Revenge Does nNot Bring Happiness in The Count of Monte Cristo Essay

It is believed by many that it is human nature to deem themselves to be a tantamount to God. Such is the case when one decides to take revenge against those who wrong him. Though vengeance seems like the perfect way to achieve justice, a sense of equity, in actuality it is merely an unsatisfactory hypocritical action. This is the definitive realization of the protagonist, Edmond Dantà ¨s in Alexandre Dumas’ â€Å"The Count of Monte Cristo†. The protagonist comes to understand that after a lifetime of searching for justice, he really only yearns justice from himself. Akin to many of Alexandre Dumas’ other masterpieces, â€Å"The Count of Monte Cristo† is a dramatic tale of mystery and intrigue that paints a dazzling, dueling, exuberant vision of the Napoleonic era in France. In this thrilling adventure, Edmond Dantà ¨s is toiling with the endeavor of attaining ultimate revenge, after being punished by his enemies and thrown into a secret dungeon in the Ch ateau d’If. He reluctantly learns that his long intolerable years in captivity, miraculous escape and carefully wrought revenge are all merely vital parts in his journey of awakening to the notion that there is no such thing as happiness or unhappiness, there is merely the comparison between the two. Ultimately, the irony that Dumas is presenting through this novel suggests that the inability to attain happiness through the hypocrisy that is revenge is because one is really avenging their own self. This becomes evident through his dramatic transformations from a naà ¯ve, young sailor, to a cold, cynical mastermind of vengeance, and finally to a remorseful, humble man who is simply content. To be naà ¯ve is something that pertains to childish innocence. The prevailing theme of innocence to exper... ...ate bliss† (Dumas, 531) As soon as Edmond is able to accept and remorse his hypocritical actions, he returns back to his original state, that of a good man who is content with the simple joys of life. In conclusion, a hypocritical action, such as revenge, cannot possibly bring about happiness. This is because hypocrisy essentially refers to being the very thing that one hates. Edmond Dantà ¨s is initially a man who appreciates all his blessings, however small they may be, although, after being the victim of treachery he morphs into a vengeful, bitter man. When a feeling of discontent arises following his vengeance, Dantà ¨s realizes that by revenging others he is really avenging himself. In other words, one cannot repair an immoral action with an equally immoral reaction. Only when accepting this notion can one rejoin humanity and feel content, as Edmond Dantà ¨s does.

Fame in Cinema and Television Essay

The â€Å"star phenomenon† began in theatrical advertising of certain actors’ names in the 1820s. It was not immediately transferred to Hollywood, nor to the many other film industries developing in parallel across the glove. Hollywood studios at first, from about 1909 to 1914, ignored â€Å"stars† – actors in whose offscreen lifestyle and personalities audiences demonstrated a particular interest. This was partly because of the costs involved in â€Å"manufacturing stardom† on a scale which the studies could translate into measureable box-office revenue, and for fear of the power which stars might then wield. Stars need all kinds of resources lavished on their construction such as privileged access to screen and narrative space, to lighting, to the care of costumers, make-up workers, voice coaches, personal trainers, etc. , as well as to audience interest through previews, supply of publicity materials, etc. Skillful casting is also important, though rarely discussed in work on stars, perhaps because it is seen to detract from the star’s own intentions in a performance. Key career decisions involve a star’s choice of casting agency or the choices made by a particular film’s casting director. Once established, the star system worked lucratively for the studios. Stars were used as part of the studio’s â€Å"branding† or promise of certain kinds of narrative and production values. They were useful in â€Å"differentiating† studios’ films. Stars were literally part of the studio’s capital, like plant and equipment, and could be traded as such. James Stewart, making an interesting comparison with sports celebrities, said once â€Å"Your studio could trade you around like ball player like when I was traded once to Universal for the use of their back lot for three weeks. † Stars’ large salaries, said to be due to nebulous qualities such as â€Å"talent† or â€Å"charisma†, worked to negate the powers of acting unions, who might otherwise have been able to calculate acting labor and ask for more equal distribution of profits (Branston and Stafford 2003). And stars have always functioned as a key part of Hollywood’s relationship to broader capitalist structures. In the 1930s, for example, over-production of manufactured goods had reached crisis point in North America, and the large banks funding Hollywood sought its help in shifting goods from warehouses to consumers. In addition to this, the celebrity is part of the public sphere, essentially an actor or, to use Robert Altman’s 1992 film characterization of Hollywood denizens, a â€Å"player. † In the contemporary public sphere, divisions exist between different types of players: politicians are made to seem distinctly different from entertainment figures; businesspeople are distinguished from sports stars. And yet in the mediated representation of this panoply of players, they begin to blend together. Film stars like Arnold Schwarzenegger share the stage with politicians like George Bush; Gorbachev appears in a film by Wenders; Michael Jackson hangs out on the White House lawn with Ronald Reagan; Nelson Mandela fills an entire issue of Vogue. The celebrity is a category that identifies these slippages in identification and differentiation. Leadership, a concept that is often used to provide a definitional distance from vulgarity of celebrity status, provides the last discursive location for understanding the public individual. The argument I want to advance here is that in contemporary culture, there is a convergence in the source of power between the political leader and other forms of celebrity. Both are forms of subjectivity that are sanctioned by the culture and enter the symbolic realm of providing meaning and significance for the culture. The categorical distinction of forms of power is dissolving in favor of a unified system of celebrity status, in which the sanctioning of power is based on similar emotive and irrational, yet culturally deeply embedded, sentiments (Marshall 1997). Of course, depending on the type of media where actors and actresses appear, their power and charisma varies. In addition to this, depending on the type of media used, individual’s star quality or qualities of being a celebrity varies. On television, an individual can become a star without ceasing to be his or her anonymous self, because the medium celebrates innocuous, domestic normality. Once on the â€Å"The Tonight Show† Jack Paar maddened the studio audience by attentively quizzing one of its number and ignoring Cary Grant, who’d been planted in the adjoining seats. As well as a practical joke, this was a boast of television’s license to bestow celebrity on those it promiscuously or fortuitously favors. But the medium can just as easily rescind that celebrity. Obsolescence is built into the television star, as it is into the sets themselves: hence those mournful commercials for American Express in which the celebrities of yesteryear- the man who lent his croaky voice to Bugs Bunny or a candidate for the Vice-Presidency in 1964- laud the company’s card, which restores to them an identity and a televisibility they’d forfeited. The game show contestants experience this brief tenure of television celebrity- Warhol’s fifteen minutes- at its most accelerated. But in order to quality for it, they have to surrender themselves to the medium. Their only way of winning games is to abase themselves, feigning hysteria on â€Å"The Price is Right,† exchanging sordid confidences on â€Å"The Newlywed Game,† incompetently acting out inane charades on Bruce Forsyth’s â€Å"Generation Game. † The cruelest of the games is â€Å"The Gong Show,† where one’s span of celebrity may not even extend to fifteen seconds. More or less, untalented contestants sing, dance, juggle or fiddle until the inevitable gong sends them back to nonentity. For some, the gong supervenes immediately. They’ve been warned this will happen, and coached to disappear with dignity, but are expected to go through with their act all the same and suffer their condemnation. Even a few seconds of television fame is worth the price of one’s self-esteem. The show pretends to be a talent quest, but is a smirking parody of that. The hosts on the game shows are, for similar reasons, parodies of geniality. A host soothes his guests and smoothes obstacles out of their way. But in homage to Groucho, the comperes subject their victims to a ritual humiliation, and their patter keeps the game-players throughout flinching and ill-at-ease (Conrad 1982). Television is good but may not be ideal for preserving important works. On the other hand, a good film can be shown anywhere in the world where there is an audience. Furthermore, the cinema will turn actors and actresses into stars. There are many well-known television actors and actresses, but they have no international fame like their big-screen counterparts. Films together with film magazines contribute directly to the formation of a star system and its attendant mythology. The stars perceived themselves to be, and were in turn also used as, icons for a modern lifestyle, especially fashion (Zhang 2005). They are given greater chances to achieve or receive international awards and become known not only in a particular state but to the whole world, unlike in the case of television stars. Those famous actors who appeared on television ten years ago have now vanished due either to lot or disintegrated videotape or a lack of interest by the contemporary audience. In Africa, there was a necessity to build more cinema theaters, instead of enforcing further use of television, because it was helping them to maintain a viable film industry. In Iran, they have more than 150 cinema houses. Their industry if progressing because they have a loyal audience who make it possible to recuperate money invested in production, which in turn is invested in the making of new films (Ukadike 2002). As a whole, it can be said that fame in cinema is more lasting than fame in television. In addition to this, the stars or celebrities appearing on cinemas rather than on televisions are the ones who are more favored by producers and stockholders. Moreover, they are preferred than the television stars to be used in magazines, especially if it is an international magazine. As such, the lifestyle of actors and actresses in cinemas are greater than those who only appear in television shows. The cinema industry as well as its actors and actresses are greatly favored and nowadays, more specifically preferred by a good number of the countries. Bibliography BRANSTON, GILL and STAFFORD, ROY, The Media Student’s Book (USA: Routledge, 2003). CONRAD, PETER, Television (USA: Routledge, 1983). MARSHALL, P. DAVID, Celebrity and Power: Fame in Contemporary Culture (Minneapolis: Regents of the University of Minnesota, 1997). UKADIKE, NWACHUKWU FRANK, Questioning African Cinema (Minneapolis: University of Minnesota Press, 2002). ZHANG, ZHEN, An Amorous History of the Silver Screen (London: University of Chicago Press, 2005).

Major General Gideon J. Pillow in the Civil War

The Effects Of Peers And Friends On Social Development

Discuss the effects of peers and friends on social development in children and adolescents Social development is defined as the â€Å"ways in which individuals’ social interactions and expectations change across their life span† (American Psychological Association, 2014). Social development can also be said to be a way â€Å"to understand the social behaviour of individuals; why people do what they do† (Psychology Press, 2014). The social development of children and adolescents can be influenced by parents, peers and siblings. It has been shown that children with good peer relations exhibit better social development than those who do not. Therefore, it may be that there are links between social development and peer and friends influences. The†¦show more content†¦By the time the child is at 3 to 4, they would rather play with other children their own age, known as peers, than on their own. As peers can be defined as a companion, the bond between siblings may also be a peer influence. They are commonly the first peer relation children experience. Approximately 80% of children have siblings, so it is a large proportion of children that will have their first peer being their sibling. Reactions from older siblings towards the child can vary; from tolerance to resentment. Relationships between older children and siblings can be hostile, as the younger child will be receiving more attention than their older sibling, who then may feel pushed out (Martin, Carlson Buskist, 2013). Studies by Dunn and Kendrick (as cited in Martin, Carlson Buskist, 2013) have also found that mothers are not as attentive or affectionate towards their older children when their new baby is born. Teti’s research showed that an older child can often become more troublesome due to feeling less secure (as cited in Martin, Carlson Buskist). Sibling rivalry can arise, which is jealousy and compet itiveness between older and younger children, but the degree of this rivalry can depend on several factors, for example, how secure the older or younger child feels with its parents. A study by Dunn and Kendrick suggested that an older siblings’ reaction to the younger child

Sexism in the Media Essay - 1054 Words

One thousand years go by and an abundant amount of people still view women in a stereotypical type of way. On the opposing view, if women did not overstretch the slightest of things, this wouldn’t be such an enormous issue. Women may be overreacting to what the media has to say about them. It is not affecting everybody but a vast majority of successful women from continuing to moving forward said Marianne Schnall. Important to realize, women are capable of doing jobs men can do. Such jobs as being an engineer, physician, mechanic, lawyer and even top notch business women! Up to the present time there is an ongoing public debate on women suffering from double standards. If it makes a female feel threatened or belittled than it may be†¦show more content†¦She begins a rant and hopes for her people to finish it for her. This article was ineffective because she flew through so many topics without elaboration. All things considered in this article, influencing people was n ot the prime concern. The prime concern was Marianne getting recognition and revealing to the word she knows important people. Take into consideration Marianne Schnall is an optimistic influential person. She is a well-known writer, author and interviewer and has worked with a variety of media outlets. I have taken my time to skim through some of her work which some are quite enlightening. She is also a contributor to a radio show called the Womens Perspective. Not to mention, she is also a famous blogger for The Huffington Post. To emphasize, she is a well-known woman that has done an excessive amount of work. Nonetheless, she has a variety of enthusiastic people that she has on her side. There are politicians, thought leaders, artists and a handful of government officials. With this crew, it is difficult to not be able to persuade people you are right. First thing to remember is that the purpose of the article, â€Å"Controversial Hillary Cover of Time Illuminates Sexism in theS how MoreRelatedSexism in the Media2977 Words   |  12 Pagessexism in the media Karen Harper, Oakland LMV What comprises sexism and feminism? Do sexist images in the media have an impact on women and girls? And, what are the broader political issues here? I am hoping that we can reframe the debate around sexism and nudity in the media in a way that makes sense for socialists. We’re all probably aware of sexist representations in the media from newspapers and magazines to the movies, TV and radio. For example, Rolling Stone magazine didn’t used to be a softRead MoreSexism And Its Effects On The Media1612 Words   |  7 PagesSexism in the Media Throughout her career, Beyoncà © has been no stranger to controversy. 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Misogyny and mass media have made numerous examples where studies have concluded correlations between misogynous messages, both obvious and subliminal. Messages containing misogynous views have become incorporated into our society, affecting many parts of our lives. Misogyny can be found in many types of media, especially music videos that show Women being shown as just objects that are only good for abuse, sex and for theRead MoreEssay about Sexism in American Culture 1224 Words   |  5 Pagessports car by complaining about what females in their lives require. Though women slowly gain economic power, the media never represents them as leaders thus reflecting American culture’s view of women. Sexism prevails in American culture and workforce, teaching sexism while denying its presence. Americans must shift their culture to impede sexism because it oppresses women. Media, one of the most influential reflections of culture, under represents women and displays them in stereotypical positionsRead MoreObjectification Of Women And Women1462 Words   |  6 Pagesworks with benevolent sexism to further oppress women in the media through its effects on self-esteem and well-being. Rollero’s (2013) article â€Å"Men and women facing objectification: The effects of media models on well-being, self-esteem and ambivalent sexism† examines media representations of men and women and how they are related to levels of sexism and psychological well-being. The literature on objectification has mostly indicated the connection between viewing objectified media representations andRead MoreGender Bias - Mountains On The Playing Field Essay1279 Words   |  6 Pagesindirect example of sexism in our society. Sexism has changed since the 20th century. We’ve gone from women strictly being classified as housewives to women being discriminated agains t in leadership positions. Much of the discrimination that women face is closely related to issues surrounding body image. What we cannot forget in the year 2014 is who control the ideas that we have about women and leadership: the media. The misrepresentation of women’s power and influence in the media cause many womenRead MoreResearch Study On Video Games Essay779 Words   |  4 PagesBenevolent Sexism B. S. Paul Stermer and Melissa Burkley, Oklahoma State University C. Psychology of Popular Media Culture 2015, Volume 4, No. 1, 47-55 D. This research study sought to determine if choosing to play video games for long periods of time that contained high values of sexist content is associated with projecting sexist attitudes. It was hypothesized that men, rather than women who played video games regularly with high sexist content would be considered higher in benevolent sexism (not hostile)Read MoreIs Sexism Still a Force in Our Culture?1212 Words   |  5 PagesIs Sexism Still a Force in Our Culture? Sexism against women has been prevalent for hundreds of years, despite the fact that there is nothing inherently sexist about human existence, or that of other animals. In fact, there exist a number of animal species that are not sexist, and the sustained prevalence of sexism among humans is a topic that necessitates investigation. This paper examines sexism as it relates to contemporary culture, with particular emphasis paid to whether women have overcome

Compare the presentation and content of the article in the Mirror and the article in the Guardian Free Essays

‘Communities in Britain aren’t used to gun culture’. However, what is gun culture? Although gun crime is increasing, is it the so-called glamorous ‘culture’ that is fuelling it? On the other hand, is it the society we live in and our failure to instil morals and principles in our children? In this essay I am going to compare how a tabloid and the website of a broadsheet presents and reports this issue. I shall be looking at the different presentational devices and visual images used, language and the structure and context of the material. We will write a custom essay sample on Compare the presentation and content of the article in the Mirror and the article in the Guardian or any similar topic only for you Order Now Firstly, the difference in media is immediately clear. The Mirror, a tabloid paper, has a big picture of Ice Cube the rap artist spread across two pages as its main focal point with the heading ‘Don’t let music take the rap’. In contrast, the Guardian’s website has very little in the way of pictures and has the text as the main focal point with a small heading. As this is a broadsheet, I would expect it to be much the same in the actual paper. On the other hand, both papers have used puns in their headings. The Mirror uses ‘Don’t let music take the rap’ and the Guardian uses ‘Bullet points’. Both headlines are used for the same reason- to catch the reader’s attention and to inform the reader what the article is about. Furthermore, in the tabloid paper the picture of Ice Cube holding a gun promoting his film is very similar to the one of Trevor Nelson in the main article, since they are both wearing black leather jackets and black hats. Implying that both of them are involved in the same sort of lifestyle. The Guardian does not use such presentational devices to make the article more appealing to the reader but it does have a small picture with the words ‘Gun violence in Britain’ on a red back ground suggesting blood. Both papers have a number of articles relating to the main subject but have them displayed in very different ways. The Mirror has a number of small columns relating to the main editorial, which are spread around the outside of the two pages, Dealing with various aspects of gun culture, so as to hold the readers attention the info has been broken down into digestible ‘bites’. On the other hand, it may distract the reader’s attention from the main article. However, the Guardian has a number of hyperlinks to related articles so there are no other actual pieces on the same page as the ‘Bullet points’ article. This once again shows the difference in media and how the two papers are able to present their articles. At the bottom of the main article in the Mirror there is a section asking the public to write in if gang life has affected them. Here the Mirror is inviting readership participation, much as TV shows such as Jerry Springer and Oprah, this invites an on going discussion, which may provide the paper with a good story. They are also probably expecting sensationalist replies. The Guardian does not use this since its editorship probably thinks its readers have the confidence to write in anyway. Since the presentation of the two articles is so different and the fact that one paper is a tabloid and the other is a broadsheet, you would expect the content of the two articles to be very different. First of all, the difference in paragraph sizes is immediately clear. The Trevor Nelson piece in the Mirror is mostly single sentence paragraphs. On the other hand, the paragraphs in the Guardian are slightly longer with three to four sentences in a paragraph. Apart from this, the articles are not very different, both articles are against blaming music for gun crime, ‘†¦it is wrong to blame gun crime and violence on music’, and ‘To blame gun violence on music is to simplify and distort the problem.’ This in the Mirror’s case is contradictory to the picture of a rap star holding a gun. The Mirrors main article is supposed to be Trevor Nelson’s views on the subject written by a reporter. On the other hand, Willber Willberforce, a programs editor at ‘1Xtra’, expressing his views on the subject, writes the Guardian’s main piece: Both articles are mainly opinion and have little or no facts in them; this is a sentence from the Mirror’s article. ‘All a kid has to do to prove he is the baddest boy in the area is to get a rumour going he’s got a gun.’ This is a sentence from the Guardian’s piece. ‘Music is in everybody’s house, in everybody’s car, but does not dictate peoples morals.’ Furthermore, the language in both articles is quite informal; ‘†¦if you pardon the pun, would be not to give them any ammunition.’ since the Guardian is a broadsheet, a more formal approach to the subject would have been expected. Moreover, the difference in the level of vocabulary used by both papers is little or none; this is an extract from The Guardian: ‘†¦It is a social problem that has lots of contributing factors. To blame gun violence on music is to distort and oversimplify the problem.’ In contrast, here is a sentence from the Mirror: ‘Nelson is adamant that it is wrong to blame gun crime and violence on music and says the fault lies in the heart of society.’ Here you can see that the level of vocabulary is the same. Although, both papers use people in the music industry to write their articles the way two papers choose to do this is very different. The Mirror does this by getting a reporter to interview Trevor Nelson and then write an article expressing his views. On the other hand, The Guardian gets the Programmes editor at 1xtra to write his own article expressing his views this enables him to speak directly to the reader rather than through the filter of a reporter. Moreover, the way the two pieces are structured is very different; The ‘Bullet points’ article starts of by talking about how gun crime has got worse, ‘gun violence has undoubtedly got worse’. Then goes on to discussing the reasons why people feel the need to carry guns, and then it blames the media for the way they portray urban musicians, ‘Megaman visits a hospital, but that’s not newsworthy.’ Finally, the writer chooses to end the piece talking about how most popular urban artists don’t actually talk about guns and violence in their songs, ‘†¦the biggest selling urban acts today†¦ are basically singing love songs.’ In contrast, the Trevor Nelson article in the Mirror begins by talking about how music is not to blame for gun crime and violence but society, ‘†¦the fault lies at the heart of society.’ Then the article goes on to talk about how what is happening with urban music is no different to football hooliganism: ‘But this is no different to the hooligan days when yobs used football as vehicle for their aggression.’ Lastly, the article ends talking about Trevor Nelson’s first hand experience of gun crime at a club he was DJ-ing at. ‘I was devastated. To know someone got killed at a party where I was DJ-ing†¦Ã¢â‚¬â„¢ I think the Trevor Nelson article makes its points most effectively it is better structured and is well thought out. Moreover, Nelson has more credibility because he has given an MBE for bringing urban music to the UK, whereas Wilberforce is less well known. On the other hand, due to the readership of both papers it is not very lightly that the readers will know who either Nelson or willberforce are. The ‘Bullet Points’ article in the Guardian did not have a main point on why not to blame music, it seemed to push the blame to the media. In addition, it said that the most popular urban artists sing love songs, in spite of the fact that Eminem is one of the biggest selling urban acts and one of the most controversial due to the nature of his lyrics. Furthermore, in this piece there are a number of questions asked by the writer that are left unanswered: ‘If there were no records glorifying guns, would they still feel they needed to carry a gun?’ Or ‘Where do the influences on peoples behaviour begin and end?’ In conclusion, the way in which the two papers covered the issue was very different from each other, although surprisingly they did have their similarities in vocabulary and language. Moreover, there were clearly some advantages and disadvantages in the medium chosen to report the subject, such as; for the Guardian, the internet enabled them to use a number of hyperlinks to satellite article but the reader would have to know the web address to get to their site first. In contrast the Mirror could guarantee that the reader would at least glance at each article whether they chose to read it or not but because they were using paper they had a limited amount of space available for articles. How to cite Compare the presentation and content of the article in the Mirror and the article in the Guardian, Papers

Mixed Costs free essay sample

Definition and explanation of mixed or semi variable cost: A  mixed cost  is one that contains both  variable  and  fixed cost  elements. Mixed cost  is also known as  semi variable cost. Examples  of mixed costs include electricity and  telephone bills. A portion of these expenses are usually consists line rent. Line rent normally is fixed for each month. Variable portion consists units consumed or calls made. The relationship between mixed cost and level of activity can be expressed by the following equation or formula: Y = a + bX In this equation, * Y = The total mixed cost * a = The total fixed cost * b = The variable cost per unit * X = The level of activity The equation makes it very easy to calculate what the total mixed cost would be for any level of activity within the relevant range For example, Suppose that the company expects to produce 800 units and company has to pay a fixed cost of $25,000 and a variable manufacturing cost is . 00 per unit. The total mixed cost would be calculated as follows: Y = a + bX Y = $25,000 + ($3. 00 ? 800 units) = $27,400 A characteristic of  mixed cost  that needs to be understood is that we usually have to separate fixed and variable components of the total mixed cost. The analysis of mixed costs: In practice the mixed costs are very common. For example the cost of providing X-ray services to patients is a mixed cost. There are substantial  fixed costs  for equipment  depreciation  and forsalaries  for radiologist and technicians, but there are also  variable costs  for X-ray film, power and supplies. Maintenance costs of  machineries  and plants are also mixed costs. Companies incur costs for renting maintenance  facilities  and for keeping skilled mechanics on the payroll, but the costs of  replacement parts, lubricating oil, tires, and so forth are variable with respect to how often and how far the  machineries  and plants are used. The fixed portion of the mixed cost represents the basic, minimum cost of just having a service available for use. The variable portion represents the cost incurred for actual consumption of the service. The variable element varies in proportion to the amount of service that is consumed . We can now determine the amount of  fixed cost  as follows: Fixed cost element = Total cost ? variable cost element $9,800 ? ($0. 80 per unit ? 8,000 hours) = $3,400 Both the elements, variable and fixed , have now been isolated. The cost of maintenance can now be expressed as $3,400 per month plus $0. 80 per hour. The cost of maintenance can also be expressed in terms of the equation for a straight line as follows: Y = $3,400 + $0. 80X Some times the high and low levels of activity dont coincide with the high and low amounts of cost. For example, the period that has the highest level of activity may not have the highest amount of cost. Nevertheless, the highest and lowest levels of activity are always used to analyze a mixed cost under the high and low point method. the reason is that the analyst would like to use data that reflect the greatest possible variation in activity. While some costs can be classified as pure fixed or pure variable, many include elements of both types. We’ll look at several common examples of mixed costs, breaking them down into their components. To help students better understand account principles, they are often introduced to costs as being fixed or variable. In reality, many of the costs that businesses incur fall in the middle; in essence they are mixed costs. Variable costs are the type that increase or decrease depending of the level of activity being undertaken. For example a drink company normally will not spend money for juice concentrate if it isn’t making drink products, but can expect the sum that it pays to its suppliers to rise in direct proportion to the amount of drinks it makes. Therefore, management will not need to worry about incurring variable costs if operations are temporarily shut down. On the other hand, fixed costs remain constant with little regard to the level of production being realized. A good example of fixed costs is rent. Of course there are exceptions, but whether or not a company is using the full capacity of the facility it is renting, the rent will still become due. However, a positive characteristic of fixed costs is that they usually remain constant; and so everything that is earned after the break-even point is reached increases profit margin. Variable costs change in relation to (and generally in proportion to) sales. Examples include: Chlorine costs for a pool-service company. (More pools serviced = more revenues = more chlorine bought). The cost of nails for a building contractor. (More houses sold = more nails bought). The cost of temporary labor for a temporary staffing company. (More temps placed = more temps hired and paid. ) The cost of paper for a printing company. (More jobs printed = more paper used)   The cost of beef for a restaurant. (You get the idea). **Costs will increase per production** f there are no production, then there are no costs therefore any materials is an example Variable Costs and Fixed CostsAll the costs faced by companies can be broken into two main categories: fixed costs and variable costs. Fixed costs are costs that are independent of output. These remain constant throughout the relevant range and are usually considered sunk for the relevant range (not relevant to output decisions). Fi xed costs often include rent, buildings, machinery, etc. Variable costs are costs that vary with output. Generally variable costs increase at a constant rate relative to labor and capital. Variable costs may include wages, utilities, materials used in production, etc. In accounting they also often refer to mixed costs. These are simply costs that are part fixed and part variable. An example could be electricityelectricity usage may increase with production but if nothing is produced a factory still may require a certain amount of power just to maintain itself. Below is an example of a firms cost schedule and a graph of the fixed and variable costs. Noticed that the fixed cost curve is flat and the variable cost curve has a constant upward slope. | |