The document provides instructions for a group assignment assessing cost analysis and organizational decisions. Students must form groups of 3-4 students to answer questions analyzing the costs and profits of two product models, M1 and M2, for a manufacturing business. The questions require students to calculate the profit per unit for each model using activity-based costing and recommend which product the sales manager should try to sell based on their analysis. Additional information like annual sales, material costs, and overhead costs for each model is provided.

1. ACCT1064 Cost Analysis and Organisational Decisions
Assessment 1
INSTRUCTIONS TO CANDIDATES
· Duration of the assessment: 24 hours from the start of your
scheduled tutorial time
· Group leader to submit your answer booklet via Course
Canvas site
· Attempt ALL parts of the question
· Requirements: Form a group [no less than three (3) and no
more than four (4) students] to answer these questions.
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QUESTION 1
Kajaria is a manufacturing business which makes a product in
two models: Model M1 and model M2. Details of the two
products are as follows:
Particulars
Model M1
Model M2
Annual sales
12,000 units
10,000 units
Number of sales orders
200
125
Sales price per unit
$75
$70
Direct material cost per unit
$9
$9

2. Direct labour hours per unit
2 hours
2.5 hours
Direct labour rate per hour
$9
$9
Special parts per unit
15
20
Production batch size
75 units
500 units
Set-ups per batch
5
3
Other relevant information is as follows:
Particulars
Amount ($)
Cost driver
Setup costs
86,000
Number of setups
Material handling costs
54,000
Number of batches
Special part handling costs
57,000
Number of special parts
Invoicing
30,875
Number of sales orders
Other overheads
114,750
Direct labour hours

3. A customer has indicated an interest in placing a large order for
either model M1 or M2 and the sales manager wished to try to
sell the higher priced model M1.
Required:
(a) Calculate the profit per unit for each model using activity-
based costing.
(b) Identify which product the sales manager should try to sell
based on the information provided by your analysis. If there is
a loss-making product, then advise the relevant information that
the management needs to consider in taking any decision in
relation to the loss making product.
(15 + 5 = 20 marks)
--- END OF ASSESSMENT ---
Running head: ROLE REVERSE ACT 1
ROLE REVERSE ACT 7
Understanding Role Reverse Act
University Affiliation
Date of Submission

4. Section One
What I did
I led fellow interns in a project that was supposed to come up
with a solution to a problem that was affecting the organization.
I played the role of the only female member in the group.
Despite the fact that I was the only female in this act, I was the
leader of the project team. The project team was supposed to
investigate the reason why the sale of the organization had been
dropping at an alarming rate. The role was unique and aligned
to the assignment because it touches on uniqueness in gender. In
the employment sector, people hold different beliefs and
assumptions that affect the way they make decisions. For
example, it is unexpected for an organization that has only one
lady employee to choose the lady employee as the leader of the
organization. The reason behind it is that there is a misguided
notion that men are better than women when it comes to
providing leadership.
Where I did it
The act took place in an organization that took me in for an
internship. Organizations have changed the way they handle and
deal with interns. In the modern world of the employment
sector, interns are allocated real-world duties to test their
ability to deliver in line with the expectation of the organization
(National Center for Transgender Equality, 2016). The
organization had given my team and me a task that was real and
had an impact on the operations of the company.
How I prepared for it
Considering the fact that this was a unique role, I prepared for
it in different ways. The first way was psychological. It is
important to know that a sound mind is key to performing
exemplary. I was working in an environment that could pose a

5. challenge to my performance because of the assumptions that
were held about females. Therefore, I had to be ready for any
possible challenge that would be thrown to me because of my
gender. The second way of preparation was associated with the
delivery (National Center for Transgender Equality, 2016). In
the employment sector, a woman is seen to be less productive
when compared to a man. Therefore, when a woman is given a
role to play, she must be careful and meticulous. Male
counterparts are always on the look to try and identify a flaw
that might prove their assumptions right (National Center for
Transgender Equality, 2016).
Responses I got while performing the act
When performing the act, the responses were mixed. Some
responses were positive and encouraging while others were
demoralizing (National Center for Transgender Equality, 2016).
Some of the members of the project team did not have respect
for my gender (Science Plus, 2015). In some cases, some did not
shy away from showing it and that ended up offending me.
How I felt while performing the act
I felt different and strong when performing the act. I knew that I
was a representation of real-world females who are struggling in
the employment sector. I felt proud of myself at this point and I
was motivated to implement the act in real life.
What I would do differently
If I had to perform the act again, I would come up with a small
team that I would manage. The reason for doing so is to prove
that gender is not a barrier or limitation when it comes to
discharging leadership mandates.
Would you perform the act in the same location and at the same
time?
The location of the act was suitable as well as the time (TED
Talks, 2014). Therefore, I would perform the act in the same
location and at the same time.
Would you change your appearance during the act?
The role that I played in the act was appropriate and suitable for
the theme. Therefore, I would not change my role.

6. Would you do anything else differently?
In the act, I was the only female. In another act, I would like to
add another female to show the collaboration that can come out
of two female employees.
Section Two:
Can you explain the range of reactions to your act?
The act attracted different reactions. Whereas some of the
reactions were positive, other reactions were negative (TED
Talks, 2014). Some of the people reacted by acknowledging the
fact that a woman can be as responsible and effective as a man.
However, others believed that a man in the same position could
help to deliver better goals.
Did those reactions reflect any of the sociological scholarship
found in the course readings or in your research?
The reactions were a reflection of sociological scholarship
found in the course readings (Palfrey, 2017). The course
readings helped to understand how the world perceives people
of different genders. In the course readings, women were termed
to be victims of gender victimization and discrimination.
Did any of the reactions challenge that research?
None of the reactions affected the research. The reactions were
not new to me. In the case of the reactions that I might not have
anticipated, I was ready for them. Most of the reactions that I
encountered were in line with the beliefs that members of
society hold about people of the female gender.
How do you think class, race, age, and sexuality came into play
during the conception and performance of the act?
Class affected the perceptions and reactions of people. In the
act, I fitted in the working class and this affected the way
people saw me. The class came into play because it helped to
show the vast majority of the people who are affected by
discrimination and oppression. The race also had an impact on

7. the audience and therefore it came to play an essential role. Age
was also a factor for consideration. People perceive people of
different ages in different ways. For example, younger members
of society might not be taken seriously like their adults
counterparts (National Center for Transgender Equality, 2016).
It is therefore apparent that age came into play during the act.
Sexuality also played an essential role (National Center for
Transgender Equality, 2016). Members of society embrace
certain beliefs about different sexes. The beliefs that they hold
affect them when it comes to making judgments and addressing
people of different sexes. It, therefore, means that sexuality
played a part in the play (Big Think, 2011). In the case of race,
the sentiments are not any different. The race is one of the
factors that affect people when they are making judgments
about others. Society holds misinformed beliefs about people of
different races and that means that people would easily identify
my race and use it to make judgments (Dissels & Gallassi,
2019).
Was performing this act an act of feminism?
The performance of the act was an act of feminism. The act
demonstrated the need to give females equal opportunities as
males (Akhter & Naheed, 2014). It is therefore apparent that the
act was feminist.
Was your act an act of activism?
The act was also an act of activism. I was an activist for women
in society. I was championing the need to empower women and
offer them fair opportunities and chances. The act proved that a
woman can perform as better as a man (National Center for
Transgender Equality, 2016). It is therefore apparent that the act
can influence social change.

8. References
Akhter, N., & Naheed, F. (2014). Perceptions of Educated
women about the role of media in women
empowerment. European Scientific Journal, 10(31).
Big Think. (2011). Judith Butler: Your Behavior Creates Your
Gender | Big Think. Retrieved from
https://www.youtube.com/watch?v=Bo7o2LYATDc
Dissels, R., & Gallassi, A. L. (2019). Sue Westwood
(ed.)(2019). Aging, Diversity, and Equality: Social Justice
Perspectives. Abingdon and New York: Routledge, 376 pp.
ISBN: 978-0-415-78669-0 (hardback). International Journal of
Ageing and Later Life, 12(2), 153-157.
National Center for Transgender Equality. (2016). Frequently
Asked Questions about Transgender People. Retrieved from
https://transequality.org/issues/resources/frequently-asked-
questions-about transgender-people
Palfrey, J. (2017). Safe spaces, brave spaces: Diversity and free
expression in education. MIT Press.
Science Plus. (2015). Every Sex & Gender Term Explained.
Retrieved from
https://www.youtube.com/watch?v=V9QnnQN880o
TED Talks. (2014). The dangerous ways ads see women | Jean
Kilbourne | TEDxLafayetteCollege. Retrieved from
https://www.youtube.com/watch?v=Uy8yLaoWybk