Case Summary Salem Telephone Company, a regulated utility, received permission from the state Public Service Commission to establish Salem Data Services. Salem Data Services would provide data processing services for the telephone company as well as outside companies. Unlike Salem Telephone, Salem Data Services would not be a regulated utility and would be considered a separate entity. While the intention would be that the profit from Salem Data would ease pressures to raise telephone prices, the company had yet to produce a single profitable month. Finally, a meeting took place between Salem Telephone President and the manager of Salem Data Services to discuss the future of Salem Data Services (Bruns & Hertenstein, 2005).
Case Tasks
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d staff, Systems Development and Maintenance, Administration, Sales, Sales Promotion, Corporate Services
Cost Per Revenue Hour
Cost per revenue hour was determined by dividing the quarterly average of variable expenses by the quarterly average of revenue hours:
Average Power Expense for the quarter $ 1,576.00
Average Hourly Salary for the quarter $ 8,048.00
Total Variable Expenses $ 9,624.00
Average Number of Revenue Hours 335.33
Cost per Revenue Hour (Total Variable costs/number of hours) $ 28.70
Contribution Margin Income Statement for Salem Data Services
A Contribution Margin Income Statement was prepared with the following assumptions: Intracompany use was 205 hours and Commercial use was at March levels (138 hours)
Salem Data Services Contribution Margin Income Statement Intracompany (205 Revenue hours @ $400/hr) $82,000
Commercial (138 Revenue hours @ $800/hr) $110,400
Total Sales $192,400.00 Less Variable Costs
Total Revenue hours 343
Variable Cost per hour X revenue hours $28.70 $9,844.10
Contribution Margin for intracompany and commercial $182,555.90
Contribution Margin Ratio for Intracompany 0.9283
Contribution Margin Ratio for commercial 0.9641
Less Fixed
How far would you go to get what you want or admire ? In Massachusetts Bay there's a variety of things young foolish girls would do. Which left a mark in time, the period of The Salem Witch Trials Hysteria 1692. Furthermore, to say the Salem witch trials was when male and women were either an accuser or the accused of witchcraft but, that was acquisitiveness the time. Finally, to say The Salem witch trial Mania was caused by three main reasons, the first reason for the hysteria in Salem Village was when the young, single women of Salem accused older, married women of witchcraft to get a husband for themselves. The second reason was that the beset girls was lying and there parents protected them. The third reason was the conflict of the west (farmers) and the east (Political/wealthy).
Salem Village was one of many non-urban inhabitants. They were looked upon as country folk because of their interests and beliefs in the church and growing tobacco to survive in this new land. There was not much for children to do except go to church, work on the fields, or go to school. You can imagine how bored these children can get. In such a secluded lifestyle as this, you would be a crazy person if you were at all different, and this episode would be so different that it would be traumatic to the people of this small village. Traumatic as it was, I believe the people just did not know how to react in such a situation.
Everyone knows about the blood bath that was the Salem Witch Trials, but what not many know is what caused it and how it affected Americans throughout History. In the summer of 1692, it all started. A couple of Puritans thought that their daughters were being influenced by the Devil, but what they did not know is what the doctor said would affect the whole town, and eve their ancestors. Thesis: Many peaceful years after the Puritans’ journey to the new world, trouble arose through the Salem Witch Trials by what happened, what caused it, and the effects.
humanity would have come to an end, but that was not so. In 1692 a
The changing historiography of the Salem Witch Persecutions of 1692. How current/contemporary and historical interpretations of this event reflect the changing nature of historiography.
In January 1692, when a group of juvenile girls began to display bizarre behavior, the tight-knit Puritan community of Salem, Massachusetts couldn’t explain the unusual afflictions and came to a conclusion. Witches had invaded Salem. This was the beginning of a period of mass hysteria known as The Salem Witch Trials. Hundreds of people were falsely accused of witchcraft and many paid the ultimate price of death. Nineteen people were hung, one was pressed to death, and as many as thirteen more died in prison. One of the accused Elizabeth Bassett Proctor, a faithful wife and mother, endured her fictitious accusation with honor and integrity.
Salem Witchcraft Trials Thesis Statement = == == == ==
In 1692 the area of Salem town and Salem village became very vulnerable to conflict. Severe weather such as hurricanes had damaged land and crops, the effects of King Phillips War began to impact New England society, and colonists were being forced off of the frontiers by Native peoples. The Church and the government were in heavy conflict. And those residing in Salem began to grow suspicious of one another when some prospered and others hadn’t (Marcus, p13).
Management should note that the level of activity was above what had been planned for the month. This led to an expected increase in profits of $1,100. However, the individual items on the report should not receive much management attention. The favorable variance for revenue and the unfavorable variances for expenses are entirely caused by the increase in activity.
One of the most important factors to consider is that during the 1690’s the church of Salem Village was conflicted about being too conservative, which caused a divide in the congregation. This division lead to social and political issues between the two groups. This rift resulted in presumably innocent people being accused of witchcraft. In 1689, Samuel Parris was invited by the Salem Village church committee to take over church services after the dismissal of George Burroughs. This was not the first time that a minister had been fired from the Salem Village church. Anthony Brandt deliberates a theological shift which occurred in the Salem Village in his piece “An Unholy Mess”. He writes the congregation had been in dispute over on whether they should become more like the progressive Half-Way Covenant, such as the church in Salem Town. This new theological approach would offer more community members a chance to become church members and would do away with the strict Calvinistic view of the “visible saints”. The concept of “visible saints” decreed that only certain members of the church were guaranteed entrance into heaven, could participate in Communion, and they sat special seating at service. Samuel Parris was a firm Calvinist Puritan and had no desire to see the church make such a reformist change. Parris in fact used this division to create a social divide among the four hundred villagers who had not been allowed membership into to the church or to be baptized. He
The Salem Witch Trials has been argued as one of the most important and controversial topics in American history. The Salem Witch Trials concluded the war between faithful people and evil people, and brought the long awaited justice to Salem village. Different historians presented varying opinions about the consequences and effects of the Salem Witch Trials. Reverend Samuel Parris played a pivotal role in preaching Christianity as well as eradicating evil from Salem village at that time. Religion was enforced among the people of Salem village, which created dispute against church-members and the non-church members. Moreover, religion created social segregation and disunity existed between these two groups of people. When it was revealed that witches were diminishing the holiness of Salem village, witch-hunt was initiated, and proved to be very effective, resulting in many witches being brought to justice.
The seventeenth century was full of challenges; political, social, and economical. Across the board individuals struggled to live, although the conditions had much improved from the beginning of the colonies. Women in particular had a difficult time fitting into this patriarchal this society. Women were defined by men and were seen as an accessory to men. In the colony of New England women were learning how to have a silent voice, while still maintaining the proper role of time. The way women were seen by men, who ran the colony, and the way men thought, not only about women, but also about the world would sculpt the society and the
In the 1600's the puritans said theycame from England and settled in America. They believed everything the bible said. The witch trials was when indivisuals were being accused of witchcraft or being a witch. You could be taken away and possibly killed if you got accused. The killings ended after the mayors wife got accused. The main question is what is the reason there was so much Hysteria during the Salem witch trials of 1692? The salem witch trials hysteria of 1692 was caused by the fear that people can be possesed by the devil and become a witch, the belief that people could become a witch, and if you were accused of being a witch you could be hung.
3. For each of the individual overhead accounts at Bridgeton, do you believe the given cost is variable, fixed, or something else? Why? (Use information or evidence from the case to support your evaluation, if possible. For most of these costs, there is no single right answer from the case information, so the goal is to come up with a reasonable estimate.)
Salem Witch Trials: Casting a spell on the people Today, the idea of seeing a witch is almost inconsequential. Our Halloween holiday marks a celebration in which many will adorn themselves with pointy black hats and long stringy hair, and most will embrace them as comical and festive. Even the contemporary witchcraft religious groups forming are being accepted with less criticism. More recently, the Blair Witch movie craze has brought more fascination than fear to these dark and magical figures. So, it becomes no wonder that when our generations watch movies like the Crucible, a somewhat accurate depiction of the Salem Witch Trials, we are enraged and confused by the injustice and the mayhem that occurred in 1692. For most, our egocentric