation slides:

Create at least 9 slides detailing your recommendation and the information you used to make your recommendation.

Include additional details as slide notes.

Supporting information. Choose one of the following options:

Record your presentation.

Create a 2–3 page report to support your slides.

Related company standards:

The recommendation report is a professional document and should therefore follow the corresponding MBA Academic and Professional Document Guidelines, including single-spaced paragraphs.

In addition to the presentation or report materials, include:

Title (slide or page).

References (slide or page).

Appendix with supporting materials.

At least two APA-formatted references.

Evaluation

 

By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies through corresponding scoring guide criteria:

 

Competency 1: Explain how accounting concepts and practices impact financial reporting.

Explain why some production costs are variable and some are fixed.

Competency 2: Apply principles of accounting to assess financial performance.

Analyze how financial accounting of production cost differs from managerial accounting of production cost.

Competency 3: Analyze accounting information to support business decisions.

Analyze the benefit of recalculating the cost of pickle production.

Recommend a plan of action to management.

Competency 4: Communicate financial information with multiple stakeholders.

Communicate accounting information clearly.

Faculty will use the scoring guide to review your deliverable as if they were the Controller or Sales Manager. Along with reviewing the content, they will also review the way you present this content. Review the scoring guide prior to developing and submitting your assessment.

 

A compassionate release letter For Darwin Huggans

Student’s Name

Course, Department

Institution

Date

From:

To: Judge Perry

Date:

RE: A compassionate release letter For Darwin Huggans

 

Life is that sweet when each individual is living in the same hood or sharing the moments and events of life with their favorite person. However, unexpected situations take away the joy of such moments and events thus challenging the expected from such favorite persons. It is for that reason that I write this letter to express my concern towards seeking a compassionate release for my favorite person; Darwin Huggans. He was incarcerated 11 years ago for being part of a drug syndicate. However, before the incident, Darwin was a role model and he used to light up the moment for young adolescents. He has one grandson who loves cars and riding bikes. To mention a few, a compassionate release of Darwin uplift the moral and emotional health of his grandson and other young adolescents whom I intend to extend my psychiatric and therapy support this christmas holiday.

The primary purpose and aim for the compassionate release of Darwin Huggans is to light up the moment for the christmas festive season where he has always supported my work as a therapist for adolescents. Darwin Huggans is an important figure during such occasions and I can attest that his support will mean good for adolescents during this december christmas celebrations that have mixed reactions arising from COVID-19 pandemic negativities.

Darwin Huggans has been in custody for the past 11 years. It is imperative to grant him a compassionate release especially this december christmas celebrations that I have planned to enhance my talk on therapy of adolescents’ lifestyle problems. Huggans continued support through letters and some emails while in prison proves that he still has the intention of championing for a morally upright society. It is human enough to consider such positive aspects from him and grant him the aforementioned compassionate release. His release will most probably make an impact in the urban neighborhoods adolescents’ livelihood and mental health and growth.

Most importantly, Darwin Huggans has a rich history of supporting underage youth in the community as well as giving moral support for young and homeless folks in the urban neighborhoods. Even though he was one time engaged in drug abuse, his history in working with young adults as well as offering financial support to ensure that their wellbeing is cuttered shows that he will greatly be vital during the therapy sessions. Besides, his character makes young folks have hope for the best life in the future. To add on that, his release from custody will light up the moment and the whole theme of therapy session during christmas holiday.

 

 

He has had several successful businesses. Thus, he will also share his skills and ideas regarding financial management of his businesses. Besides, it is certain that he knows the streets to work with our urban  kids. Most importantly, the aspect will assist to reduce gang violence in the community. Another vital aspect is that he is great at public speaking. He races cars and motorcycles and he can teach anything automotive about cars or motorcycles  as he grew up in walnut park where he is highly respected.