Ode to autumn Essay Example For Students

Tribute to harvest time Essay This sonnet is a superb depiction of a term excused as being either excessively cold or too breezy to even consider being classed as an exceptional term, as different artists would, and have, expounded on the ever-hopeful spring, while John Keats has here passed on Autumn normally and as perfectly from his perspective. The primary verse is a spellbinding piece, leaving the peruser to ponder whether the writer is tending to the season, or just expounding on it, I. e. there is no action word present to show who is doing what, only a shifted assortment of semantically comparable descriptive words, for example develop ready smooth. These all offer the implication of delay, or maturing of an article, and these are an impression of the title of the tribute, as it is a term for the year later on in its cycle, and it is matured and is viable hence. The subsequent verse legitimately addresses the fall, and uses pronouns, for example, thee and thy. These propose a regard present between the artist and the Term, with a recognizable inclination sneaking in as he says Thee sitting thoughtlessly on a storehouse floor. This is a compelling picture, the writer considering the to be as being wheat or oat on the floor, where it for the most part is at the time this sonnet is set. This embodiment is powerful as it makes an unattractive climate, bringing the fall nearer I. e. presenting to it surrounding us and causing us to understand that it is nearer than what we envision. From this stage onwards, the artist gives an inclination that harvest time is in reality a lady, and he sentiments with her, portraying all her delightful perspectives, e. g. Drowsd with the smoke of poppies and additionally by a cyder-press, with understanding look. One thing that must be seen here too is that in spite of the fact that the time is represented, she isn't named, a component possibly that she is recognizable to such an extent that she need not be named by the artist, and this is amazingly powerful as it adds to the natural inclination given to pre-winter. The third refrain opens by shouting out Where are the tunes of Spring? , alluding to the way that such a large number of artists want to expound on the Spring, and may excuse the pre-winter along these lines. The artist proceeds by guaranteeing, Think not of them, thou hast thy music as well, comforting the Term, and asserting that the fall is similarly as normally excellent, and that it gloats of tunes, a similitude viably passing on excellence too. This is the first occasion when that the feeling of sound has emerged in this sonnet, despite the fact that different faculties are galore, e. g. Ripeness=Taste, ruddy hue=sight, Warm days =feeling and so on. The graphology of the sonnet is fascinating, as the rhyming example is demonstrated by the indention of the line, each unique indent speaking to a couple of rhymes. This is compelling as it facilitates the perusing and gives a consistent musicality. The most interesting element of this tribute I accept is the way that the artist was basically sick with Tuberculosis when he composed this and thoroughly considering the setting of the sonnet, possibly the writer accepted that he was in his own one of a kind individual pre-winter of his life? b) Another sonnet that passes on nature wonderfully well to me is that of Gods Grandeur by Gerard Manley Hopkins. This is a sonnet in awe of Gods work, where he addresses mankinds disposition to Him and to His work. This is passed on in the second piece of the work where the writer depicts the circumstance as the last lights off the dark West, which I accept is very powerful as west passes on the dusk, and wonderfully, demise and devastation, at the same time, the artist proceeds by expressing Oh, morning at the earthy colored edge eastbound springs, implying that sunrise will come, where all rot and perniciousness will stop to be and the sun will radiate through. .u6a6ba9f6ffeb5d90d0c1aed8189c850f , .u6a6ba9f6ffeb5d90d0c1aed8189c850f .postImageUrl , .u6a6ba9f6ffeb5d90d0c1aed8189c850f .focused content territory { min-stature: 80px; position: relative; } .u6a6ba9f6ffeb5d90d0c1aed8189c850f , .u6a6ba9f6ffeb5d90d0c1aed8189c850f:hover , .u6a6ba9f6ffeb5d90d0c1aed8189c850f:visited , .u6a6ba9f6ffeb5d90d0c1aed8189c850f:active { border:0!important; } .u6a6ba9f6ffeb5d90d0c1aed8189c850f .clearfix:after { content: ; show: table; clear: both; } .u6a6ba9f6ffeb5d90d0c1aed8189c850f { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; murkiness: 1; change: darkness 250ms; webkit-progress: mistiness 250ms; foundation shading: #95A5A6; } .u6a6ba9f6ffeb5d90d0c1aed8189c850f:active , .u6a6ba9f6ffeb5d90d0c1aed8189c850f:hover { haziness: 1; progress: obscurity 250ms; webkit-change: obscurity 250ms; foundation shading: #2C3E50; } .u6a6ba9f6ffeb5d90d0c1aed8189c850f .focused content region { width: 100%; position: rela tive; } .u6a6ba9f6ffeb5d90d0c1aed8189c850f .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; text-beautification: underline; } .u6a6ba9f6ffeb5d90d0c1aed8189c850f .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u6a6ba9f6ffeb5d90d0c1aed8189c850f .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; outskirt range: 3px; box-shadow: none; text dimension: 14px; textual style weight: intense; line-tallness: 26px; moz-fringe span: 3px; text-adjust: focus; text-enrichment: none; text-shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: outright; right: 0; top: 0; } .u6a6ba9f6ffeb5d90d0c1aed8189c850f:hover .ctaButton { foundation shading: #34495E!important; } .u6a6ba9f6ffeb5d90d0 c1aed8189c850f .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u6a6ba9f6ffeb5d90d0c1aed8189c850f-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u6a6ba9f6ffeb5d90d0c1aed8189c850f:after { content: ; show: square; clear: both; } READ: Jack Favell Rebecca EssayHe additionally successfully shows his to some degree abhorrence for current life, when he feels man can't feel the earth presently, being shod, which is one of numerous scriptural references, this one alluding to the Garden of Eden, where man and lady the same wore nothing, in particular shoes. Another way this sonnet reflects nature to me in an innovative manner is the means by which the writer utilizes the English comparable to cynganeddu, which gives an intriguing cadence and example to each line, e. g. The world is accused of the loftiness of God This line, I accept is an awesome beginning, as it quickly shows how a long ways ahead the writer was for his time, I. e. , power was just showing up, and Gerard Hopkins as of now detects its capacity and promptly gives God that power in this sonnet, I. e. accused of God. Additionally, he inquires as to why we don't regard His bar, another reference to scriptural foundation, that is the lightning bar of God, and furthermore another association among God and power. The setting of this sonnet is that of a Catholic Priest communicating his conviction that God shows his affection towards us through the excellence of his Creation, and that such an excess of spreading, keeps an eye on smear and dimming, every single phonological impact, proposing the negative impacts man has provided reason to feel ambiguous about this world, and fortifying that man doesn't regard his bar any longer. The force passed on in this sonnet is massive I. e.the intensity of God, however above all else the intensity of nature. E. g. the overflowing of oil phonologically makes a solid grasp on me as a peruser and this is soothingly successful therefore.

Emotional Labour Essay Example | Topics and Well Written Essays - 2500 words - 1

Passionate Labor - Essay Example What's more, they likewise utilize ecological setting with respect to connections and physical area to incite feeling. Then again, men rely upon the interior physiological changes to get to how they feel and decide the suitable emotion. Emotional work is the administration of sentiments by representatives while giving associations administration and is required to show some arrangement of feelings which are either verbal or nonverbal with the sole motivation behind initiating explicit emotions and reactions to those whom the administration is being rendered. Along these lines, workers are required to utilize their feelings to impact the passionate condition of others (Glomb &Tews, 2004). This idea came to fruition in 1983 by a humanist by the name Arlie Hochschild who made the term ‘emotional labour’. She depicted the exercises that representatives do that are past mental or physical obligations (Hochschild, 1983). This implies workers demonstrating a real worry fo r the requirements of clients. This incorporates grinning, shaking customers’ hands while welcoming clients just as looking while at the same time offering types of assistance to customers ( Jansz and Timmers, 2002). Organizations ought to consistently put key significance on administration direction to both the outside clients, coworkers and inner customers also (J.A and Feidman, 1996). At the point when representatives face customers when they are furious or when they are terrible, passionate work can be testing since it is hard to conceal feelings and keep on grinning in any event, when getting negative input.

HIPA A Violations Affect the Medical Billing Process The WritePass Journal

HIPA A Violations Affect the Medical Billing Process Presentation HIPA A Violations Affect the Medical Billing Process IntroductionREFERENCESRelated Presentation Helps. Human Immunodeficiency Virus (HIV) is seen as in the resistant arrangement of the influenced body and it centers around obliterating the CD4 and T cell,â which really assists battle with offing illnesses. It was said that aâ person will have the option to tell when they are encountering HIV since they will get influenza manifestations or not get indications until months or years down the line. (AIDS) shows up toward the end phases of HIV. Helps starts to come when the resistant framework can no longer shield it self from illnesses. HIV is frequently transmitted through sexual movement inside accomplices or IV sedate use, for example, sharing needles. Additionally, it was said from individuals that AIDS was at first idea to be a malady forâ gay guys and that shame has stuck yet it was clearâ that ladies and offspring everything being equal, sexual directions and races can likewise be the survivors of HIV and AIDS. Understanding what precisely the Health Insurance Portability and Accountability Act (HIPAA) is about assistance individuals to comprehend the ramifications of HIV and AIDS from the point of view of HIPPA confidentiality. In 1996 it was Congress that ordered HIPAA to forestall patients individual wellbeing data from being utilized by individuals who wasâ not given authorization or permitted as well. HIPAA limitation was offered consent to be permitted on clinical records and the way informationâ is dealt with and which partyâ has get to toâ the data. HIPAA works in four distinct manners and that as well as they areâ broken down into four sections. First will be the versatility part,â this is the thing that allows individuals to get protection inclusion. Second will be the exchange, this control the manner in which you are to record a case and furthermore whatever other data that falls in this class. Than you have third and fourth, which is security and privacyâ and by the manner in which I accept is generally significant. The HIPAA Privacy Rule advises the national measures for securing all patients’ protection of wellbeing data of any kind. Any kind of clinical data that contains patient’s individual identifiers must secured get to no special case what so ever. Something different is HIPAA necessitates that an association must characterize who approaches PHI and exactly the amount of the patient individual data is accessible.â â â â â â HIPAA influences charging process by ensuring that understanding socioeconomics areâ up to dateâ and kept private. Inside the patient records itâ should be an approval letterâ to permit a training to utilize any ofâ the private data and to charge that tolerant data to their bearer for administrations. On the off chance that this approval letterâ is notâ on document the training may not in any way, shape or form discharge or reveal any patient’sâ information that falls under tre atment that the patient has had in theâ past. The entirety of the patient’s clinical records, reports and other significant clinical materials are authoritative archives that have a place with the individual who made them. Yet, for any reasonâ the supplier can't withholdâ any ofâ the data in the records except if giving it is impeding to the patients’ wellbeing. Theâ medical protection expert handles any issues, for example, demands for data from persistent records. It is prescribed that they are prepared to realize what data can be discharged about patients’ conditions and medicines. Concerning HIPAA guidelines a patient’s human services supplier and his whole staff must holding fast and showing to the guidelines of HIPAA. HIPAA requests security with respect to a patients individual data. That incorporates analyze just as data with respect to sexuality and history of medication use. This applies toâ all analyze, but since of the social marks of disgrace referenced before, individuals are significantly increasingly touchy with regards to AIDS disclosures. There areâ alwaysâ steps that can beâ done toâ be totally sureâ thatâ everyoneâ practices consistence with HIPAA. One wouldâ be to check your protection rules, byâ browsing throughâ the HIPAA security and security rules occasionallyâ to ensure that you stayâ up to date withâ all guidelines. You can likewise ensure that you are in consistence byâ being sureâ that all employee’s alongside everybody that interacts with the patientâ are prepared and that they go to trainingâ at le ast two toâ three timesâ a year. This isâ something that ought to beâ recommended on account of how HIPPA changes it’s rules. It is additionally acceptable to be certain that any businessâ that’s included has a composed understanding set up over guidelines to err on the side of caution. All Incidents ought to be taken care of immediately when the issue happens too took care of quickly with all records set up. To ensure that any infringement that has happens and revealed their can be no reprisal against the detailing party. Checking on theâ systems movement consistently to guarantee that there is no dubious action that you don't know about is an additionally something that would be something worth being thankful for to do. By the manner in which research appears in the past there have been a few instances of clinical fraud and how it can beâ prevented. Research expresses that, you can do this by leading a specialized review in the event that there is any du bious action, at that point it tends to be trapped in its beginning times. Whileâ examining â€Å"the social, legitimate, and moral repercussions of ill-advised disclosure† significant data was given outâ during the exploration. Security guidelines gave by the Department of Health and Human Services under the Health Insurance Portability and Accountability Act announce to ensure the protection of American patients wellbeing data in a few different ways. (HIPAA Privacy Regulations, 2000). The regulationsâ were proposed to give patients power over any of their wellbeing data and make exacting breaking point around how clinical records can be utilized and discharged in any private manner. The guidelines likewise made it to where theyâ balance open obligation with explicit security assurances implying that they permit numerous employments of patient data without assent. There are a couple of lawful consequences of ill-advised data revelation which the U.S. Branch of Justice has explained. There are a couple of punishments that might be surveyed and w hom these punishments might be against for these infringement. Secured offices and people whom purposefully accomplish or reveal independently recognizable wellbeing data disregarding HIPAA might be fined up to $50,000, just as detainment as long as one year (Amaguin, 2011) When ever confidentialâ information isâ inappropriately disclosedâ it can make family and social pressure, business issues and in any event, lodging issues. The law says that all patients have everyâ right to sue clinical suppliers if their data isn't appropriately bolted up and safe. At the point when new laws executed to make HIV clinical data, and the privacy encompassing it incredibly severe this was done to shield those experiencing this infection. The moral issuesâ relating to privacy and accomplice warnings inside the setting of HIV contamination are intricate. The privilege of theâ individual to confidentialityâ can beâ in strife with the privilege of the accomplice to be protectedâ from the riskâ of disease. (Social and Ethical Issues, 2004)â on the planet, societyâ is a discriminative society period. An HIV understanding is inclined to social confinement and separation steady all through society. A lotâ ofâ people see the HIV tolerant as a germ or a contaminated territory. With different clarifications accessible theâ people in publicâ does not have any desire to comprehend what the open feelings of trepidation so they attempt to maintain a strategic distance from the circumstance by discussing the tainted individual among each other.à ‚ This is something that goes on in the public eye and with regards to the patient’s wellbeing data doctors are assume to be certain that all close to home data remain shrouded away and isn't offered out to any outsider or individuals isn't given consent. REFERENCES L. Amaguin (2011). Legitimate Action Center, recovered from http://lac.org/doc_library/lac/distributions/HIV-AIDSTesting-Confidentiality-Discrimination2003.pdf S. Col (2004). Social and Ethical Issues, recovered from http://medind.nic.in/maa/t04/i2/maat04i2p107.pdf HIV and AIDS Bureau Staff (2004). Ensuring Health Information Privacy and Complying with Federal Regulations, recovered from http://hab.hrsa.gov/distributions/hippa04.htm

Online College Paper Writing Service

Online College Paper Writing ServiceIn today's competitive environment, one of the most important factors in your quest to succeed is how you can get a quality online college paper writing service. This is one of the first steps that any student or employer will take when deciding whether to hire you or not. There are numerous techniques you can employ to make it as effective as possible, however if you want to ensure that your paper is perceived as being unique and superior to the competition, you will need to take some time to research the services offered by a number of the top online colleges.There are numerous free resources available on the internet that enable you to achieve this goal. You will then be able to find a number of individual websites dedicated to providing quality services, and you can be certain to find at least a few that you are attracted to based on the services you wish to use. Many of these companies also offer free consultation and delivery services so that you can be certain that they know what they are doing. This means that your paper will be delivered to your school or workplace in the most professional manner possible.However, just because an online college paper writing service is offering consultation and delivery services does not mean that they will go for this at the cost of quality. Many of these services can be classified as independent consultants and may be a little less involved in the actual production of your paper. It is important to look out for these companies, however it is a good idea to ensure that they are reputable as well. Only select the ones that are recognised, and a short list should be included.The paper itself is one of the most important parts of any paper. This is why you need to choose an accredited and reputable company, rather than one who may have different types of credentials that you do not recognise. If you do not recognise the company that is producing your paper, the chances are they will no t recognise you, therefore leaving you open to all manner of errors.During this stage of the project, it is usually impossible to make any changes to the content of the paper without altering it entirely. This can be very problematic for a student who has spent hours and days writing their paper. It is therefore essential that you focus on the organisation of the paper. You should ensure that there is clear writing, and that you make every effort to ensure that all of the main points are covered and fully explained.Your online college paper writing service should also advise you as to the type of format that will be best for your specific needs. Your needs may vary based on the information you wish to include, so it is important to discuss this with them. Most of these companies have comprehensive templates that can be used for any type of paper. This makes it easy for you to quickly produce the papers you require and ensure that they meet the requirements of your competition.If you are looking for an online university paper writing service, there are a number of guidelines that you should consider. These companies often advertise their services as being able to produce academic papers and grant applications for their clients. This would be possible, but would still not be what is required by many students. In fact, it is possible for you to write this type of material as a part time hobby.As you can see, using an online college paper writing service can be incredibly beneficial to your studies. A good quality service will ensure that your academic paper meets the standards that are required of your competitors. This means that you can be certain that you are producing a quality product that will stand out from the rest of the competition.

Hip-Hop as a Cultural Movement Essay -- Hip-Hop Culture

Hip-Hop is a social development that rose up out of the feeble South Bronx, New York in the mid 1970’s. The area’s for the most part African American and Puerto Rican occupants began this interestingly American melodic kind and culture that in the course of recent decades has formed into a worldwide sensation affecting the development of youth culture far and wide. The South Bronx was a whirlpool of political, social, and monetary change in the years paving the way to the commencement of Hip-Hop. The early piece of the 1970’s discovered numerous African American and Hispanic people group urgently looking for help from the neediness, medication, and wrongdoing pestilences overwhelming the pack commanded neighborhoods. Hip-Hop end up being fruitful as both an imaginative outlet for communicating the battles of life in the midst of the predominant wrongdoing and savagery just as a pleasant and modest type of diversion. The life span of Hip-Hop as a social development can most straightforwardly be ascribed to its unassuming roots. For numerous ages of youngsters, Hip-Hop has straightforwardly mirrored the political, monetary, and social real factors of their lives. Broadly viewed as the â€Å"father† of the Hip-Hop, Afrika Bambaataa named the social development and characterized its four basic components, which comprised of plate maneuvering, break moving, spray painting workmanship, and rapping. Going back to its foundation Hip-Hop has consistently been a social development. Characterized by a long shot progressively then only a style of music, Hip-Hop impacts design, vernacular, theory, and the stylish reasonableness of an enormous segment of the adolescent populace (Homolka 2010). In spite of having literally nothing to do with the four components of Hip-Hop as characterized by Afrika Bambaataa, the most compelling individual in the creati... ...olka, Petr Bc., and Jeffrey Alan Vanderziel. â€Å"Black or White: Commercial Rap Music and Authenticity.† Masaryk University Faculty of Arts, Department of English and American Studies. (2010): 7-21. Web. Jonnes, Jill. â€Å"South Bronx rising: the ascent, fall, and revival of an American city.† New York: Fordham University Press. (1986). LaBoskey, Sara. â€Å"Getting off: Portrayals of Masculinity in Hip Hop Dance in Film.† Dance Research Journal. 33.2 (2001). 112-120. Value, Emmett III. â€Å"Hip Hop Culture†. Santa Clause Barbara. (2006). Rhodes, Henry A. â€Å"The Evolution of Rap Music in the United States.† Yale New Haven Teachers Institute. (2003) Samuels, David. â€Å"The Rap on Rap: the Black Music that Isn’t Either.† The New Republic. (November 11, 1991). Simpson, Janice C., â€Å"Time.† â€Å"Yo! Rap Gets on the Map; Led by bunches like Public Enemy.† (February 5, 1990).

Annotated Bibliography for Dummies or Step-by-Step Directions to Get Armed for the Scientific Paper Reference

Commented on Bibliography for Dummies or Step-by-Step Directions to Get Armed for the Scientific Paper Reference Composing a clarified book index just because can be scary and taking a shot at it as a rule brings up a great deal of issues: Where to start? What would i be able to do? What can’t I do? A great deal of understudies don't have an away from of how this functions, so we have assembled a â€Å"annotated list of sources for dummies† control that will enable you to begin. Above all else, let’s shed some light on what a commented on catalog truly is and how it is not the same as different kinds of book reference. A commented on book index is unique in relation to the clear one since it accompanies brief explanations added to the reference list. A comment is a short book, which offers a concise review on the motivation behind the refered to content, what the focal thoughts of the material are and how the writer moved toward them. On the off chance that you promptly thought of it like being the theoretical you can discover toward the start of a scholarly article, you are practically right, yet an explanation is generally in excess of a spellbinding synopsis. While you can compose an absolutely engaging comment, it enables a great deal on the off chance that you to include your basic individual view, as it shows that you have really inquired about your proposition or paper and have placed idea into it. The two principle kinds of comments are expressive and evaluative. Here are the key components for each: Reference subtleties (keep in touch with them as you would accomplish for a straightforward list of sources; you can utilize APA, MLA or Harvard references styles, contingent upon the prerequisites); Present the principle motivation behind the work in one short articulation (You can begin with â€Å"In this article the writer presents† or â€Å"The author’s investigate centers on†, and so on.); Compose a synopsis of the fundamental thoughts, and how the creator has moved toward them (utilized a scholarly style; kept the sentences clear and brief or utilized change words, for example, consequently, in addition, anyway and so forth.). Up until now, these are the components of an unmistakable explanation. To compose an evaluative comment you need to include some close to home impressions and remarks. Present a couple of individual perspectives on how solid the examination is, the thing that its confinements or solid focuses are. Interface the author’s work to your examination: how accommodating it is and how you intend to remember it for your own exploration. Regular missteps while composing a clarified reference index are legitimately identified with floating from its definition. Including unessential snippets of data or precluding the necessary one may give you a negative survey, so ensure all the references have right explanations. Try not to remember the title of the refered to work for the comment, as you have just referenced it in the reference. It may give the feeling that you have no clue what to expound on and you have not examined enough. Try not to cross references in your comment. You should concentrate on how the creator moved toward the fundamental thoughts of his work. While he may cross other authors’ references to come to a meaningful conclusion, your explanation ought not go into these subtleties, yet hold the data to the refered to article or book. What's more, remember that you can stay away from any slip-ups with the assistance of our robotized Free Citation Generator.

Manufacturing Cost Per Unit Cost Method Polk Company - 550 Words

Manufacturing Cost Per Unit: Variable Cost Method, Costing Methods for Polk Company (Math Problem Sample) Content: Costing Methods for Polk Company * Manufacturing Cost Per Unit: Variable Cost Method $ Direct Material 7.5 Direct Labor 2.45 Variable Manufacturing Overhead 5.75 Manufacturing Cost Per Unit 15.7 * Manufacturing Cost Per Unit: Absorption Cost Method Direct Material 7.5 Direct Labor 2.45 Variable Manufacturing Overhead 5.75 Fixed Manufacturing Overhead 2.47* Manufacturing Cost Per Unit 18.17 Note: 1. * Fixed Manufacturing Overhead(2.47) is calculated as, 234,650 95,000 2. Fixed manufacturing overhead is not used in calculating the cost per unit of lures under variable cost. 3. Both variable and fixed Selling and administration expenses are not relevant in computing per unit cost * Variable Costing Income Statement Sales (80,000 * 25) 2,000,000 Less: Variable cost of goods sold Variable cost of goods available for sale (95,000*5.75) 546,250 Closing Inventory (95,000-80,000) *5.75 186,250 -460,000 Gross contributio n margin 1,540,000 Variable selling and administration (80,000*3.90) 312,000 1,228,000 Less: Period costs Selling and Administration 240,100 Manufacturing 234,650 -474,750 Net Operating Income 753,250 * Absorption Costing Income Statement Sales (80,000 * 25) 2,000,000 Less: Cost of Goods Sold Cost of Goods Manufactured (95000*8.22) 780,900 Closing Inventory (15,000*8.22) -123,300 -657,600 Gross Profit 1,342,400 Less: Selling and Administration Expenses Fixed 240,100 Variable 800,000*3.90 312,000 -552,100 753,200 Note: Manufacturing Cost per Unit is calculated as follows.Variable Cost 5.75 Fixed Cost 234,650 95,000 2.47