Why is football the most popular sport in UK Essay

Why is football the most popular sport in UK - Essay Example Today many individuals are thoroughly involved in this game and the football fever has become so strong and viral that it has taken the height o0f obsession in many individuals. Football has many different forms which are actually seen in the past. Initially this sport started as a game for farmers who made use of a ball made out of animal skin for their entertainment purpose. This was the point where the game started and gained popularity among the local masses. The old school form of football can be traced back to the time when it started to be played in English schools around the eighteenth and nineteenth century. The game became so influential and famous that now it was not just confined to the British Empire but it started to spread abroad too. This game was altered and then was stitched according to the needs of the people who dwelled in the region. In the nineteenth century the first 'Football League' was established in England, which started to initiate football competitions on a professional level. This sport gradually became very popular and around the twentieth century it became one of the most popular sports played with a team throughout the world. Thus the game football which is renowned globally took its emergence from the contemporary football games of the British. Football is undoubtedly the most high profile and popular game in the United Kingdom and there is no second thought about that. This is not just the case now; football has had the same importance since generations. Today the case has just exaggerated a bit. The domination of football primarily in 1990's has emerged as a major threat to various other sports. In the United Kingdom many organs govern the football. 'The Football Association' primarily belonging to England and other bodies it has like Scottish, Irish, Welsh etc. these organizations are established so that they can run and look after their own national teams, work on football as a recreational sport and also to organize comp etitions for the cup. Although these association are not anymore quite significant as professional leagues have overshadowed their popularity. The home regions/nations are responsible to host their own club football tournaments within their district. There are four components in English football that contain a vast amount of football clubs which are merely based on a League system. The high class 'FA Premier League'comprises of20 teams and is the richest and successful football league present in the world. The remaining three completely professional components are then run by 'The Football League' which constitutes of the other seventy two clubs. Yearly growth,promotion and relegations work on the basis of these four components and apart from they also operate amongst the lowest of them and land the lower organs or the football not played within leagues. Apart from the professional clubs there are many small scale football clubs too that are outside the four main components,as well as many more clubs which are partially professional. In short England comprises of more than hundred clubs which are playing professionally altogether, hence England has the honor to house the most clubs than any region in Europe. The most famous and the main football cup competitions that are held in England is firstly the 'FA Cup' which is an open to all competition where all men can participate and battle on the field to win, despite only the major professional clubs are seen to reach the finale. The other famous cup competition that is held is known as the 'League Cup' which is now commonly referred to as the'Carling Cup', this cup competition is precisely for the 'ninety-two

Differences between Organic and Non Organic Food

Differences between Organic and Non Organic Food ORGANIC AND NON ORGANIC FOOD. Many people today are often brought to this question when entering a grocery store. Its something countless doctors are talking about and recommending to their patients. Are organic foods really any different than non-organic foods? My answer to you is yes, but you dont have to take my word for it. I have plenty of information that will not only show you the difference between the two but will also prove that organic foods are better for you. Organic foods are produced by the techniques that follow the standards of organic farming. Organizations that produce these foods are free of artificial additives, methods, materials, and conditions. Also, some organic food corporations restrict the use of certain pesticides and fertilizers in farming. In addition, animals that are used to create organic products like eggs, cheese, meats, etc., are raised eating organic feeds. That means that their food does not contain antibiotics, hormones, and growth-enhancing substances such as steroids. Many people have been saying that organic foods   are really good for your health. Theyve even helped people when trying to diet and losing weight. The benefits dont stop there either. Studies have shown that they can also have a lot of nutrients. The Los Angeles Times covered a study with a headline expressing Organic foods are more nutritious, according to the review of 343 studies. Then an article stated Research is first to find wide-ranging difference between organic and conventional fruits, vegetables, and cereals. Non-organic foods contain chemical fertilizer to encourage plant growth, farmers also spray insecticides to reduce pests and disease, use chemical herbicides to manage weeds, and give animals hormones, drugs, etc., to prevent disease. I personally would not consider this food to be healthy.   Id rather stick with organic foods because I feel more comfortable and its more healthy. Not only that, but it is also more safe. Nowadays non-organic foods cant be trusted because you dont know what theyre really doing. People feel more drawn to buy non-organic foods because theyre reasonable prices. Buyers of non-organic foods have ate these products their whole lives so its what theyre used to. We like familiarity so of course its easier for us to chose groceries weve ate our whole lives versus groceries that were just learning about. Non-organic foods tend to be consistent in taste, texture, and quality. Fast food falls under the category of non-organic food. The thing about restaurant food is that restaurants are not required to reveal everything their food contains. So technically we dont really know what were eating. For example, the meat that most restaurant chains sell contains antibiotics. Although now you can buy a salad at a fast food place, there are still much more unhealthy things on the menu. Obesity, High Cholesterol, and so much more are leading causes to deaths. 1There have been cases where people have died from eating these foods. For example, a couple of years ago there was a case where a four year old boy passed away. He ate three burgers from Jack in The Box then suddenly wasnt feeling good. The boy started having a lot of diarrhea mixed with blood. His parents started getting concerned so they made a doctors visit and found out that their son had E Coli. Twelve days later the boy died. People may not realize it now, but all of those things that are in the food we eat effect us. My girlfriend made a doctors visit about 8 months ago because she was having some health problems. The doctor advised her to stop eating non-organic foods. Of course that didnt cure her from what she had or anything but it did help massively. After looking more into it she is now slowly trying to eat mainly all organic products. E.coli was discovered in 1884 and is known to be very bad disease.   I could tell you many things about it but Id rather just stick to the basics for now. Its an infection, poisoning, septicemia, neonatal meningitis and gastroenteritis. The way the infection starts for E. coli is, it releases toxins into your body that will harm you. This makes the bacterium to bind to the lining of the gut. Feeding the animals food youre not supposed to feed them, not only affects them but it affects the environment. If our fields were pesticide free think about how much that would help the grass and plants. Since no synthetic chemicals are used while farming organic fruits and vegetables it does not pose any risk of soil and underground water contamination. Another fun fact is that organic food production helps preserve local wildlife. Keeping away the toxins helps the wildlife be in its natural habitat. In conclusion this is why we have to stay away from non-organic food. Want to live longer ? Start eating organic food. These pictures tell you a lot, the very first one on the top left about the strawberries is very true because the darker the strawberries are the more flavor they have. The light ones arent too sweet. Bottom left picture of the apples is also very true. You can already tell because the price on the apple. Top one on the right about the chickens, just look closely, look at how healthy the chicken looks on the left side looks and look at the one on the right. Those chickens on the right dont look like theyre in a healthy environment. They are dying from all the steroids and antibiotics they put in their food. All those chickens on the right are just full of chemicals and thats what you want to eat? Thats why we cant eat non-organic food. Last but not least, look closely at the picture on the bottom right. Now this is a good example of organic and non-organic food. That s what your body looks like when you eat healthy food versus when you eat non-healthy food.

A Seize Of Power :: essays research papers

A Seize of Power   Ã‚  Ã‚  Ã‚  Ã‚  After WWI, Germany was in a exceedingly unpleasant state. It had been forced, by the Treaty of Versailles, to take full blame for the war. This meant that Germany would have to pay reparations for all of the other countries. Reparations were even harder to pay since Germany was in the midst of one of the worst stagflation epidemics in history. Not to mention a brand new government, one that had nothing to do with the signing of this treaty, had taken over power. All of the people of this once superpower of a country were in a state of perplexity because they had lost a war that had been fought entirely on enemy soil. Germany was searching for an answer to its insurmountable problems, and found that answer in a Nazi named Adolf Hitler.   Ã‚  Ã‚  Ã‚  Ã‚  Hitler was born in Austria, into a troubled house. He had aspirations of becoming an artist, but those subsided when he was rejected from the college of art he planned on attending. He had started listening to a man named Lueger, who was at that time the mayor of Vienna. Lueger was a Nazi, with strong anti-Semitic views, which seemed to be a logical answer for Hitler and his problems. It was around this time that Hitler was drafted by the army. Instead of going to fight for his country, he chose to flee to Germany. Which is a bewildering thought seeing as how he voluntarily joined the German army when he got there.   Ã‚  Ã‚  Ã‚  Ã‚  After the war, Hitler joined up with a right wing campaign whose job was to spy on other government groups. Upon spying on one of the parties, the N.S.D.A.P. or Nazi party, he found that he had a lot in common with their views. He decided this was his calling so he ended up joining that particular party. While in this party, he found out about his abilities to draw a crowd and make them believe what you are saying. It was at this time he started his famous speeches that could captivate and somewhat hypnotized whoever happened to listen in. He started speaking in beer halls, and gaining a lot of attention. He would speak on many topics, giving his ideals as the basis for what Germany should be. He wanted to make Germany the great dynasty it had once been. The party was growing at an astounding rate, mostly attributed to Hitler’s use of the â€Å"gift of gab† in the taverns.

Negligence, Psychiatric Loss, Economical Loss & Occupiers Liability

In this leaflet I will describe the law of negligence and occupier’s liability, economic loss and psychiatric loss. Negligence is when somebody has a duty of care and that duty is breached. Negligence is split into 3 parts. Duty of Care In certain situations, a duty of care is owed to another person. For example, a surgeon owes a duty of care to whoever they operate on.The existence of a duty of care is established by the Neighbour Test which was brought in by Lord Aitken after the Donoghue v Stevenson case; In the Donoghue v Stevenson case, Ms Donoghue was bought a ginger beer by a friend, and drank it, unknown to her, there was a snail in that ginger beer. She wanted to claim for damages but she did not buy the ginger beer so she couldn’t. instead, she sued the manufacturer, rightfully claiming they owed her a duty of care. This is how the neighbor test was born. The neighbor test states; The rule that you are to love your neighbour becomes m law you must not injure y our neighbour; and the lawyer's question† Who is my ‘ neighbour? † receives a restricted reply. You must take reasonable care to avoid acts or omissions which you can reasonably foresee would be likely to injure your neighbour. Who then in law is my neighbour? The answer seems to be persons who are so closely and directly affected by my act that I ought reasonably to have them in contemplation as being so affected when I am directing my mind to the acts or omissions which are called in question. * Lord Aitken, 1932 (Donoghue vs. Stevenson) Reasonable foreseeability is when it is reasonable to assume that there will be injury/harm in a certain situation. This is best explained using Jolley vs. Sutton London Borough Council. In this case, a 14 year old boy was playing on a boat which had not been moved by the Council, the boat fell on the boy and he was paralyzed. It is obvious that the Council knew that by leaving a boat there and not moving on it, children would co me and play on/near it, and it would be reasonably foreseeable that there would be injury/harm or even a fatality.Not Reasonably Foreseeable is when the likelihood of injury/harm or damage is low and cannot be foreseen. An example of this is in Bourhill vs. Young 1943, this case is when a motorcyclist (Young) was going too fast and crashed into a car and consequently died. A pregnant woman (Bourhill) was around 50 yards away when the crash happened and she heard it, she came over to see what had happened and saw the blood running down the road and suffered from shock, causing her baby to be stillborn.Although the actions of Young consequently resulted in the stillborn, the Court decided that he didn’t owe her a duty of care as it was not reasonably foreseeable that a pregnant woman would be affected by negligent driving, but the motorcyclist did owe the car driver a duty of care (along with other road users). Breach of Duty A breach of duty is when you do not uphold your duty of care that you owe towards somebody and because of that an incident happens causing harm, loss or even death is some cases.A breach is established by the Reasonable Man test, which is a test which identifies whether you have taken actions which a reasonable man would not. Other things are taken into account such as the likelihood of injury, when the likely hood of injury is high then more caution is needed, this is best represented in Bolton vs Stone 1951 where a cricketer hit a ball 100 yards over a 17 foot high fence and hit the claimant who was standing in the road. A ball had only ever been struck outside the ground 6 times over a 30 year history of the club and nets had been put up around the ground.The House of Lords held the facts and decided that there was no substantial risk of injury. Risks of serious injury is another thing which should be taken into account, where there is a substantially higher risk of serious injury, more caution is required, for example, in a worki ng environment, employers should take more care towards employees who are; inexperienced, young, or disabled. This has been seen in Paris vs Stepney BC 1951 where a man who only had one eye lost his only remaining eye due to negligence of his employer. Social value of the defendants action is took into consideration in certain cases.If the purpose of the actions took by the defendant is of value to society, abnormal risk is justified. In Watt vs Hertfordshire 1954, a victim was trapped under a vehicle at the scene of a road accident, A heavy duty jack was needed to lift the vehicle but the vehicle used to transport it was unavailable. Whilst holding the jack on place on a vehicle unsuitable for the transportation, a fireman injured his back. The fireman sued his employers for negligence but failed in his actions because the social values of the defendants’ action were valuable as lives were at risk. Last of all, Cost of avoiding harm needs to be taken into account.The argumen t that a danger was too costly to eliminate is not a legitimate argument. However courts do recognise a balance between the risk and the cost of eliminating it. If the risk is remote and the precautions needed to be taken are very expensive, the defendants lack of action by not doing anything may be justified. The greater the risk is and the more likely it is, the consideration is given towards the cost of the eliminating measures which the defendants may have taken to safeguard. The decision in these circumstances relies on whether the courts decide that the defendants had acted reasonable in the given circumstances.This is displayed in Latimer v AEC 1953, where a factory was flooded and the floor became extremely slippery, the defendants mopped out the excess and put sawdust down. They did not quite have enough sawdust to cover the whole floor and the claimant slipped on an uncovered pat and broke his leg. The claimant argued that the factory should have been closed. Despite this, the court decided that the defendants had done everything they could have done that was reasonable in the circumstances, therefore the claimant failed in his actions. Damage/CausationIf it is found that a defendant owes a duty of care, and that duty of care they owe has been breached, they still need prove that the breach caused the damage/injury/loss. There must be a link between the breach of duty and the loss occurred. This is the rule of causation, which is split into 2 sections, causations in fact, and causation in law. To decide whether the defendants’ negligence caused the claimant’s loss/injury in fact, the test is normally the ‘but for’ test, for example â€Å"but for the existence of the defendants action, would the claimant have suffered a loss?If the answer is yes then the defendants’ actions is an actual cause of the loss/injury. This is demonstrated best in the case of Barnett v Chelsea & Kensington Hospital 1969. One morning, three night watchmen called into a hospital on their way home from work. They told the nurse that they had been vomiting violently after drinking tea. She contacted the duty doctor, and he told them to go see their own doctors. A few hours later on, one of the 3 men died. It was discovered that the tea had been spiked with arsenic and had caused the three men to vomit.The main point is that the death would have still occurred even if the doctor had admitted him into the hospital. So the doctors actions was not the cause of death as nothing could have been done to save the man as the arsenic had already been ingested. it cannot be said that ‘but for the doctor’s action the man would have died. ’ In cases where there are multiple causes which have contributed to the loss, applying the ‘but for’ test is very difficult to prove. For example, in McGhee vs National Coal Board 1973, the claimant worked in brick kilns, in hot and filthy conditions.Because there we re no washing facilities available, he had to cycle home in dirty clothes. When he contracted dermatitis, he sued his employers. The medical evidence could not prove that washing facilities would prevent his catching dermatitis. The House of Lords held that he was entitled to recover damages on the grounds that his employers had significantly increased the risk of the claimant contracting the disease. Once it is established that the defendant is liable in fact; it should then be decided whether it is recognised in law.This will be decided on one of the following elements: Remoteness of damage, the defendants act may have caused damage, but he will not be found liable if the damage caused is too remote. Therefore, if the damage caused is not of the; kind, type or class foreseeable, then the defendant will not be liable for damage. This is seen in ‘The Wagonmound 1961’. In this case, the defendants negligently allowed oil to spill from their ship into the Sydney harbour. The defendants did not realise that oil can burn on water. 00 yards away, the claimants were doing some welding repair on their wharf, they asked whether it would be safe to continue with their work and they was given the go ahead. Two days later, some molten metal fell into the oil and it set alight, destroying the claimants wharf. It was held at the fact that the defendants were not liable for the damage as a reasonable man could not have reasonably foreseen that the wharf would be damaged by the negligent act. Occupiers Liability Act 1957 is an act which states the duty of care which is owed by an occupier. Section 2 (1) of the act reads; â€Å"The common duty of care is defined in . 2(2) as: â€Å"a duty to take such care as in all circumstances of the case is reasonable to see that the visitor will be reasonably safe in using the premises for the purposes for which he is invited or permitted to be there†. This means that an occupier must take reasonable steps to ensure the safety of everyone who is using their premises for the purpose they have been invited or permitted to be there. Section 2 (3) (a) makes specific provisions for children, stating that a high degree of care must be displayed when child visitors are on the premises. An example of this is Glasgow Corp vs Taylor 1992.In this case a child died after eating some poisonous berries from a bush in a public park. The defendant was aware that the berries were poisonous but did not put up a fence or anything to stop the berrier from being picked. Section 2 (3 (b) makes specific provisions for professionals. This section allows occupiers to show a lower degree of care towards professionals who are on the premises regarding to risk/hazards related to their profession. In Roles v Nathan 1963, 2 chimney sweeps were killed by carbon monoxide poisoning when sealing up a flue in a persons chimney. D was not liable as the risk was related/connected with their profession.If the risk was not related t o their profession, for example if they fell through a rotting floorboard (Woolin vs British Celanese Ltd 1966), the outcome would have been very different. The act protects lawful visitors, which include: invitees, licensees, contractual visitors and statutory visitors. An occupier is anyone who is control of the premises. There is no requirement for the occupier to have any legal/equitable interest in the premises. Premises do not just include, land and buildings, but also includes any fixed or moveable structure, heavy vehicle, vessel or aircraft.Psychiatric loss ‘Nervous shock’ is a term used by lawyers to signify a medically recognised psychiatric illness/disorder. ‘Psychiatric damage' covers all appropriate types of mental illness, neurosis and personality change. It is distinguished from emotional grief/distress which individuals may suffer when someone is injured/killed, although separating the two is quite difficult. Claims for emotional distress/grief ar e invalid unless it leads to a positive psychiatric illness such as anxiety neurosis, reactive depression or a physical illness such as a heart attack.Three categories of Claimants (C) were established in White v Chief Constable of South Yorkshire 1999; * (a) C who suffers psychiatric illness as a result of having been physically injured by the D’s (defendants) negligence; * (b) C who are put in physical danger, but who in fact suffer only psychiatric illness – known as primary victims. * (c) C who suffer psychiatric illness as a result of witnessing death or injury of immediate victim with whom they have a close relationship of love and affection- known as secondary victims. Economic lossEconomic loss is financial loss to an individual which has resulted from death, injury, disability, damage to property or destruction caused by a third party. An economic loss represents money lost in wages or profits lost in regards to business. The old law for economic loss stated t hat there must be a CONTRACTUAL relationship between two parties for one to be held liable, the new law was amended to ensure that they just need a relationship somewhere down the lines for them to be held liable. If an individual relies on someones skill in doing something, then they are liable for economic loss if they do not uphold their duty of care.In Chaudhry v Prabhakar [1988], C asked the D, a friend, to find them a car, they brought back a car which was apparently roadworthy and had not been in any accidents, the car was later found to be unroadworty and had been in an accident. This is known as assumption of care, where a duty/responsibility is assumed between two individuals/organisations. In this task I have discovered the main aspects of negligence and what they entail, examples of what I have discovered include the reasonable man test, the neighbour test rule, assumption of responsibility, and finally the three categories of psychiatric loss.

Job Order and Process Costing Systems †Quiz Essay

Question : (TCO F) Assume there is no beginning work in process inventory and the ending work in process inventory is 100% complete with respect to materials costs. The number of equivalent units with respect to materials costs under the weighted-average method is: Â  Student Answer: XX the same as the number of units put into production. less than the number of units put into production. the same as the number of units completed. less than the number of units completed. Â   Instructor Explanation: Chapter 4 Points Received: 5 of 5 Comments: Great job 2. Question : (TCO F) Process costing would be appropriate for each of the following except: Student Answer: XX custom furniture manufacturing. oil refining. grain milling. newsprint production. Instructor Explanation: Chapter 4 Points Received: 5 of 5 Comments: Great job Question : (TCO F) Lucas Company uses the weighted-average method in its process costing system. The company adds materials at the beginning of the process in the Forming Department, which is the first of two stages in its production process. Information concerning operations in the Forming Department in October follows: Question : (TCO F) During December at Ingrim Corporation, $74,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $6,000. The journal entry to record the requisition from the storeroom would include a: Student Answer: debit to Raw Materials of $74,000. XX debit to Work in Process of $68,000. credit to Manufacturing Overhead of $6,000. debit to Work in Process of $74,000. Instructor Explanation: Chapter 3 Points Received: 5 of 5 Comments: Great job 6. Question : (TCO F) Wedd Corporation had $35,000 of raw materials on hand on May 1. During the month, the company purchased an additional $68,000 of raw materials. During May, $92,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $5,000. The debits to the Work in Process account as a consequence of the raw materials transactions in May total: Student Answer: $92,000. $0. $68,000. XX $87,000. Instructor Explanation: Chapter 3 Points Received: 5 of 5 Comments: Great job 1. Question : (TCO F) Some companies use process costing and some use job-order costing. Which method a company uses depends on its industry. A number of companies in different industries are listed below: i. Custom boat builder ii. Frozen cranberry juice processor iii. Concrete block manufacturer iv. Winery that produces a number of varietal wines v. Aluminum refiner that makes aluminum ingots from bauxite ore For each company, indicate whether the company is most likely to use job-order costing or process costing. Student Answer: Job order costing is where a company produces different products each period, they are made to order, All costs are traced to each job and requires that each job has documentation of all costs associated with it. Process costing is when a company produces a single product for a long period of time and the product is the same or very similar, the costs are accumulated by department. i. Custom boat builder= Job-order costing ii. Frozen cranberry juice processor= process costing iii. Concrete block manufacturer= process costing iv. Winery that produces a number of varietal wines= Job-order Costing v. Aluminum refiner that makes aluminum ingots from bauxite ore= process costing 3. Question : (TCO F) Harmon Company uses the weighted-average method in its process costing system. The Curing Department of Harmon Company reported the following information for the month of November. Units Percentage complete with respect to conversion Work in process, November 1 10,000 80% Units started 28,000 Completed and transferred out 30,000 Work in process, November 30 8,000 30% Costs for November Materials Conversion Work in process, November 1 $34,500 $48,600 Added during the month $146,000 $194,400 All materials are added at the beginning of the process. Required: Compute the following items using the weighted-average method: i. The equivalent units of production for materials. ii. The cost per equivalent unit for conversion. iii. The total cost assigned to units transferred out of the Curing Department during November. iv. The cost assigned to work in process inventory as of November 30. Student Answer: Harmon Company i. The equivalent units of production for materials. = 38,000 (See math below) Transferred out= 30,000+ work in process 8,000= 38,000 ii. The cost per equivalent unit for conversion.= $7.50 (see math below) total weighted average units= 8,000 *.3= 24000 plus 30,000 that was transfer= 32,400 Conversion- 48,600 + added during month 194,400= 243,000 cost per unit 243,000/ total weighted avg unit 32,400 = $7.50 per unit iii. The total cost assigned to units transferred out of the Curing Department during November. = Materials= $142,500 (see math below) Conversion= $225,000 Total cost= $367,500 Materials = work in process plus added during month ( 34,500+146,000) = 180500 transferred materials divide by total average unit= 30,000/38,000=.7894 180500*.7894=$142,500 Materials Conversion= materials transferred times cost per equivalent unit 30,000*$7.50= 225,000 Add together for total cost= 225000+142500= 367500 iv. The cost assigned to work in process inventory as of November 30.= Materials $38,000 + conversion $18,000= Total cost $56,000 (See math below) Materials times ending work in process divide total materials= 34500+146000= 180500 180500* (8,000/38,000)= 38,000 Conversion ending work process inventory 8,000*.3=2,400 conversion cost conversion times per unit= 2,400*$7.50= $18,000 Total cost= 38,000+18,000= 56000 Instructor Explanation: Points Received: 15 of 15 Comments: Great job 4. Question : (TCO F) Honeysuckle Corporation has provided the following data for the month of January: Inventories Beginning Ending Raw materials $40,000 $23,000 Work In process $9,000 $13,000 Finished goods $52,000 $45,000 Additional Information Raw material purchases $68,000 Direct labor costs $90,000 Manufacturing overhead cost incurred $44,000 Indirect materials included in manufacturing overhead costs incurred $8,000 Manufacturing overhead cost applied to work in process $39,000 Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form. Student Answer: Honeysuckle Corporation Schedule of Cost of Goods Manufactured Month of January Direct Materials: Raw Materials Inventory Begining $40,000 Add: Purchases of raw materials: $68,000 Raw Materials Available for use $108,000 Less Raw Materials Ending $(23,000) Raw Materials Used in Production $85,000 Direct Labor Cost $90,000 Manufacturing overhead Manufacturing overhead cost incurred $44,000 Indirect materials included in manufacture overhead costs incurred $8,000 Manufacturing overhead cost applied to work in process $39,000 Total Manufacturing Overhead $91,000 Total Manufacturing Cost $266,000 Add Work in Process Inventory, Beginning $9,000 Less Work Process Inventory end $(13,000) Cost of Goods Manufactured $528,000 Honeysuckle Cost of Goods Sold Month of January Finished Goods Inventory $45,000 Add Cost of Goods Manufactured $528,000 Goods Available for Sale $573,000 Deduct Finished Goods Inventory $45,000 Cost of Goods Sold $618,000