Accounting 2 – ACCT 122 – Program #239 – Standard Costs

>>> > All right, below we are once more. We'' re gon na go right into it, we got a lot
to do today. Simply a little of evaluation of what we did
last time. Having a look at the computer system. Currently something I ought to aim out is, you have
Budgets and taken care of, and fixed budget plans? This is in concerns to a flexible budget plan, okay? And also this is at 60 chimneys, alright?
> > That would be dealt with. Or what the amount per chimney should be '' reason. We ' re gon na have to do this for earnings.
> > Eight bucks? Okay. Now we'' re gon na use this info to prepare.
our versatile budget plan, okay? Now at the end of the four month duration, the.
actual amounts that he understood were as complies with: Now he serviced a total of 72 chimneys, right? We can not contrast at least meaningfully,.
we can'' t contrast the actual to this set spending plan since the task degrees are various,.
right? This is 60 smokeshaft activity degree, this is.
72 chimney task degree. So what we need to do is prepare an adaptable.
Allow'' s do that. Okay, allow ' s take an appearance at that. What we'' re gon na
do is we ' re gon na prepare.
make use of the contribution margin method. Well, we have our revenues much less our variable.
All right, so. We'' re going to have our flexible spending plan and.
We'' re gon na have our actual quantities below? And what level of activity will those be at? >>> > 72 >>. > > Well our real was 72 chimneys, so we require.
to bend our spending plan at 72 chimneys, put on'' t we? Okay. Currently you told me correctly that the per system.
amounts for the products that were variable in relation to the task were 220 for earnings,.
60 for labor, and 8 for cleaning solvent? > > 60 times 72 is 4320? Overall variable cost of 4896, we subtract that.
Okay, now we placed our repaired expense amounts. Now these amounts of 900 for advertising and also.
3000 for devices service, that'' s the very same as on the set spending plan at 60 chimneys? It shouldn ' t matter because they'' re dealt with. costs. They put on ' t adjustment in relation to this difference. in activity degree, fine? Our complete set expenses of 3900, therefore our. take-home pay would certainly be the 10,944 minus the 3900. We have an internet >>income >> of 7044'. Cool? You people get that? > > Yeah.
> > Currently we ' re gon na compare that to our real.
Amount? These actual amounts were given as these so. Well our real quantity was 14,255, our versatile.
Spending plan for that activity was 15,840 so that'' s undesirable? Okay. Labor our versatile budget at that activity.
The adaptable budget amount, fix? To ensure that'' s undesirable. That nets bent on an undesirable total variable.
Currently we contrast these amounts. Was that favorable or unfavorable? > >'It ' s undesirable, I agree.
points amounting to be high. Well we must'' ve had 10,944 at this activity.
degree, we only had 9176.

That'' s a 1768 unfavorable. Our actual costs for the dealt with things were.
Higher so these are all negative? And our adaptable budget plan, we should'' ve
had. 7044 web revenue at that task level, we had 5224. That'' s an 1820 extremely negative, isn'' t it? Okay? Currently keep in mind, we spoke about this last time. Even if they'' re fixed expenses doesn ' t mean. we ' ll never ever have variations. Fixed price doesn'' t mean 100% predictable,
. right? Okay? Exactly how several individuals obtained that solution? Did you get something like that? Okay? Excellent. It'' s a vital concept'as well as you ' ll come. back to that in managerial >>accountancy. Daniel. > > I did everything, but I didn ' t took down.

any one of the variances.Like I put favorable as well as undesirable as well as all.
that, yet I didn'' t put down any type of variances. >>> > You didn ' t put, considering the display, you.
> > So what ' d you do? Did you simply look like >>– > > I just like prepared them and also determined if.
> > Yeah. > > Yeah,'you wear ' t wan na do that.I suggest, wouldn'' t you agree that having the.
Notice these are all favorable numbers, alright? We let, we have the, always have the number.
be favorable and afterwards we utilized the favorable and also negative. Cool? Okay. Currently, this is where somebody typically positions.
a concern as well as claims, well Dave, this is all fine as well as good, yet we can see how an adaptable.
spending plan is extra meaningful than a dealt with or fixed spending plan, nevertheless, an adaptable budget,.
It'' s not very, doesn ' t appear extremely significant. Well, I recognize where you'' re coming from,. That ' s not the instance.
quantities, you could can be found in at the end of daily throughout this four month period as well as you.
could upgrade your task level as for what it has been thus far, right? As well as these numbers might alter every day based.
on just how numerous smokeshafts you serviced that day which'' s exactly how'many smokeshafts you '
ve serviced. In total amount? And also these amounts, every little thing in the real.
Column of program will simply be input from what your real accountancy documents are? Okay? So a versatile budget is not something that.
you need to wait till the end of the period to do.You can easily prepare it as you accompany. Regularly as well as regularly updating your activity.
level to once more tell you what your flexible spending plan amounts should be at that task.
level. Once again, very simple with Excel, if you.
comprehend Microsoft Excel. Okay? I wanted to make certain I obtained that point.
across. All right? Concerns on that, individuals? Concerns on that? Okay. We'' re gon na discuss some new stuff today and also.
this is sort of the last significant topic that we'' re mosting likely to cover in this course, okay? Now we'' ve spoke about taken care of budget plans, kinda.
comparing apples and oranges. So we discussed the principle of flexible.
Budget plans which we prepared for Bruce'' s chimney business? Okay? We still have a little bit of an issue, and,.
We ' re gon na, we ' re gon na change equipments here. We'' re gon na change subjects right here, as well as we'' re. And we'' re gon na aim out that even when we.
Even when we do a flexible spending plan, we still. Let me show you an instance on the one that.
Okay? Currently, this is a versatile spending plan? The task degrees coincide, flexible.
and actual quantities, very same task level. Let'' s take an appearance for example at the cleansing. solvent line. Now we have a 258 dollar negative variation. there in regards to cleansing solvent, right? Now we know that since these task degrees. coincide, this is not because of a difference in activity degree, right? Now I want you to recognize this idea,.
'' cause this is essential. That 258 buck negative variance for the.
Well. Come off that if you would.
Solvent has gone up in price considering that we made our adaptable budget plan? Possibly there'' s some basic material in it that.
is in short supply as well as so the cleansing solvent has increased in price.Wouldn ' t

that cause an undesirable variance,.
Or perhaps the price didn'' t adjustment. What else can ' ve happened to trigger a negative.
difference? >>> > Took more to do the cleaning. >>> > You ' re utilizing even more of it than what you ought to ' ve. or what you allocated per chimney. You see? Very vital here. Maybe a rate problem, cleaning solvent.
is a lot more pricey, or maybe it'' s not a cost trouble, you are just using more of it than.
what you must per smokeshaft. Either among those would certainly create an unfavorable.
variance in relation to that line thing for the price of cleaning solvent. You with me? We can do better.We can do far better

looking at this. That ' s great, well that'' s not fantastic, but that ' s. wonderful that we understand that we have a 258 dollar negative variation in regards to cleaning.
solvent, cleaning solvent, but what can we do to determine if it is a cost trouble or.
if it is instead an amount trouble? Now, I want you to recognize that this is a principle.
that we frequently run into. Let me offer you an example. Okay, for instance, allow'' s say my other half and I,.
we take a look at just how much we'' ve been consuming out and also we have, you understand, for our individual spending plan. And our, we are going means over spending plan in concerns.
to eating in restaurants at dining establishments, alright? Currently, to reduced or attempt to meet our budget plan that.
we set for ourself in relation to dining in restaurants, we can do either points, or both. What are they? Do you recognize what I'' m getting at? >>>

>>> Go out less. > > We can go out much less, and that would certainly be. resolving the quantity trouble. Okay? Or, what else could we do? >>> > Cheaper dining establishment. >>> > We can go to less expensive dining establishments. Right? >> > > Pizza Hut >>. > > Which is a price, assaulting it from the.
cost side. Does that make feeling? Regardless we could decrease the amount that.
we are investing in dining in a restaurant. Either eat in restaurants less, quantity, or go to more affordable.
Go to Taco Bell, obtain their value food selection. Okay? Here'' s one more instance.
the employer stated, hi there we are slower than what we assumed we would certainly be tonite, I need to.
Okay. Well that supervisor is attempting to regulate their.
labor prices by assaulting which of those aspects, rate or quantity? >>>

>>> Amount >>. > > Amount. > > Quantity. Less hours being functioned. Which makes more sense than saying, hi there.
we'' re a little sluggish tonight, everyone stays below yet I'' m gon na lower everybody'' s pay price. by 20 %. ? Currently'that ' d be an odd means of attacking the.
cost issue. Okay? No. The manager claims we'' re gon na attack the amount
. side of it. Okay? This whole suggestion pertains to, there'' s a principle. called monitoring by exemption. Have you ever heard that in any of your courses? Monitoring by exemption recognizes that we.
have a limited quantity of time and also other resources are likewise limited, and so when we strike an issue,.
we really want to, truly wan na pierce in on where the problem really is.Okay? We really want the emphasis on where the problem.
is, '' reason that ' s where we can do the most excellent. Correct? ? Okay. So what we'' re going to do is we ' re gon na address. this idea of basic prices, alright? Now, we require to introduce the principle of requirements. What is a criterion? Okay? Well, a requirement is like an allocate one.
thing of output. Okay? It'' s practically best to highlight it by simply.
doing an example.So let '

s claim that we created these shelfs.
over below. It'' s a really easy item, there'' s actually just.
One product, and also that'' s plywood? Okay? A requirement for this shelf may be in.
regards to route materials that every bookshelf we produce must use 30 square feet of plywood.
30 square feet of plywood per shelf. You with me? And that plywood should set you back 50 cents per.
square foot. You with me? This is an amount criterion, this is a price.
Currently that is in regards to route products. Currently what we'' re additionally gon na locate out is there.
And we must be paying our manufacture labor.
Are you with me? Currently this is the amount side of it, but with. Labor we don ' t really, we use hours, that ' s how we determine the quantity? As well as this is the cost part of it, but with. labor we claim, we don ' t state, what ' s your cost per hr, we state what'' s your rate per hr? Okay? Are you with me? However that is an instance of standards for direct.
materials as well as straight labor. Currently, there are also some criteria in concerns.
That ' s what you '
ll do, you ' ll do some of that. Everybody understand what the suggestion of standards.
remains in that instance? Consider, coming off that a little bit.Let ' s consider some more criteria. Now when I functioned at Pizza Hut, I worked at.
I ' m so thankful I functioned there ' cause it ' s provided. Where'' d you guys work? > > Okay.
per pizza in relation to products. And I still remember several of these over 30.
years later. Like I bear in mind back then, a big pepperoni.
pizza must have 36 pepperonis. A tool should have 24 pepperonis and a little.
must have 12 pepperonis. Right? Have you men, did you individuals have requirements.
like that in all? Or in some cases it'' s by weight. > >>Yeah, we had it by, '' reason our pepperonis.
were rather large pieces so we needed to, normally 3 by three or more by two or something.
like that. >>>

>>> Okay. > > Garnishes like cheese and stuff were by weight,.
Pepperoni we, it wasn'' t like amount, it was simply, you had to have like a finger-space.
length. >>> > Yeah. >>> > In in between each. >>> > Okay. But it seems like there were some amount.
Standards there? I mean, aren'' t recipes this way? When you take a look at a recipe, isn'' t it providing.
You'' ve seen the ideas of standards before. There'' s additionally requirements in concerns to labor. Now, I wear'' t understand if you ' ve ever before been in this.
Okay? That'' s kind of a labor standard for that. We come across these requirements in life,.
and also like I claimed, it'' s type of the budget for one unit.Now, think of this. Let ' s attend to some basic points. Some things in regards to requirements. Just how do we get these criteria? Well, they are based upon very carefully pre-determined.
amounts. We'' ll discuss that more in a second. Like I claimed, we use these for labor and product.
and also overhanging although we'' ll mostly simply speak about labor as well as product. It'' s kind of an expected level of performance,.
? And we use these as benchmarks, all right? Now allow'' s pierce down a little extra. Let'' s ask a few inquiries in concerns to these. conventional expenses, or these criteria. Firstly, where do these standards come.
from? Okay? Where do these standards come from? Well, consider it.Come off

that momentarily. Where do you assume they thought of the criterion.
> > Possibly. > > I wager one of their chefs simply kind of made.
a pizza and also observed how it was like, '' til it was you understand, looked nice and tasted great.
> > I believe you ' re exactly. I indicate, can'' t you see a circumstance where maybe. They stated, this is as well, these aren'' t sufficient,.
and you can have way too much pepperoni on a pizza, can'' t you? I indicate it gets all kind of oily? I assume you'' re specifically right, Blake. You probably had a chef there who claimed, this.
They'' d say, we have these standards not '' reason. Amounts in these quantities. And also we want that if you go to a Pizza Hut.
They ' re all making use of the very same criteria? > > An efficiency specialist. > > Hr as well as a half.Where do you assume we obtained that standard, it
should take a half and a hr to make a bookshelf? >>> > Probably variety of hours functioned divided
by number of bookcases made? >>> > Perhaps, however there was some kind of observation
Of workers making these things? Okay? And also you'' re right, that sometimes we enter
the performance specialists and claim, this would be much easier if you did this.But it ' s some kind of'monitoring of people
Okay? Now.
Currently allow'' s ask another concern. What is the distinction between practical vs. excellent standards?
okay? Well, suitable standards are based upon perfection,
all right? They are very hard to acquire, as well as hence
they'' re typically inhibiting, fine? To staff members. '' Reason they ' re really challenging to obtain, all ? Practical requirements are attainable with sensible initiative and also efficiency. They'' re hard to obtain, but with sensible effort and efficiency, you can acquire it.Now, allow me provide you an instance of sensible vs. perfect criteria in concerns to products for, one of the points I can do is I can do ceramic tiling. Has anybody ever before done that? You lay ceramic tiling like in a washroom or a cooking area or whatever. I discovered just how to do that concerning 15, twenty years back and also kept assisting friends and stuff like that. So I know just how to do that, fine? Well, allow me give you an example. Let'' s have a look at a very basic, allow'' s. state we have a square space right here, and also it is 10 foot by 10 foot. You with me? Okay? Therefore every one of these tiles is the standard.
It'' s a little much less, actually. > > 10. Allow ' s say we have a room that is 100 square.
foot by one foot, okay? Now, if we were going to state we'' re going
to. make use of an excellent criterion, the number of tiles would I go >>acquire?

>>> > 100. > > I would go purchase 100 tiles? Now could you tile that area with 100 ceramic tiles? > >>Mm-hmm. > > It ' s possible, however it would certainly be incredibly.
hard. Why? Well, since every currently as well as after that you damage.
A floor tile or you reduced it wrong? So you wind up throwing it away, or possibly you.
An optimal standard based
on perfection excellenceReally
space or whatever, right? A practical criterion that I developed for.
In this situation it'' s 100 square feet.And I increase, and I obtained 10% extra. 10% of 100 ceramic tiles is 10 ceramic tiles, I'' d purchase 10. That ' s a functional criterion.
What regarding labor? Well, reflect to that hour and also a half per.
shelf. Right? Okay, allow ' s claim that you 5 are my bookshelf. Assemblers? And also I have seen all of you make bookshelves. and also for you four, you understand, in some cases it
' s regarding one factor six hours, occasionally it ' s. regarding one point 4 hours, okay?'So I come up with one point 5 hours, all right? Now allow ' s state though that I have Jeremiah. as a, likewise as a bookshelf assembler and

for some reason, God has offered him the gift of. constructing bookshelves.He is the LeBron James of shelf assemblers,. as well as nobody knows how he does it, however this guy can construct a bookshelf and it'' s a good. >>bookshelf, in>one hr. > > Mm-hmm. > > Okay? Yet he is the LeBron James of bookshelf assemblers. Well, if I use that one hour based on excellence,.
Excellence is Jeremiah in this instance? That would certainly be an ideal criterion, yet an useful.
criterion would be regarding a half and also a hr. Does that make good sense? It permits, you understand, again, maybe you.
might make a cut in the plywood incorrect and also you have to go back and also do it or you know,.
perhaps something doesn'' t fit right or you recognize, whatever. Okay? Points occur. You understand the principle? So when we create standards, individuals, we use.
the principle of sensible requirements, all right? Currently, back to the slides. Allow'' s resolve the principle of a basic cost. card. What is a common price card? Well, a common cost card could resemble.
this. This is for a certain item that we create.
and it is stating, now there, it'' s, for simplistic objectives we only have one raw material.But they '

re saying for each product we generate,.
we ought to utilize one kg of raw products and our market price should be $25 per kilo.
for an overall common expense in regards to direct materials of $25. In relation to route labor, it must take.
2 hours to produce one product. We need to be paying a basic price of $20.
Make feeling? Now below is for variable MOH, but we'' re not.
Okay? Why wear ' t you pass one of these out to everyone. We ' re gon na do an instance right here, people, ' reason.
Allow ' s take an appearance at this instance. But before we do that, allow ' s speak a little. little bit on a little'higher degree.
Below ' s what we ' re'gon na do. Of all, we ' re just gon na talk regarding. straight materials now.
So this is done in concerns to route products. Are you with me? > > Can ' t see. > > Okay, it ' >>s all >> in regards to direct materials,. so neglect labor for a 2nd. Below'' s what we ' re gon na do. We ' re gon na identify a number
and we ' re. mosting likely to determine it and put it appropriate there.We ' re gon na calculate one more number as well as we'' re. gon na place it right below. We ' re gon na compute an additional number and we'' re. gon na put it right here. Okay? The distinction between these 2 numbers is.
going to be called the rate variation in relation to route products, and also the difference between.
these two numbers will be called the amount difference, okay? You with me? Okay, currently just how do we compute these numbers.
that go in these bubbles? Well, this number will be the actual quantity.
times the real price paid. The real quantity purchased and also utilized times.
the actual rate paid. This bubble will certainly be the basic quantity.
that we must have used times the common price that we need to have paid. And this bubble will certainly be the actual quantity.
times the typical price. Are you with me? Okay? Currently, if you go back to the slides, this is.
the exact same point that the slide is claiming, okay? The market price is the amount that should.
have been paid per our common expense card for the resources gotten, and also the requirement.
quantity is the quantity that should have been made use of for the actual great output.Now, they likewise sometimes discuss these. formulas right here.
I put on ' t actually utilize these. That ' s a various way of thinking of the.
Okay? I simply think it'' s less complicated. I ' m gon na highlight some things as we go with.
today once again we'' re simply going to focus on straight materials.So I ' m gon

na concentrate the information we require,.
Okay. A common cost card for the manufacture of.
one table reveals the following: This is the standard price card, fine? For every table we should make use of four square.
feet of lumber as well as we need to be paying a typical cost of three dollars per square foot for.
an overall of 12.

Currently in relation to route labor, it should.
take two hrs per table, and also we need to be paying 8 bucks a hr for a total of.
16, alright? In November, the firm created 1000 tables. Real manufacturing took 2300 direct labor hrs.
The lumber price 12,090 while the employees''. What we'' re gon na do is compute the cost.
and amount differences for straight products. We are simply functioning on straight materials.
currently, fine? So let me highlight the information that we.
require to do our straight products. Okay, we require to understand that we produce.
tables, alright? We require to recognize our direct material requirements.
We do need to recognize that we generated 1000 tables. Real production took, all right, I'' m not gon na. Okay, the things I didn'' t highlight is in relates to.
to guide labor; we can neglect it for now.Are you with me? I ' m gon na use that information to number.
Currently. We need to identify some things below, alright?
rate, standard quantity as well as market price from this information up below. '' Cause aren ' t those the variables we need.
The typical price. What'' s the typical cost? > > Conventional price is three dollars a square.
Okay? The actual quantity is pretty, exactly how much actual.
> > 3900 square feet. Real price. Well, it doesn'' t state the real cost we paid.
per square foot, yet it does tell us that the lumber price $12,090, right? Well, whenever you purchase something, what.
you get charged is the real quantity you acquired times the actual cost, right? Real quantity times actual price amounts to.
3900 times our real cost equates to 12,090. > > Thank you. Our actual quantity times our actual rate.
amounts to 12,090. We understand our actual amount is 3900 square.
Feet, so 3900 times our real cost equals 12,090? Well can we identify our real price? >>> > Mm-hmm >>. > > Yeah, we can. Just take 12,090, divide by 3900 and what. is that >>? > > 3.10. > >>Three dollars as well as 10 cents? Is that right? Currently we recognize our real price. Three dollars and 10 cents per square foot. Currently our basic amount. Currently this is where students get mixed up. What do you believe one of the most common thing that.
individuals claim our basic amount is? >>> > 4000 >>. >>> > 1000. > > That ' s the proper response, Jeremiah. A whole lot of times individuals will state, our requirement.
quantity is four.No? That'' s not, not rather right there. What they'' re claiming is, we must use four.
square feet of lumber for every table we generate. Just how many tables did we produce? >>> > 1000. > > 1000 tables. What is 4 >>times >>1000? > > 4000. > > 4000 square feet. You with me? This tells us how much lumber we must '
ve. made use of per table that we produced.Well, we ought to

use 4 square feet for each. table created, we actually generated 1000 tables. 4 times 1000, we must have utilized 4000. square feet. Are you with me?
now currently have all the items that we needRequire to do our variations, okay? Okay, our actual quantity is 3900 square feet. Our real rate is three bucks as well as 10 cents. per square foot. So somebody bang this out on a calculator. What ' s 3900 times 3 bucks and 10 cents? > > 12,090? > > It ' s 12,090 and we understood that, didn >>' t we? > > Yes. > > We understood'that, >>alright >>? ' Cause it told us up here.Okay, our real quantity is 3900 square feet. What ' s our typical rate? > > 3 dollars. > > 3 bucks per square foot. What ' s three times 3900'? I think it ' s 11,700? Is that right? > > Yes. > > Mm-hmm >>. >>> > Okay. Our common amount is what? 4000? What'' s our basic cost? Three bucks per square foot? This is 4000 square feet times three dollars.
per square foot. 3 times 4000 is 12,000, okay? Currently, the distinction between these 2 numbers.
is 390 dollars. The distinction in between these 2 numbers is,.
neglect my little mark that I did there inadvertently. 300 dollars, remedy? If these are favorable, currently we have to make a decision.
Allow'' s take an appearance at the price variance. Do you believe it'' s undesirable or positive? > > It >>'cost you more than– > > ' Reason our common price was 3
you say it'' s desirable or undesirable? > > Unfavorable. > > In fact, it'' s positive. Below ' s why. Now these because our requirements permit this
. are functional requirements. Our practical standards allowed us 4000 square.
feet of lumber and we just made use of 3900. Currently that doesn'' t mean we shorted them on lumber,.
that simply means we were much more efficient. Or going back to the ceramic tile example, maybe I.
enabled myself 110 floor tiles for that space and I only made use of 105. Does that make feeling? >>> > Mm-hmm >>. > > To make sure that is a positive variation, all right? Currently, what would certainly be our complete difference here? What'' s the >>net of those? > > 90 negative. > > 90 dollars unfavorable. Exactly how ' d we obtain that? Well, 390 undesirable, 300
favorable nets. out to 90 unfavorable, best? Or, thanks. I keep not scooting points up. 390 negative, 300 favorable webs out to.
> > Or, I want you to likewise understand, that'' s. likewise the difference in between that and also that. The real vs. the criteria. And you'' d know we have a 90 buck undesirable.
>'> Rate. > > It ' s on price.
Currently what title of individual do you think is in. regards to the cost? If you had an undesirable rate variance,>. >>Who do you believe would you wan na go talk to? > > Buying. > > Probably the buying individuals, right? Hey what'' s, are rates going up? Inform me what ' s taking place. Okay? If you had, currently we have favorable amount. difference, yet allow ' s say we had an undesirable amount variance in regards to guide materials. Where would certainly you go there? That would certainly suggest what? That we'' re making use of a lot more basic material than what.
we should be for that quantity of result? >>> > Most likely a reduced individual, wouldn'' t you? > > You ' d possibly to like your manufacturing supervisor.
or your factory supervisor, right? This is an additional factor to do this kind of.
evaluation, due to the fact that different individuals are, and different departments supervise of these,.
fix? So this aids us focus in on that particular this is not.
an amount problem.This is a rate

issue, isn'' t it? Okay, currently we ' re gon na speak more regarding analysis.
of these later. Okay? And remember, we have simply chatted concerning direct.
Currently take an appearance back at this. One thing I want to aim out is when you.
put your numbers in your bubbles, they ought to all be in the very same ballpark.12,090, 11,700, 12,000. Does that make feeling? Below'' s what some students do. They use that 4 inaccurately and they have.
12,090, 11,700 and also 12. Are those 3 numbers in the same ball park? No. That generally implies you made some kind of an.
mistake. That make good sense? Okay? I want you to look at this in your publication,.
and I want you to deal with this a little and also do some research for me, fine? So, what I desire you to do, you wan na do some.
much more distributing for me, Jeremiah? What I desire you to do for homework, two things. I want you to do 2 issues on this handout,.
fine? This is the straight materials, the direct material.
variation troubles. This is lecture number what? 239? Okay? As well as I have number one and second, I want.
I '
ve got check figures so you can know recognize. You ' re doing it correctly, all
? That ' s what I want you to do as homework.
If you desire extra technique, if you. You can do this one as extra technique, so. I ' m not gon na do a homework check over.
That ' s, you recognize, back a couple of web pages. If you want some extra method in concerns. > > Mm-hmm.
> > Okay? One other thing I ' m gon na offer you, I ' m gon na.
We ' ll talk a lot more regarding that at the beginning. Okay? It ' ll assistance you recognize if you ' re obtaining the

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