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Running head: DOMESTIC VIOLENCE
4
DOMESTIC VIOLENCE
Domestic Violence
Julie Cavanaugh
Unit 6 Assignment
CJ-333
Purdue Global University
Domestic Violence
Characteristics of abusers
Abusers are quick involvers
An abuser is charming at the initial stages showering the other
partner with attention, adoration, and praise (Dutton, 2007). The
courtship seems more intense and sweet. However, the person
pushes and calls for an exclusive engagement or association.
Abusers tend to be attached in a relationship quickly such that
the other partner has very little knowledge on their family or
their past. At this stage, the person might even give suicidal
threats if the other partner slows down towards the courtship.
Abusers isolate their partners
Abusers try to take up much time of the other partner as the
relationship progresses. The person convinces the other partner
that they don’t need to be with other people such as friends
since he or she loves the other partner so much. Abusers then
wear away the support network of the other partner. For
example, the person may initiate conflicts with friends and
family of the partner in order to discourage her or him from
being with them. Moreover, an abuser tries to control the other
partner’s access to transportation and communication (phones)
in order to keep them in the check. Abusers observe every
movement of their partners even by other parties instructing
them to watch over the partner for them.
Abusers are very jealous and manipulative
Abusers see other people as threats to their relationships such
that they may accuse their partners of flirting with other people
(Van Hasselt, Morrison, Bellack, & Hersen, 1988). Abusers tend
to be very intelligent because they know how to detect weak
spots. Abusers use past pain and vulnerability of partners to
their advantage.
Critical and inconsistent
Although the other partner tries very hard, she cannot satisfy an
abusive partner. Abusers tend to assault partners verbally and
think nothing of degrading. Abusers are inconsistent regarding
moods. Their moods swing from one minute to the other. For
example, the person might be sweet and happy in one moment,
only to pound his fist in the other moment.
Four characteristics of abusers in domestic violence situations
Intimidating and threats
Abusers in domestic violence situations intimidate and threaten
their partners. Such abusers threaten the other party causing
them excessive fear. The partner may destroy property as a way
of threatening the other party. Moreover, the partner may even
hurt or kill pets as a way to intimidate partners. Such threats
and intimidation make the other partner not to take action in
fear of being hurt or being killed.
Intent and choice
Abusers are very sensitive as they use violence. Abusers in
domestic violence are rarely indiscriminately violent. These
choices are revealed in social networks, communities, or
workplaces where they are not violent (Dutton, 2007). However,
abusers choose how, where and when to inflict violence. For
example, if a friend knocks the door, the person changes from a
violent person to a very pleasant in the middle of an abusive
incident.
Use of control and physical discipline
Abusers in domestic violence tend to use excessive control and
physical discipline. The abuser often forces their partners
(especially women) to quit their jobs in order to look after
children and the house. The abuser might physically discipline
their wives and children to punish a mere mistake. Abusers have
a poor understanding of suitable behaviors in children at various
stages and ages.
Externalizing the cause of their behavior
Abusers in domestic violence situations tend to give external
reasons for their violent behavior. For instance, abusers may
blame their violent actions on the behavior of the other partner.
They may also blame stress, bad moods, or alcohol on their
behavior.
Roles of substance abuse and its effect on domestic violence
Alcohol and substance abuse is a primary cause of severity and
presence of abuse in a domestic violence (Van Hasselt et al.,
1988). An alcoholic is always violent and causes harm to the
other partner. Abusers also tend to abuse substances when they
want to be violent toward their partners or victims. After their
violent behavior, they blame on alcohol. Substance abuse
creates conflicts because addicts may even sell properties in
order to afford the drugs; this leads to conflicts. Substance
abuse deteriorates existing domestic violence. For example,
alcoholic men show higher rates of violence toward their
spouses. Alcoholic men assault their spouses more frequently
leading to serious injuries.
Credibility of resources
I made sure the authors and sources are credible since they
deeply covered the depth of the topic; domestic violence. The
information given was not biased in any way. The information
is updated as the two sources have been edited recently. The
authors are also rich in information on domestic violence having
studied psychology.
References
Dutton, D. G. (2007). The abusive personality : violence and
control in intimate relationships (2nd ed.). New York ; London:
Guilford Press. Retrieved from
http://www.worldcat.org/title/abusive-personality-violence-and-
control-in-intimate-relationships/oclc/180753221
Van Hasselt, V. B., Morrison, R. L., Bellack, A. S., & Hersen,
M. (Eds.). (1988). Handbook of Family Violence. Boston, MA:
Springer US. https://doi.org/10.1007/978-1-4757-5360-8
As a consultant for BUSI 2083 LLP , a detailed analysis has
been made for the cost and revenues of two products R2D2 and
BB8. Firstly they are using traditional costing system for
analysing the profitability of two products whereby LABOR
HOUR RATE has been used as a method of absorbing
production overheads. Following analysis has been made
Model
Total
R2D2
BB8
Sales
$11,125,000
90,00,000
21,25,000
Cost of Goods Sold
69,00,000
54,90,000
14,10,000
Gross Margin
42,25,000
35,10,000
7,15,000
Less: Selling and Administrative Expenses
36,75,000
34,50,000
2,25,000
Operating Income
$550,000
60,000
4,90,000
Number of Units Produced and Sold
30,000
5,000
LABOR HOURS per unit
2
3
LABOR HOURS
75000
60000
15000
PREDETERMINED ABSORPTION RATE
36
per labor hour
(BASED ON LABOR HOURS)
DETAILS OF TRADITIONAL COSTING SYSTEM
R2D2
BB8
Direct materials
2250000
600000
Direct Labor
1080000
270000
PRIME COST
3330000
870000
4200000
Factory overheads
2160000
540000
2700000
TOTAL PRODUCT COST
5490000
1410000
6900000
Units
30,000
5,000
PRODUCT COST PER UNIT
183
282
(EXCLUDING Selling and Admistrative exp)
Add SELLING per unit
115
45
TOTAL COST PER UNIT
298
327
SELLING PRICE PER UNIT
300
425
As per traditional costing system, both products are looking
profitable as selling price in both cases exceed the cost per unit.
ANALYSIS UNDER ACTIVITY BASED COSTING SYSTEM
Activity Cost Pool
Estimated Overhead Costs
Total
R2D2
BB8
COST DRIVER RATES
R2D2
BB8
Machine setups (number of setups)
3,12,000
1,600
1,000
600
195
195000
117000
Quality control (number of inspections)
5,40,000
9,000
4,000
5,000
60
240000
300000
Purchase orders (number of orders)
1,35,000
1,200
840
360
112.5
94500
40500
Soldering (number of solder joints)
6,75,000
2,00,000
60,000
1,40,000
3.375
202500
472500
Shipments (number of shipments)
1,98,000
600
400
200
330
132000
66000
Machine-related (machine-hours)
8,40,000
70,000
30,000
40,000
12
360000
480000
1224000
1476000
R2D2
BB8
Direct materials
2250000
600000
Direct Labor
1080000
270000
PRIME COST
3330000
870000
Factory overheads
1224000
1476000
TOTAL PRODUCT COST
4554000
2346000
Units
30,000
5,000
PRODUCT COST PER UNIT
151.8
469.2
(EXCLUDING Selling and Admistrative exp)
Add SELLING per unit
115
45
TOTAL COST PER UNIT
266.8
514.2
SELLING PRICE PER UNIT
300
425
From above ABC analysis it is very clear that BB8 is a loss
making item. Its basic product cost (Even excluding selling
costs) exceeds the selling price and after putting selling cost
there is huge loss per unit.
RECOMMENDATIONS
There should not be any sense in increasing or expanding sales
of a loss making item. BB8 sales should not be expanded.
Decision making using traditional costing can be very
dangerous as traditional costing subsidizes cost of one product
at the cost the other product. ABC gives better decisions.
“BB8 seems to sell itself” as they are selling it below cost. For
consumers, it’s a win win situation but for seller it is not
advisable.
In order to improve overall profits of the company the company
should either increase the selling price of BB8 or discontinue its
production and sale as every incremental unit of BB8 creates
extra loss for the company
UTILITY OF ABC
ABC helps in bringing cost relationship with its cost drivers and
hence is very useful in decision making. It explains the
undercosting and undercosting created under the traditional
costing. Activity based costing does not charge any general
overheads on single basis but for every activity there is a
separate most reasonable factor affecting it (called cost driver).
ABC provides best support for managerial strategic decision
making.
Background
You are a Consultant for the professional service firm, BUSI
2083 LLP. Your firm specializes in providing a wide variety of
internal business solutions for different clients. It is your first
day on the job and a Manager asks you for some help with a
client in the aerospace sector. Eager to please on your first day,
you head over to Galaxy Incorporated and sit down with the
Executive Vice President to obtain more information.
“That R2D2 model is such a stinker! I think it's time to cut back
its production and shift our resources toward the new BB8
model,” said Justin Medakiewicz, Executive VP of Galaxy
Incorporated. “Take a look at this Income Statement I've
received from accounting. The BB8 is generating over eight
times as much profit as the R2D2 on one-sixth of the unit sales.
I'm convinced that we should focus on the BB8 going forward.”
The year-end statement which Justin was referring to is shown
below.
Model
Total
R2D2
BB8
Sales
$11,125,000
$9,000,000
$2,125,000
Cost of Goods Sold
6,900,000
5,490,000
1,410,000
Gross Margin
4,225,000
3,510,000
715,000
Less: Selling and Administrative Expenses
3,675,000
3,450,000
225,000
Operating Income
$550,000
$60,000
$490,000
Number of Units Produced and Sold
30,000
5,000
“The numbers sure look that way,” replied Melissa Montoro, the
company's sales manager. “But why isn't the competition
interested in replicating the BB8? I know we've been producing
the model for only three years, but I'm surprised that more of
our competitors haven't recognized what a cash cow it is.”
“I think it's our new automated plant,” replied Justin. “Now it
takes only two direct labour hours to produce a unit of the
R2D2 and three direct labour hours to produce a unit of the
BB8. That's considerably less than it used to take us.”
“I agree that automation is very beneficial,” replied Melissa. “I
suppose that's how we're able to hold down the price of the
BB8. Trekkie Corporation in the UK tried to bring out a BB8
but discovered they couldn't come close to matching our price.
But Trekkie is killing us on the R2D2 by undercutting our price
with some of our best customers. I suppose they'll pick up all of
our R2D2 business if we move out of that market. But who
cares? We don't even have to advertise the BB8; it just seems to
sell itself.”
“My only concern about automation is how our manufacturing
overhead rate has shot up,” said Justin. “Our total
manufacturing overhead cost is $2,700,000. That comes out to
be a hefty amount per direct labour hour, but Timothy down in
accounting has been using direct labour hours as the base for
computing overhead rates for years and doesn't want to change.
I don't suppose it matters as long as costs get assigned to
products.”
“I've never understood that debit and credit stuff,” replied
Melissa. “But I think you've got a problem in production. I had
lunch with Lily yesterday and she complained about how
complex the BB8 is to produce. Apparently they have to do a lot
of setups, special soldering, and other work on the BB8 just to
keep production moving. And they have to inspect every single
unit.”
“It'll have to wait,” said Justin. “I'm writing a proposal to the
board of directors to phase out the R2D2. We've got to increase
our bottom line or we'll all be looking for jobs.”
Compute the predetermined overhead rate based on direct labour
hours that the company used during the year. (There was no
underapplied or overapplied overhead for the year.)
Direct materials and direct labour costs per unit for the two
products are as follows:
R2D2
BB8
Direct Materials
$75
$120
Direct Labor
$36
$54
Using these data and the rate computed in (1) above, determine
the unit product cost of each product under the company's
traditional costing system.
Assume that the company's $2,700,000 in manufacturing
overhead cost can be assigned to six activity cost pools as
follows:
Expected Activity
Activity Cost Pool
Estimated Overhead Costs
Total
R2D2
BB8
Machine setups (number of setups)
$ 312,000
$ 1,600
1,000
600
Quality control (number of inspections)
540,000
9,000
4,000
5,000
Purchase orders (number of orders)
135,000
1,200
840
360
Soldering (number of solder joints)
675,000
200,000
60,000
140,000
Shipments (number of shipments)
198,000
600
400
200
Machine-related (machine-hours)
840,000
70,000
30,000
40,000
$2,700,000
Given these data, would you support a recommendation to
expand sales of the BB8? Explain your position.
From the data you prepared in (3) above, why do you suppose
the BB8 “just seems to sell itself”?
If you were president of Galaxy Incorporated, what strategy
would you follow from this point forward to improve the
company's overall profits?
How might Galaxy Incorporated find the ABC information
helpful in managing its business?

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1Running head DOMESTIC VIOLENCE4DOMESTIC VIOLEN.docx

  • 1. 1 Running head: DOMESTIC VIOLENCE 4 DOMESTIC VIOLENCE Domestic Violence Julie Cavanaugh Unit 6 Assignment CJ-333 Purdue Global University Domestic Violence Characteristics of abusers Abusers are quick involvers An abuser is charming at the initial stages showering the other partner with attention, adoration, and praise (Dutton, 2007). The courtship seems more intense and sweet. However, the person pushes and calls for an exclusive engagement or association. Abusers tend to be attached in a relationship quickly such that the other partner has very little knowledge on their family or their past. At this stage, the person might even give suicidal threats if the other partner slows down towards the courtship. Abusers isolate their partners
  • 2. Abusers try to take up much time of the other partner as the relationship progresses. The person convinces the other partner that they don’t need to be with other people such as friends since he or she loves the other partner so much. Abusers then wear away the support network of the other partner. For example, the person may initiate conflicts with friends and family of the partner in order to discourage her or him from being with them. Moreover, an abuser tries to control the other partner’s access to transportation and communication (phones) in order to keep them in the check. Abusers observe every movement of their partners even by other parties instructing them to watch over the partner for them. Abusers are very jealous and manipulative Abusers see other people as threats to their relationships such that they may accuse their partners of flirting with other people (Van Hasselt, Morrison, Bellack, & Hersen, 1988). Abusers tend to be very intelligent because they know how to detect weak spots. Abusers use past pain and vulnerability of partners to their advantage. Critical and inconsistent Although the other partner tries very hard, she cannot satisfy an abusive partner. Abusers tend to assault partners verbally and think nothing of degrading. Abusers are inconsistent regarding moods. Their moods swing from one minute to the other. For example, the person might be sweet and happy in one moment, only to pound his fist in the other moment. Four characteristics of abusers in domestic violence situations Intimidating and threats Abusers in domestic violence situations intimidate and threaten their partners. Such abusers threaten the other party causing
  • 3. them excessive fear. The partner may destroy property as a way of threatening the other party. Moreover, the partner may even hurt or kill pets as a way to intimidate partners. Such threats and intimidation make the other partner not to take action in fear of being hurt or being killed. Intent and choice Abusers are very sensitive as they use violence. Abusers in domestic violence are rarely indiscriminately violent. These choices are revealed in social networks, communities, or workplaces where they are not violent (Dutton, 2007). However, abusers choose how, where and when to inflict violence. For example, if a friend knocks the door, the person changes from a violent person to a very pleasant in the middle of an abusive incident. Use of control and physical discipline Abusers in domestic violence tend to use excessive control and physical discipline. The abuser often forces their partners (especially women) to quit their jobs in order to look after children and the house. The abuser might physically discipline their wives and children to punish a mere mistake. Abusers have a poor understanding of suitable behaviors in children at various stages and ages. Externalizing the cause of their behavior Abusers in domestic violence situations tend to give external reasons for their violent behavior. For instance, abusers may blame their violent actions on the behavior of the other partner. They may also blame stress, bad moods, or alcohol on their behavior. Roles of substance abuse and its effect on domestic violence
  • 4. Alcohol and substance abuse is a primary cause of severity and presence of abuse in a domestic violence (Van Hasselt et al., 1988). An alcoholic is always violent and causes harm to the other partner. Abusers also tend to abuse substances when they want to be violent toward their partners or victims. After their violent behavior, they blame on alcohol. Substance abuse creates conflicts because addicts may even sell properties in order to afford the drugs; this leads to conflicts. Substance abuse deteriorates existing domestic violence. For example, alcoholic men show higher rates of violence toward their spouses. Alcoholic men assault their spouses more frequently leading to serious injuries. Credibility of resources I made sure the authors and sources are credible since they deeply covered the depth of the topic; domestic violence. The information given was not biased in any way. The information is updated as the two sources have been edited recently. The authors are also rich in information on domestic violence having studied psychology. References Dutton, D. G. (2007). The abusive personality : violence and control in intimate relationships (2nd ed.). New York ; London: Guilford Press. Retrieved from http://www.worldcat.org/title/abusive-personality-violence-and- control-in-intimate-relationships/oclc/180753221 Van Hasselt, V. B., Morrison, R. L., Bellack, A. S., & Hersen, M. (Eds.). (1988). Handbook of Family Violence. Boston, MA: Springer US. https://doi.org/10.1007/978-1-4757-5360-8 As a consultant for BUSI 2083 LLP , a detailed analysis has been made for the cost and revenues of two products R2D2 and
  • 5. BB8. Firstly they are using traditional costing system for analysing the profitability of two products whereby LABOR HOUR RATE has been used as a method of absorbing production overheads. Following analysis has been made Model Total R2D2 BB8 Sales $11,125,000 90,00,000 21,25,000 Cost of Goods Sold 69,00,000 54,90,000 14,10,000 Gross Margin 42,25,000 35,10,000 7,15,000 Less: Selling and Administrative Expenses 36,75,000 34,50,000 2,25,000 Operating Income $550,000 60,000 4,90,000 Number of Units Produced and Sold 30,000 5,000 LABOR HOURS per unit
  • 6. 2 3 LABOR HOURS 75000 60000 15000 PREDETERMINED ABSORPTION RATE 36 per labor hour (BASED ON LABOR HOURS) DETAILS OF TRADITIONAL COSTING SYSTEM R2D2 BB8 Direct materials 2250000 600000 Direct Labor
  • 7. 1080000 270000 PRIME COST 3330000 870000 4200000 Factory overheads 2160000 540000 2700000 TOTAL PRODUCT COST 5490000 1410000 6900000 Units 30,000 5,000 PRODUCT COST PER UNIT 183 282 (EXCLUDING Selling and Admistrative exp) Add SELLING per unit 115 45 TOTAL COST PER UNIT 298 327 SELLING PRICE PER UNIT
  • 8. 300 425 As per traditional costing system, both products are looking profitable as selling price in both cases exceed the cost per unit. ANALYSIS UNDER ACTIVITY BASED COSTING SYSTEM Activity Cost Pool Estimated Overhead Costs Total R2D2 BB8 COST DRIVER RATES R2D2 BB8 Machine setups (number of setups) 3,12,000 1,600 1,000 600 195 195000 117000 Quality control (number of inspections) 5,40,000 9,000 4,000 5,000 60 240000 300000 Purchase orders (number of orders) 1,35,000 1,200 840 360
  • 9. 112.5 94500 40500 Soldering (number of solder joints) 6,75,000 2,00,000 60,000 1,40,000 3.375 202500 472500 Shipments (number of shipments) 1,98,000 600 400 200 330 132000 66000 Machine-related (machine-hours) 8,40,000 70,000 30,000 40,000 12 360000 480000 1224000 1476000
  • 11. Factory overheads 1224000 1476000 TOTAL PRODUCT COST 4554000 2346000 Units 30,000 5,000 PRODUCT COST PER UNIT 151.8 469.2 (EXCLUDING Selling and Admistrative exp)
  • 12. Add SELLING per unit 115 45 TOTAL COST PER UNIT 266.8 514.2 SELLING PRICE PER UNIT 300 425 From above ABC analysis it is very clear that BB8 is a loss making item. Its basic product cost (Even excluding selling costs) exceeds the selling price and after putting selling cost there is huge loss per unit.
  • 13. RECOMMENDATIONS There should not be any sense in increasing or expanding sales of a loss making item. BB8 sales should not be expanded. Decision making using traditional costing can be very dangerous as traditional costing subsidizes cost of one product at the cost the other product. ABC gives better decisions. “BB8 seems to sell itself” as they are selling it below cost. For consumers, it’s a win win situation but for seller it is not advisable. In order to improve overall profits of the company the company should either increase the selling price of BB8 or discontinue its production and sale as every incremental unit of BB8 creates extra loss for the company UTILITY OF ABC ABC helps in bringing cost relationship with its cost drivers and hence is very useful in decision making. It explains the undercosting and undercosting created under the traditional costing. Activity based costing does not charge any general overheads on single basis but for every activity there is a separate most reasonable factor affecting it (called cost driver). ABC provides best support for managerial strategic decision making. Background You are a Consultant for the professional service firm, BUSI 2083 LLP. Your firm specializes in providing a wide variety of internal business solutions for different clients. It is your first day on the job and a Manager asks you for some help with a client in the aerospace sector. Eager to please on your first day, you head over to Galaxy Incorporated and sit down with the Executive Vice President to obtain more information.
  • 14. “That R2D2 model is such a stinker! I think it's time to cut back its production and shift our resources toward the new BB8 model,” said Justin Medakiewicz, Executive VP of Galaxy Incorporated. “Take a look at this Income Statement I've received from accounting. The BB8 is generating over eight times as much profit as the R2D2 on one-sixth of the unit sales. I'm convinced that we should focus on the BB8 going forward.” The year-end statement which Justin was referring to is shown below. Model Total R2D2 BB8 Sales $11,125,000 $9,000,000 $2,125,000 Cost of Goods Sold 6,900,000 5,490,000 1,410,000 Gross Margin 4,225,000 3,510,000 715,000 Less: Selling and Administrative Expenses 3,675,000 3,450,000 225,000 Operating Income $550,000 $60,000
  • 15. $490,000 Number of Units Produced and Sold 30,000 5,000 “The numbers sure look that way,” replied Melissa Montoro, the company's sales manager. “But why isn't the competition interested in replicating the BB8? I know we've been producing the model for only three years, but I'm surprised that more of our competitors haven't recognized what a cash cow it is.” “I think it's our new automated plant,” replied Justin. “Now it takes only two direct labour hours to produce a unit of the R2D2 and three direct labour hours to produce a unit of the BB8. That's considerably less than it used to take us.” “I agree that automation is very beneficial,” replied Melissa. “I suppose that's how we're able to hold down the price of the BB8. Trekkie Corporation in the UK tried to bring out a BB8 but discovered they couldn't come close to matching our price. But Trekkie is killing us on the R2D2 by undercutting our price with some of our best customers. I suppose they'll pick up all of our R2D2 business if we move out of that market. But who cares? We don't even have to advertise the BB8; it just seems to sell itself.” “My only concern about automation is how our manufacturing overhead rate has shot up,” said Justin. “Our total manufacturing overhead cost is $2,700,000. That comes out to be a hefty amount per direct labour hour, but Timothy down in accounting has been using direct labour hours as the base for computing overhead rates for years and doesn't want to change. I don't suppose it matters as long as costs get assigned to products.” “I've never understood that debit and credit stuff,” replied Melissa. “But I think you've got a problem in production. I had lunch with Lily yesterday and she complained about how complex the BB8 is to produce. Apparently they have to do a lot of setups, special soldering, and other work on the BB8 just to
  • 16. keep production moving. And they have to inspect every single unit.” “It'll have to wait,” said Justin. “I'm writing a proposal to the board of directors to phase out the R2D2. We've got to increase our bottom line or we'll all be looking for jobs.” Compute the predetermined overhead rate based on direct labour hours that the company used during the year. (There was no underapplied or overapplied overhead for the year.) Direct materials and direct labour costs per unit for the two products are as follows: R2D2 BB8 Direct Materials $75 $120 Direct Labor $36 $54 Using these data and the rate computed in (1) above, determine the unit product cost of each product under the company's traditional costing system. Assume that the company's $2,700,000 in manufacturing overhead cost can be assigned to six activity cost pools as follows: Expected Activity Activity Cost Pool Estimated Overhead Costs Total R2D2 BB8 Machine setups (number of setups)
  • 17. $ 312,000 $ 1,600 1,000 600 Quality control (number of inspections) 540,000 9,000 4,000 5,000 Purchase orders (number of orders) 135,000 1,200 840 360 Soldering (number of solder joints) 675,000 200,000 60,000 140,000 Shipments (number of shipments) 198,000 600 400 200 Machine-related (machine-hours) 840,000 70,000 30,000 40,000 $2,700,000 Given these data, would you support a recommendation to
  • 18. expand sales of the BB8? Explain your position. From the data you prepared in (3) above, why do you suppose the BB8 “just seems to sell itself”? If you were president of Galaxy Incorporated, what strategy would you follow from this point forward to improve the company's overall profits? How might Galaxy Incorporated find the ABC information helpful in managing its business?