Wine and Probable Cost Driver Essay Example for Free

Wine and Probable Cost Driver Essay Peter Catalanos Verde Vineyards in Oakville, California produces three varieties of wine: Merlot, Viognier, and Pinot Noir. His winemaster, Kyle Ward, has identified the following activities as cost pools for accumulating overhead and assigning it to products. For each of Verdes fifteen activity cost pools, identify a probable cost driver that might be used to assign overhead costs to its three wine varieties. 1. | Culling and replanting. Dead or overcrowded vines are culled, and new vines are planted or relocated. (Separate vineyards by variety. ) | Labor hour| 2. | Tying. The posts and wires are reset, and vines are tied to the wires for the dormant season. | Labor hour| 3. | Trimming. At the end of the harvest the vines are cut and trimmed back in preparation for the next season. | Labor hour| 4. | Spraying. The vines are sprayed with chemicals for protection against insects and fungi. | Gallons of chemical| 5. | Harvesting. The grapes are hand-picked, placed in carts, and transported to the crushers. | Number of cartfuls or labor hours| 6. | Stemming and crushing. Cartfuls of bunches of grapes of each variety are separately loaded into machines which remove stems and gently crush the grapes. Number of cartfuls| 7. | Pressing and filtering. The crushed grapes are transferred to presses which mechanically remove the juices and filter out bulk and impurities. | Gallons of juice| 8. | Fermentation. The grape juice, by variety, is fermented in either stainless-steel tanks or oak barrels. | Gallons of juice| 9. | Aging. The wines are aged in either stainless-steel tanks or oak barrels for one to three years depending on variety. | Gallons of wine or months of aging| 10. | Bottling and corking. Bottles are machine-filled and corked. | Number of bottles| 11. | Labeling and boxing. Each bottle is labeled, as is each nine-bottle case, with the name of the vintner, vintage, and variety. | #. Of bottles| 12. | Storing. Packaged and boxed bottles are stored awaiting shipment. | # of boxes| 13. | Shipping. The wine is shipped to distributors and private retailers. | # of shipments| 14. | Heating and air-conditioning of plant and offices. | Number of gallons processed| 15. | Maintenance of buildings and equipment. Printing, repairs, replacements, and general maintenance are performed in the off-season. | # of gallons processed.

Scarlet Letter :: essays research papers

scarlet letter as a symbol The Scarlet Letter As a Symbol Often throughout The Scarlet Letter there are symbolic references made. The story deals with a Puritan woman who commits adultery and raises an illegitimate child named Pearl. The author, Nathanial Hawthorne, uses many religious and natural images to symbolize different points. One of the purposes of this symbolism is to show that Puritanism is hypocritical and that their religious viewpoints are against the natural order, which is done by using contrasting natural and religious symbols in the descriptions of Pearl. Also through out the book, Hawthorne uses the letter as a major symbol. At the beginning of the story, the letter is a symbol of sin. The sin was adultery. Hester has had relations with man while she had a husband. At the time, she wasn’t aware that her husband was still alive. The evidence of her actions was her daughter, Pearl. For her sentence, Hester would have to wear the letter A and also stand on the scaffolds in the afternoon. In later chapters, the letter evolves into able. Some years after the beginning of the incident, Hester has tried to move on with her life and has become a big help to her community. She is well liked for her art in sewing, and is also helpful towards the sick and the dying. Most of the townspeople have forgotten what has happened and have accepted Hester for who she is and not what she has done. The product of Hester’s sin was also a symbol used in the book. Pearl was always a symbol for her sin. She was the evidence that convicted Hester. In one part of the story, Hester and Pearl visit the Governor and Pearl is dressed up in a red dress with gold trim. She was described as resembling the letter on her mother’s chest. Hester character is shown here because by dressing Pearl up to look like the letter, she admits that she is not ashamed of what she has done and what has come out of it. In the second scaffold scene, a scarlet A appears in the sky above Dimmesdale, Hes ter, and Pearl. In this scene, the letter actually represents two things. One of them is angel. One of the townsmen has just passed away and they believed that it was his angel overhead. The second symbol is forgiveness.

Discuss A Streetcar Named Desire Essay

Discuss A Streetcar Named Desire as a portrayal of a broken world. Hart Crane’s stanza, printed on the title-page of A Streetcar Named Desire, speaks of love’s voice as â€Å"an instant in the wind†. The last line goes on to allude to its transiency. Given that this is placed under the banner of a â€Å"broken world†, a play that otherwise boasts the subtlety of its imagery seems to get a rather blunt prefix. William’s intention was to create for Blanche a form of heroism. Here, on the first page, he pronounces love to be a dying entity. He tells us that it cannot be a permanent force within the vessel of human decision making. In the scenes that follow, he introduces a character positively wrestling with her internal nihilism, a character in contemplative turmoil about whether there is something more to her being-and her decisions. She quickly enters wholly hedonistic and materialistic surroundings, where her fading romanticism is contrasted with the apathetic humanism of Stanley. There is not, as the question suggests, a deep and deliberate flaw spanning the world of A Streetcar Named Desire. Indeed, such an assertion entirely misses the point. Perhaps it is a semantic difference, but the world depicted in the play is an entirely functional one; it is a world in which all the coherent parts play off each other, with both friction and cooperation. It is entirely incorrect to state that the lives of Stanley, Stella, Eunice, and Steve don’t continue from day-to-day with regularity and a certain degree of contentedness. That is not to say that Williams presents a situation that is either positive or, more crucially, hopeful. Instead, he examines twentieth century society as a great evolutionary mechanism: a fact, an absolute, in which Blanche constitutes an anomaly. Within this mechanism, base-line motivations act as stimuli for every moment of character action-and, as a reader, there is a temptation to focus on this. However, a more consequential realisation is that these hedonistic human pursuits-sex, monetary accumulation, power, and so on-also power the stasis of the play. Every moment of internal equilibrium is clamped in place by microcosm of personal economics and raw desire. The best illustrations of this come through Stella. Of course, her behaviour is often contrasted in blunt and unequal terms to Blanche’s melodrama. As a result of this, the passages between them exhibit a rather distorted sense of tension, whereby Stella’s consistency of view-point deflates the very conflict that Blanche is starting. Therefore, there is a tendency, particularly early in the play, to see Stella as a defeated character: there is aura of disconnection about her, as if the world has no effect on her: Blanche: And you are standing there smiling. Stella: What do you want me to do? B: Pull yourself together and face the facts. S: What are they, in your opinion? B: In my opinion? You’re married to a madman!

Violence in “Hunters in the Snow” and “A Good Man is Hard...

Ours is a violent world where even the most common folk can find themselves faced with unspeakable horror through little or no intention. In Flannery O’Connor’s â€Å"A Good Man is Hard to Find,† the characters find themselves at the mercy of armed men because of a faulty memory and a few wrong turns. In Tobias Wolff’s â€Å"Hunters in the Snow,† a young man winds up shooting his friend in an apparent accident which culminates in a debate between saving that friend or whether it is more important to preserve the self. The stories work together to explore what humans will do when faced with terrible violence. The story â€Å"A Good Man is Hard to Find† by Flannery O’Connor is famous for its use of unexpected violence. An unnamed grandmother†¦show more content†¦The car turns over and the accident has left their automobile unable to go further. The children, seeing their first moment of violence are delighted and are only sad that no one has died in the collision. Since the kids have never experienced real loss or real pain before, the experience is one of novelty to them. When aid arrives, it is ironically in the form of The Misfit. The children’s enthusiasm and curiosity about why their Samaritan carries a gun is nothing. It is the grandmother who is nearly obsessed with violence who dooms the family. The final moments of the story are jarring, even more than half a century after they were written. While the family is taken into the woods and murdered one by one, grandmother sits begging The Misfit for her life by trying to appeal to his humanity. Sh e asks him to pray and assures him that she believes that he is a good man at heart. This ploy does not work. â€Å"The Misfit sprang back as if a snake had bit him and shot her three times through the chest. Then he put his gun down on the ground and took off his glasses and began to clean them† (O’Connor). It is one thing when you are sitting at a restaurant discussing what a person might do when faced with a murderer. It is quite another when the reality comes to you directly which is the point of the story. To those unacquainted with violence first hand, one can only speculate. To those veryShow MoreRelatedThe Complex Idea Of Good And The Power Of Faith2037 Words   |  9 Pages#3 October 27, 2016 GESM 110 12:30-1:50 TTh The Complex Idea of Good and the Power of Faith Violence, specifically with murder, is inherently morally wrong in the vast majority of cases. But through analysis of Judah Rosenthal in Woody Allen’s Crimes and Misdemeanors, Kenny and Tub in Tobias Wolff’s â€Å"Hunters in the Snow,† and the Grandma and The Misfit in Flannery O’Connor’s â€Å"A Good Man is Hard to Find,† the traditional sides of good and bad in a murder are blurred. One of the most important ideasRead MoreSymbolism And Symbolism Of Russian Literature2115 Words   |  9 Pageshappy town by his description. 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