Equal But Different Essay -- essays research papers

For centuries blacks have suffered discrimination from the white society. They were thought to be uncivilized because of their dark skin color. Today, discrimination against skin color no longer exists legally in the United States. Public schools and workplaces are mixed with a variety colors and races from different countries. Though, it may seem that skin color doesn’t matter in society, the majority of society only make close friends or marry someone from their own race. Most of these feelings towards another of a different skin color are deeply rooted in our minds from previous generations. Their mentality prevents them from behaving the same. Difference in behavior from a multicolored society is evident in schools, in society, and in television. Most teenagers only hang around people from their own race. There is evidence of this in the school cafeteria. The cafeteria is split up in two parts. On one side, black teenagers eat with their same-colored friends. On the other side, whites and latinos sit separately in their own tables. Someone might say, â€Å"Well, that group sits apart from the other because they don’t speak the same language as the other group†. You mean to tell me that no black or latino can speak English. If skin color doesn’t matter then why doesn’t everyone sit together at lunch? When everyone is growing up they imagine themselves getting married to someone perfect with their skin-color. With a few exceptions, the majority of the population marries someo...

Battle Of The Sexes In Shakespeare’s “Much Ado About Nothing”

It is fascinating that a dramatic narrative can create such a strong representation of a person through words alone, determining their social class, their gender, their relationships and even their intelligence. â€Å"â€Å"Much Ado About Nothing†Ã¢â‚¬  by the respected dramatist William Shakespeare explores the shallowness, the naivety and the innocence of human beings through the characters of Hero and Claudio, the two protagonists who dominate our generation today. However through the seemingly minor characters of Don John and Don Pedro, a contrasting analysis may be made of how someone’s actions can affect others and through comparing the relationship of Claudio and Hero with that of Beatrice and Benedick we understand how differences in experience, maturity and conformity can seriously affect a relationship. Count Claudio, the leading male in â€Å"â€Å"Much Ado About Nothing†Ã¢â‚¬  is an impulsive, handsome, young man, who initially gives us the impression that he will make the ideal husband. However we soon learn that in that traditional, militaristic ideology of feudal aristocracy, male comradeship is much more important than really loving a female. Claudio is insecure and wanting as a lover, forcing us to question whether underneath his flawless brilliance there really is the heroic soldier that we hear about in the opening scene. Leonato describes him as an honourable soldier: â€Å"I find here that Don Pedro hath bestowed much honour on a young Florentine called Claudio† and we understand that this boy is some sort of patriotic symbol to the Messinian community, but we as an audience never see him fight or even show the bravery for which he is renown and for this reason we are compelled to believe that he really is just another naive adolescent in love with an idealistic idea of militarism. Shakespeare deliberately emphasises Claudio’s badge of youth, particularly when his brotherhood are brought to tears by Claudio fighting the war â€Å"in the figure of the lamb, the feats of a lion† and he is referred to as a â€Å"boy† six times and as â€Å"young† on four occasions by his seniors. However despite his youth, Claudio succeeds on Messinian terms and thus secures for himself glorification based on reports of his bravery and heroism. So it is no surprise that included in Claudio’s noble vision for himself is a trophy wife worthy enough to enhance his image and it is through this vision that we are introduced to the beautiful and romantic Hero who suits all of Claudio’s love ideals. In the first scene Claudio admits that â€Å"she is the sweetest lady that e’er I looked on†, which immediately makes us question whether his love is merely based upon an adolescent idea of attraction, as this young man has spotted a woman of beauty and suddenly is announcing his deep love for her and his willingness to cement this ‘love’ in marriage. Elizabethan audiences would see nothing strange in his enquiring after Hero’s inheritance before he takes the blushing Hero’s hand in marriage, but from a modern perspective we find this gauche, although comparison with the high profile relationships of celebrities today who profit economically from advantageous marriages are proof that money based relationships still very much drive notions of love. Claudio is the typical Elizabethan romantic, beguiled into notions of chivalry by society’s stereotypical view of males as creatures honourable and confident and easily enticed into romantic love through the perceived honour of being loved by a beautiful woman, so we can conclude that it is nothing less than the converse of courtly idealisation which characterises Claudio’s attachment to Hero. However it is not just notions of courtly honour which undermine this relationship. Our precious Claudio also fails because his personality is underpinned by a shyness which ultimately leaves him unable to express his feelings, clearly evident when Don John slyly dupes Claudio into believing that Don Pedro is in love with Hero and the reticent Claudio says nothing but chooses to suffer in silence. This shyness makes him appear to be an innocent, sweet lover but the truth is very different. When we witness Claudio’s mistrust after he has believed the rumour spread by Don John, â€Å"I come hither to tell you, as circumstances shortened, the lady is disloyal†, we see Claudio as the inadequate, adolescent he really is. His mistrust in the faithfulness of Hero and his behaviour the following day when he embarrassingly and cruelly rejects her in front of the entire community on their wedding day, because he thinks she is not pure and has betrayed him, in turn degrades his perfect social image making him callous and shallow. It is completely unacceptable for Claudio to humiliate Hero in this way and if Claudio had sincerely loved her he would have at least spoken to her privately or treated her in a more respectful manner which again highlights the flaws in this relationship built as it is upon youthful innocence rather than intellect and conversation. Although in the early 1600’s the idea of being â€Å"pure† was interpreted as having your virginity until your wedding night and an unchaste bride was considered a worthless thing, it was still far more natural for the aristocratic warrior to defend his own honour than to invest any real trust and commitment into the keeping of a woman’s. Interestingly, when Claudio finds out Hero is supposedly ‘dead’ from false accusations, he desires her even more and quickly accepts marriage with her ‘cousin. Claudio’s willingness to acquiesce to Leonato’s demand to marry this cousin seems crass and shallow and negates the undying love he once stated he had for Hero. When Claudio discovers that Hero is not actually â€Å"dead† they reunite and Hero herself certainly seems to have no compunction in reuniting herself with the man who publicly humiliated and abandoned her on the basis of malicious gossip and a contrived conception, which fo rces us to examine her motives. So who is Hero, this woman who has so completely captivated Claudio? Hero is the daughter of Leonato, the Governor of Messina and his push for her marriage to Claudio is a calculated attempt to improve his social profile. Hero is a woman who barely speaks in public but amongst her female company she displays a keen and flexible wit. When faced with men her reserved and restrained nature signifies both her innocence and the superior market value she holds. Her youth, her wealth and her social position all contribute to her aloofness. In typical Elizabethan society women were marginalised and tightly circumscribed into the categories of wife and breeder (to be protected) or the whore (to be discarded). Initially Hero seems to possess the qualities required for the successful advancement of a soldier’s career, being self possessed and silent. However as with Claudio, Hero’s youth and innocence is her downfall. She is shy, differential and rendered totally defenceless against Claudio’s public humiliation and false accusations of her fidelity at the altar on her wedding day and it is here that we see Hero’s shyness as a real weakness, as she stands there speechless, unable and unwilling to prove her innocence and we feel frustration at her passivity and wish she had more of the spunky Beatrice’s poise and confidence. Claudio’s accusation of disloyalty is made more heartfelt because of Hero’s prior prophetic comments on love â€Å"some Cupid kills with arrows, others with traps. † We know how important chastity is to Hero when on the night before her wedding she confesses to Margaret â€Å"my heart is exceedingly heavy† as the prospect of losing her virginity confronts her. The idea of impurity before marriage was inconceivable for any respectable woman in the Elizabethan era and Hero’s innocence is poignantly captured as we see her view her wedding night with both fear and trepidation. Hero embodies the enormous pressure placed on the women of Messina to conform to the male ideal. In Elizabethan times, a woman like Hero submitted herself to her man and rarely retained a voice for herself, but Hero’s willingness to marry Claudio after he has disgraced her is problematic. Her fidelity to an unworthy man who vindicates himself in terms of the male code of honour is disappointing as she condemns herself to a life shared with an untrusting lover. She herself says â€Å"And as surely as I live, I am a maid,† and true to her role as a conventional, romantic heroine, she is exemplary in her patience and forgiveness. The relationship that Hero has with Claudio is your typical ‘Twilight’ romance and markedly different to the one Beatrice shares with Benedick and it is through comparing these two young couples that we gain a deeper understanding of the battle that individuals have within the bounds of society to be themselves. Claudio and Hero’s relationship provides the spine of the play and presents the ideal of beauty, love, reconciliation and sexual attraction prevalent during Elizabethan times, a relationship that is no different to the typical high school relationships of today. Hero and Claudio seem to be at ease with indirect ways of communicating through their friends, just as today’s relationships communicate through means of cyberspace. Facebook, email and text messaging are all chosen over face to face confrontation. However Beatrice and Benedick’s relationship is founded on very different terms. From their first appearance the audience is aware of an excess of feeling between these two that testifies to anything but indifference. These lovers, who have previously fallen out of love, are now determined to confront each other at every possible opportunity as they publicly deny their love for one another and we realise that the distrust that defaces this relationship must somehow be cancelled out if they are to ever accept their love for one another. Both vow they will never marry, but once deceived into admitting the truth about their love for each other, they quickly come together in a truce, determined to love each other for who they are, as individuals, proving that if the magnetic fields of attraction and repulsion are somehow reversed love will surely be the eventual result. A popular misconception about language is the idea that words have innate qualities, but when Beatrice and Benedick eventually declare their love for one another they find themselves stumbling round to find the right words, whilst their words came trippingly when they were hurling insults back and forth between each other as a way of covering up their true feelings of affection. The merry war which exists between Beatrice and Benedick is a rivalry which is not exactly hostile because it is filled with wit and romance. In contrast with the ‘bashful sincerity and comely love† which exists between Claudio and Hero, based on first impressions, wealth and ignorance, Beatrice and Benedick’s love is affectionate and colourful, yet difficult to interpret amongst their playful poetry, covered as it is with a seemingly strong distaste for each other. However when their commitment towards each other is tested through Beatrice’s two seemingly simple words, ‘Kill Claudio’, we see Benedick reluctantly agree to throw away his antagonistic values of war and male camaraderie for love and chivalric respect for a female. By comparison, Hero and Claudio’s love is distant and removed and although playful lacks the humour and suspense that Beatrice and Benedick share. However as Beatrice and Benedick discover, no relationship can be defined through words, suggesting that true love has its own uniqueness in the context of lovers. Shakespeare shows us through these contrasting relationships that ‘love’ can be expressed in many differing ways and that the consequences of love can even mean death. Furthermore, the relationship between Beatrice and Benedick is contrasted with Claudio and Hero’s to illustrate the themes of deception versus reality. Beatrice and Benedick claim that they have no feelings for one another whatsoever, while Hero and Claudio blatantly declare their love for one another without exchanging a single word. Benedick makes the claim that he â€Å"is loves of all ladies.. ut truly [he] loves none,† whereas Beatrice claims that she would rather â€Å"hear a dog bark at a crow than hear a man swear he loves her. † Although Benedick purports to be uninterested in the opposite sex, through Don Pedro’s clever plan of deception, careful conversations are cleverly staged so that Benedick hears Don Pedro and Claudio talking about the â€Å"undying love† that Beatrice has for him. Similarly, when Beatrice overhears her kinswomen reading a sonnet which Benedick has written for her, she too quickly acquiesces. This gossip, fictitious as it is, is helpful in solving the tension their friends have sensed exists between them and when both Benedick and Beatrice hear these fabricated â€Å"facts† that â€Å"t’were true†, their bottled up affection for each other is unleashed, and by the end of the play they are committed to the idea of marriage. Beatrice and Benedick are unconventional for their time. Beatrice is overpowering and slightly masculine in her ways, an unusual trait at a time when women were meant to be passive and submit to their husband’s will. However the asexual Beatrice’s seemingly unfavourable social position gives her a freedom the other characters cannot enjoy. Likewise, Benedick, too, is free to shed his suit of honour in order to fulfil his preposterous mission to prove his love and it is precisely because Benedick is unconcerned about dismantling his social standing that he is free to love unconditionally. But what is the relevance of the brothers and how do they affect both the relationships of Beatrice and Benedick and Claudio and Hero. These brothers, Don John and Don Pedro, are pivotal to the climax of the play where we witness Hero’s humiliation and rejection. Don John and Don Pedro’s relationship is based on jealousy and shows us the depths that rejection can lead us into and how the actions of one person, can significantly change the outcome of a relationship, particularly when that relationship is based on superficial qualities. Don Pedro is the most elusive and seemingly noble character in the social hierarchy of the play and his friends, Claudio in particular, must defer to him as their positions depend on his favour. Don Pedro has power, an attribute he is well aware of and whether or not he abuses this power is a matter of opinion. For instance, he insists on wooing Hero for Claudio, while masked, rather than allowing Claudio to profess his love to Hero himself, and although everything turns out for the best, Don Pedro’s motives are purely in the interest of his friend, we are left wondering why Don Pedro feels the need for such an elaborate way of informing Hero of Claudio’s romantic interest. Although it is Don Pedro’s royal prerogative to do exactly as he wishes and no one can question him, despite his cloudy motives he does work to bring about happiness for everyone and it is his idea to convince Beatrice and Benedick to admit their love for each other. It is Don Pedro who brings the two competitors together as he orchestrates the deception and plays the role of director in this comedy of wit and manners. Contrastingly, his brother, the bastard villain Don John, also orchestrates a deception, Hero’s denunciation, but here he is using power for nefarious purposes. Through the concept of static villainy, Don John is conveniently portrayed as the ‘author of all’ and thus becomes the scapegoat for a society looking to free themselves of the guilt and drama that â€Å"â€Å"Much Ado About Nothing†Ã¢â‚¬  personifies. By only blaming Don John, Claudio, the Prince, and Don Pedro are exonerated and Hero’s humiliation, which destroyed her reputation without hard proof of her infidelity, is blamed on Don John’s villainous deception. So in reality the whole purpose of Don John’s character is to have somebody to blame for everyone else’s mistakes, because nearly all the characters in â€Å"â€Å"Much Ado About Nothing†Ã¢â‚¬  play some role in the climatic rejection of Hero at the altar. In â€Å"â€Å"Much Ado About Nothing†Ã¢â‚¬ , whether it be Claudio the misunderstood returned war romantic, Hero the innocent and wrongly accused wife-to-be, Beatrice and Benedick, the witty yet confused couple or Don Pedro and Don John, the conflicting brothers, Shakespeare has cleverly crafted these characters in such a way that we can relate them to our own lives and it is our identifying with these characters that allows us to fully understand their motives and reasoning. When this play is analysed it is obvious that in â€Å"â€Å"Much Ado About Nothing†Ã¢â‚¬ , it is difficult to think beyond the aristocratic code of honour, complicated as it is by conflicting ideas of love and that if the battle between the sexes is ever to be resolved the key lies within each of us if only we are brave enough to love as individuals.

Facts About Saskatchewan, the Land of Living Skies

Facts About Saskatchewan, the Land of Living Skies The prairie province of Saskatchewan produces more than half of the wheat grown in Canada. Saskatchewan is the birthplace of Canadian medicare and home of the RCMP training academy. Location of Saskatchewan Saskatchewan extends from the U.S. border along the 49th parallel to the Northwest Territories border along the 60th parallel. The province lies between Alberta on the west and Manitoba to the east, and between the Northwest Territories on the north and the states of Montana and North Dakota on the south See map of Saskatchewan Area of Saskatchewan 588,239.21 sq. km (227,120.43 sq. miles) (Statistics Canada, 2011 Census) Population of Saskatchewan 1,033,381 (Statistics Canada, 2011 Census) Capital of Saskatchewan Regina, Saskatchewan Date Saskatchewan Entered Confederation September 1, 1905 Government of Saskatchewan Saskatchewan Party Last Saskatchewan Provincial Election November 7, 2011 Premier of Saskatchewan Saskatchewan Premier Brad Wall Main Saskatchewan Industries Agriculture, services, mining

5 Building Blocks of Your Characters Personality

5 Building Blocks of Your Characters Personality 5 Building Blocks of Your Character’s Personality 5 Building Blocks of Your Character’s Personality By Mark Nichol Now that you’ve decided what your character’s motivation is, it’s time to actually construct the vessel in which this purpose will reside. Just how do you build a person? By creating a life where none existed. Start at the base, and work your way up: 1. Childhood How was the character’s early life? What was the person’s family like? It doesn’t take much effort to stray too far into pop psychology, but household composition and environment have a significant bearing on personality. So does one’s experiences in school and in social settings as a child and an adolescent. Is domestic trauma in the character’s past? Social stigma at school? An unusual amount of teenage angst? Were they abused, neglected, spoiled, enriched? Were they denied a childhood, or unable to outgrow it? You don’t need to write your character’s biography, but you should know the outline. 2. Relationships Is the character a loner, or a social butterfly? What type of family and friends does the character have? How do they interact with acquaintances and strangers? Do they have a romantic relationship or casual sexual partners? If they’re gay, are they out, or closeted? Are they extremely close to a few friends, or do they have a wide but shallow social circle? 3. Livelihood What does the character do for a living? That may be integral to the story, or it may be incidental. Readers deserve to know, though. But don’t lock in a stereotype. It’s easy to associate personality traits with certain professions or pastimes. What’s not so easy but is oh, so satisfying is to cast against type: How about a happy-go-lucky private eye? A softhearted crook? A wizard who can’t spell straight? Do they like their job? Are they fulfilled, or frustrated? Good at what they do, or inept? How do they relate to those above and below them in the workplace hierarchy? Do they lie, cheat, or steal, or are they a paragon of productivity? Either way, are they rewarded, or punished, or ignored? 4. Pastimes What does your character do after work, on weekends? Where do they vacation? What are their hobbies, interests, passions? Do they have an eccentric or unexpected avocation? Do they have a remarkable skill or talent no one knows about? Are they philanthropic or charitable, or is all their spare time given to family and friends, or are they devoted only to themselves? 5. Outlook Is the sun always shining, or does a perpetual rain cloud perch just over the character’s shoulder? Are they blithe, cheerful, confident? Suspicious, resentful, fearful? Whether your character’s glass is half full or half empty will determine the story’s tone, so check the person’s beverage before you put fingers to keyboard or pen to paper. What are your character’s political views and social opinions? Are they religious? Skeptical? Atheistic? Scientifically minded, or superstitious? Are they charismatic, or a wallflower? So many questions! But so many answers must be provided and many more must be discovered on the journey that is the act of writing. (And some answers may change.) This character design is essential to your success not just for your main character but also, to varying degrees, for major and minor supporting players and for walk-ons. Whether you’re aiming for high literature or genre fiction, the extent to which you care about your characters and their personalities will in large part determine how readers respond to them. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Fiction Writing category, check our popular posts, or choose a related post below:100 Words for Facial Expressions50 Diminutive Suffixes (and a Cute Little Prefix)Preposition Mistakes #3: Two Idioms

Just Make it Legal essays

Just Make it Legal essays Hey man, lets go smoke a blunt. We are just too cool. Those words come out of so many teenage mouths. Marijuana also known as weed, Mary Jane, pot, hash, chronic, cannabis etc. is a common drug used among teens. Ever since marijuana was prohibited in the United States, use of the drug has skyrocketed. Not to mention that drug-related crime rates have also escalated. More often than not, marijuana is being used by kids who assume that its cool to be bad. So if we were to legalize pot, wouldnt that lead to a lower usage rate and lower crime rates? "Because drugs are so surrounded by taboos, they invite rebellious behavior. Written in 1993 by the best-selling natural health author Andrew Weil, M.D., this quote is so sad yet true. Being deviant to societys norms is considered to be cool or respectable among young kids and teens. Unfortunately, our society's attempt to control drug-taking by making some substances illegal plays into the hands of rebellious children. When prohibition of marijuana was introduced there was a common assumption that the laws discourage marijuana use. But there is evidence that marijuana prohibition does not deter use, as very few people who do not use marijuana base their decision on a fear of being caught. Studies show that the percentage of those born between 1919 and 1929 that reports having tried marijuana before age 21 was only 0.4%. This number has unfortunately been increasing throughout the century: The rate for those born between 1966 and 1970 was 51.4%. (www.mpp.org). In a 1996 Washington Post article, "Marijuana Users' Air of Defiance," quoted several local students' opinions that marijuana is "cool" and that pot smokers get "respect." A National Council on Crime and Delinquency publication notes that children "are sometimes attracted to drugs because they are illegal." ( www.mpp.org). ...

Why do some protest groups use violence in the context of collective Essay

Why do some protest groups use violence in the context of collective action - Essay Example These forms may range from individual actions to groups actions or even roadside group demonstrations (Dalton 2003, p.53). Furthermore, they can advance into use of physical demos or demonstrations by use of technology such as social media. Protests are normally undertaken to promote particular courses and depending on whether protestors or protest groups face some forms of obstacles or not, protests may be violent or non-violent in nature (Gilcher-Holtey 2008, p.5). Therefore, protests groups can be pronounced any form of group in the society that takes any grounds to publicly demonstrate protests or cause civil disobedience. Such acts are normally intended to take the peaceful and non-violent paths and are normally aimed at acting against any form of official repression (Gilcher-Holtey 2008, p.8). The restrictions that such protests groups may face prompting violence entail restricted government policy, the state of the economy, religious barriers, bureaucratic social structures or even the monopoly that exists in the media. The laws of most of the countries in the world are today aligned in a way that allows for an assembly by groups to express the societal interests (Turner 1981, p.12). In the process of expressing pubic concerns, protests by the protests groups should not at any cost be violent; however, as has been stated in the previous paragraph among the stated reasons, protest groups may at times follow violent means to express their message (Dalton 2003, p.67). The society is normally in a position of handling issues up to some defined limits, therefore, the reasons why violence erupts can be summarized as political and socioeconomic in nature (Turner 1981, p.18). These may be in the form of unequal treatment and total disregard of such groups, this arises in the sense that the groups are voiceless and no relevant body wants to lend them an ear. The nature of poverty in which most people live in the society can cause an eruption into violent protest. Greed as depicted on resources as well as the environmental factors is another cause. Insecurity and scarcity of the group demands coupled with the urgency of such demands (Weldon 2011p.23). Political and institutional factors have a range of inbuilt causes of violent eruptions and these ranges from the weaknesses expressed by the state to a breakdown in social contracts and corruption. Such weaknesses provide grounds upon which such bodies find it difficult to manage the internal and external protests of groups (Weldon 2011, p.44). The institutions as a result are not in any position to peaceful management of group conflicts, provide strong protection measures for the different groups in the society or to the worse, unable to provide for the demand for the groups to participate on fair political platform and express themselves. Forms of political ideologies and ways of handling violence in case they occur can result into violent group protests or not. In mature democracies, manage their protesting groups peacefully through democratic inclusion as opposed to autocratic governments who apply force (Gilcher-Holtey 2008, p.4). Violent protests in a given society like in UK could be fuelled by the aforementioned factor. This is so because of the strength possessed by propagators of violence and their ability to retaliate. Violent protests in this platform results mainly from the group fears for the future, the weaknesses of the state and repress violence creating responses by the marginalized groups among other stakeholders (Zamorano 1999,p.234). It is evident that most of the protests that have become violent in Europe have been because of power struggles and exclusion.

Managerial accounting Essay Example | Topics and Well Written Essays - 1000 words - 1

Managerial accounting - Essay Example This concept states that stock is valued at lower of NRV or cost. Since NRV is not given in this case, we will include the purchase price or the cost of stock which is 750 in this case. The cost of skilled employees: The cost of skilled employees is the direct cost of the order. As a result, there wages can easily be allocated to this order because we know that they have worked on this particular order during the week we can easily apportion this to the order and since it is the job of accountants to allocate all the recognizable costs to the appropriate cost centers, this order is the cost center and the cost activity of the workers is rightly apportioned to this order. The extra cash lost: Accountants are only concerned with the explicit costs and they are least concerned with the implicit cost. Implicit costs are the opportunity cost like this one. These are not the real costs but are based on economic assumption of the next best alternative. Similarly, since these costs are based on assumptions, we cannot tell the accurate amount of these costs. However, economists do use these costs when calculating normal profit of a project or of an item. But, since cost statement is done by accountants and not the economists, we will ignore these costs in the job order cost statement. We are only going to include those costs that have factual evidence as the concept of "materiality" states. As a result, when preparing the job order cost statement, I have not included the implicit amount as it is of little value to the accountants. Machinery depreciation: Machinery depreciation is a fixed cost. It means that irrespective of the operations performed by the machinery, a depreciation charge will be levied. Such costs do not vary with the output or the operations performed and hence we call them the fixed costs. In this case, since we have made a separate adjustment of the fixed overheads, it will lead to double addition if we add this cost separately. In other words, the depreciation charge is already included in the fixed overheads and it will lead to distortion of the cost statement if we include a separate head for machinery depreciation. In more professional terms, these will windows dress the financial statement and hence will give a different picture to the cost statement than it is in reality. For the reasons given above, I have excluded the amount for machinery depreciation from the cost statement. Electricity: The statement in the question tells us whether the order is received or not, the machinery will be in continuous use. Since all machinery is run on electricity, we can assume that the charge of electricity is also fixed. The entire costs related to machine are fixed as it is indifferent to the order and hence these costs will also be included in the fixed overheads. Hence by adding them separately, we will again be making a mistake of double debiting our cost statement. This again will distort the cost of the order in reality and will make us assume that we are incurring more costs than we really are. This is called as window dressing and should be avoided from both the ethical and legal point of view. Hence, this amount is excluded from the job order cost statement. Fixed overheads: Certain indirect costs are incurred when a company is working on a