1.The Liberty County Hazard/Vulnerability Analysis (HVA) (ESSD includes 24 areas. Choose Flood and Sever Storm areas and comment. ( Read Source #1 unit 3 for HVA) in the attachment.

2. Think about a man-made event such as a bombing or shooter situation. Discuss the eight-step design process of the event you selected and apply it to a functional exercise. Use the steps to build the foundation for a functional exercise. This is the FEMA 8-step process:

1. Assess needs

2. Define Scope

3. Write Statement of Purpose

4. Define Objectives

5. Compose Narrative

6. Write major and detailed events

7. List expected actions

8. Prepare messages

“ (Source 3) in the attachment , Unite 10 for functional exercise , and Unite 4 for Exercise Design Steps.”

The CEO of Steadfast, Inc. learns that financially, the New Hampshire company is in trouble. Steadfast produces many crafts and furniture, made of wood and other natural components such as stone. The company has recently opened a smaller operation with only 50 employees in Illinois. That operation is known as Gifted (trade name) but it is part of Steadfast. The Illinois employees who create the crafts in Gifted were all trained in New Hampshire by the Steadfast employees. A good number of the Steadfast employees have designed the crafts and furniture. There are 3,000 employees, all local, who work in manufacturing, assembly and operations and most have done so for decades.

However, the company is losing money. It has to triple sales in two years to remain competitive. Some of the costs could be saved if the New Hampshire company base were permanently closed and all operations and company presence shifted to Illinois. There is a larger workforce available for future growth there and there are many suppliers who do a lot of business in Midwestern Cities and would cut costs of materials. Since the New Hampshire company is in a rural area, there are not many job opportunities for the employees. If the New Hampshire business closes its doors, nearly all would be unemployed for the long term and the local economy, which also benefits from taxes paid by Steadfast Inc (for schools and so forth), would also suffer. Professional financial analysts have predicted the company would do very well if it shut down the New Hampshire business and shifted everything to Illinois. The financial analysts have also advised, however, that there is not enough money to ‘move’ even one-third of the employees to Illinois because the company is now losing money. The CEO is not personally wealthy and knows that most employees, with strong ties to the community, would probably not even want to go. The financial analysts have dismal predictions for the ability of Steadfast to keep doing business if their recommendation is not followed and the New Hampshire company continues. But the CEO, who has headed the company for 25 years, looks at the employees like family. The CEO could also keep the Steadfast business running and hope that in two years, sales are tripled. The employees are aware of the need to increase profits dramatically. All the employees are anxious to put in extra work and do what it takes. Assume the CEO decides to keep the business running but after one year, the company (included the Gifted branch business) has to file for bankruptcy, meaning many creditors are not paid and the shareholders do not collect anything. Did the CEO make the right decision?

Your task: Provide an ethical analysis as follows:. Would utilitarianism have led the CEO to the same decision (keep the company running)? Would Kant have done what the CEO did (kept the company running)?.

Be sure to review and use the ethics notes document on the module for Law and Ethics and in using the relevant ethical principles and concepts, incorporate relevant facts in your analysis. You may briefly add your own view as CEO (using any other approach) at the end but you will only receive credit for application of the above two approaches. There is a sample problem analysis on Canvas that offers samples of legal analysis and ethical analysis. Recommended Page limit: One page, single-spaced. Estimated length for concise writers: two paragraphs, 7 sentences per paragraph, still probably over half a page. IF you write more, I will read it (ie 2 pages) but make sure your work is organized, not repetitive and so forth.

Please see the sample question and answer attached.

Select ONE of the following topics to answer for the Lesson Writing Assignment. The writing assignment should be a minimum of 1000 words. You should find most of the information you need to complete the assignment in the chapter, but you are allowed to use outside sources as well (such as news articles or government websites). DO NOT simply copy the information word for word from your sources. If you use information directly from the textbook or another source, it should be cited and the properly formatted citation should be provided at the end of the assignment. All assignments will be analyzed with SafeAssign to identify possible plagiarism.

Requirement 1

Wyckam Manufacturing Inc. has provided the following information concerning its manufacturing costs:

	Fixed Cost per Month			Cost per Machine-Hour
Direct materials				$	5.40
Direct labor	$	42,100
Supplies				$	0.20
Utilities	$	1,300		$	0.15
Depreciation	$	15,400
Insurance	$	11,900

For example, utilities should be $1,300 per month plus $0.15 per machine-hour. The company expects to work 4,200 machine-hours in June. Note that the company’s direct labor is a fixed cost.

Required:

Prepare the company’s planning budget for June.

Requirement 2

Via Gelato is a popular neighborhood gelato shop. The company has provided the following cost formulas and actual results for the month of June:

	Fixed Element per Month			Variable Element per Liter			Actual Total for June
Revenue				$	18.00		$	110,530
Raw materials				$	5.25		$	33,730
Wages	$	6,200		$	2.00		$	18,900
Utilities	$	2,230		$	0.80		$	7,550
Rent	$	3,200					$	3,200
Insurance	$	1,950					$	1,950
Miscellaneous	$	710		$	0.95		$	6,670

While gelato is sold by the cone or cup, the shop measures its activity in terms of the total number of liters of gelato sold. For example, wages should be $6,200 plus $2.00 per liter of gelato sold and the actual wages for June were $18,900. Via Gelato expected to sell 6,200 liters in June, but actually sold 6,400 liters.

Required:

Calculate Via Gelato revenue and spending variances for June. (Indicate the effect of each variance by selecting “F” for favorable, “U” for unfavorable, and “None” for no effect (i.e., zero variance). Input all amounts as positive values.)

Requirement 3

You have just been hired by FAB Corporation, the manufacturer of a revolutionary new garage door opening device. The president has asked that you review the company’s costing system and “do what you can to help us get better control of our manufacturing overhead costs.” You find that the company has never used a flexible budget, and you suggest that preparing such a budget would be an excellent first step in overhead planning and control.

After much effort and analysis, you determined the following cost formulas and gathered the following actual cost data for March:

	Cost Formula	Actual Cost in March
Utilities	$16,500 plus $0.21 per machine-hour	$	22,710
Maintenance	$38,300 plus $1.90 per machine-hour	$	72,000
Supplies	$0.50 per machine-hour	$	10,300
Indirect labor	$94,100 plus $2.00 per machine-hour	$	137,000
Depreciation	$68,000	$	69,700

During March, the company worked 19,000 machine-hours and produced 13,000 units. The company had originally planned to work 21,000 machine-hours during March.

Required:

1. Calculate the activity variances for March.

2. Calculate the spending variances for March.

Calculate the activity variances for March. (Indicate the effect of each variance by selecting “F” for favorable, “U” for unfavorable, and “None” for no effect (i.e., zero variance). Input all amounts as positive values.)

Calculate the spending variances for March. (Indicate the effect of each variance by selecting “F” for favorable, “U” for unfavorable, and “None” for no effect (i.e., zero variance). Input all amounts as positive values.)

Question 4

Marvel Parts, Inc., manufactures auto accessories. One of the company’s products is a set of seat covers that can be adjusted to fit nearly any small car. The company has a standard cost system in use for all of its products. According to the standards that have been set for the seat covers, the factory should work 1,075 hours each month to produce 2,150 sets of covers. The standard costs associated with this level of production are:

	Total		Per Set of Covers
Direct materials	$	54,825	$	25.50
Direct labor	$	10,750		5.00
Variable manufacturing overhead (based on direct labor-hours)	$	5,375		2.50
			$	33.00

During August, the factory worked only 800 direct labor-hours and produced 2,500 sets of covers. The following actual costs were recorded during the month:

	Total		Per Set of Covers
Direct materials (12,500 yards)	$	58,750	$	23.50
Direct labor	$	13,000		5.20
Variable manufacturing overhead	$	7,000		2.80
			$	31.50

At standard, each set of covers should require 3.0 yards of material. All of the materials purchased during the month were used in production.

Required:

1. Compute the materials price and quantity variances for August.

2. Compute the labor rate and efficiency variances for August.

3. Compute the variable overhead rate and efficiency variances for August.

(Indicate the effect of each variance by selecting “F” for favorable, “U” for unfavorable, and “None” for no effect (i.e., zero variance). Input all amounts as positive values.)

	1. Materials price variance Materials quantity variance 2. Labor rate variance Labor efficiency variance 3. Variable overhead rate variance Variable overhead efficiency variance

Question 5

Becton Labs, Inc., produces various chemical compounds for industrial use. One compound, called Fludex, is prepared using an elaborate distilling process. The company has developed standard costs for one unit of Fludex, as follows:

	Standard Quantity or Hours		Standard Price or Rate			Standard Cost
Direct materials	2.50	ounces	$	19.00	per ounce	$	47.50
Direct labor	0.70	hours	$	15.00	per hour		10.50
Variable manufacturing overhead	0.70	hours	$	4.00	per hour		2.80
Total standard cost per unit						$	60.80

During November, the following activity was recorded related to the production of Fludex:

• Materials purchased, 12,500 ounces at a cost of $223,125.
• There was no beginning inventory of materials; however, at the end of the month, 3,250 ounces of material remained in ending inventory.
• The company employs 21 lab technicians to work on the production of Fludex. During November, they each worked an average of 150 hours at an average pay rate of $12.50 per hour.
• Variable manufacturing overhead is assigned to Fludex on the basis of direct labor-hours. Variable manufacturing overhead costs during November totaled $5,100.
• During November, the company produced 3,500 units of Fludex.

Required:

1. For direct materials:

a. Compute the price and quantity variances.

b. The materials were purchased from a new supplier who is anxious to enter into a long-term purchase contract. Would you recommend that the company sign the contract?

2. For direct labor:

a. Compute the rate and efficiency variances.

b. In the past, the 21 technicians employed in the production of Fludex consisted of 4 senior technicians and 17 assistants. During November, the company experimented with fewer senior technicians and more assistants in order to reduce labor costs. Would you recommend that the new labor mix be continued?

3. Compute the variable overhead rate and efficiency variances.

For direct materials, compute the price and quantity variances. (Indicate the effect of each variance by selecting “F” for favorable, “U” for unfavorable, and “None” for no effect (i.e., zero variance). Input all amounts as positive values.)

	Materials price variance Materials quantity variance

For direct materials, the materials were purchased from a new supplier who is anxious to enter into a long-term purchase contract. Would you recommend that the company sign the contract?

	Yes No

For direct labor, compute the rate and efficiency variances. (Indicate the effect of each variance by selecting “F” for favorable, “U” for unfavorable, and “None” for no effect (i.e., zero variance). Input all amounts as positive values.)

	Labor rate variance Labor efficiency variance

In the past, the 21 technicians employed in the production of Fludex consisted of 4 senior technicians and 17 assistants. During November, the company experimented with fewer senior technicians and more assistants in order to reduce labor costs. Would you recommend that the new labor mix be continued?

	Yes No

Compute the variable overhead rate and efficiency variances. (Indicate the effect of each variance by selecting “F” for favorable, “U” for unfavorable, and “None” for no effect (i.e., zero variance). Input all amounts as positive values.)

	Variable overhead rate variance Variable overhead efficiency variance

Your Human Resource Department is in the process of updating job descriptions. They have discovered one for your department, HIM Administrative Assistant, that is in need of updating.

Review the examples of job descriptions from your reading for format and style ideas.

Review the job description for the HIM Administrative Assistant.

Rewrite the job description for the HIM Administrative Assistant, using the appropriate format, action verbs, headings, and style as discussed in this module’s readings.

List of Required Headings for Job Description

• Facility name
• Department
• Position title
• Supervisor or reports to
• Job status and job grade/level
• Hours/days of the week
• Job summary
• Job duties **begin each with an action verb
• Job specifications/qualifications
• Physical requirements
• Working conditions
• Date written/revised