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Society experience equal opportunity to work

Not all groups in our society experience equal opportunity to work. The purpose of this discussion board is to allow you to research and explain the causes of disparity between current total U.S. unemployment and the unemployment rate for a demographic of your choice. Do not just list unemployment rates. Explain what causes the rates for the demographic of your choice to be different from the National average.

Visit the Bureau of Labor Statistics website. What is the current national unemployment rate? Find the unemployment rate for the demographic group that best fits a description of you (for example, based on age, sex, and race) or choose a demographic group of interest. Is the rate for that demographic higher or lower than the national average? What are some reasons for the differences? Do some research in support of what you present. What factors contribute to the differences?

Covid-19 caveat: The Pandemic did not necessarily impact all demographics in the same way.

Unit 6 Discussion (ACC301 Cost Accounting)

Complete and submit question 9-47 on page 385.

9-47. Activity-Based versus Traditional Costing—Ethical Issues 9-3, 4, 5)

Wendy Chen established Windy City Coaching (WCC) to provide teen counseling and executive coaching services to its clients. WCC charges a $300 fee per hour for each service. The revenues and costs for the year are shown in the following income statement.


Income Statement

Teen Counseling Executive Coaching Total

Revenue $66,000 $135,000 $201,000


Administrative support 40,000

Transportation, etc. 36,000

Equipment 20,000

Profit $105,000

WCC has kept good records of the following data for cost allocation purposes.

   Activity Level 

Activity Cost Driver Teen Counseling Executive Coaching

Providing administrative support Number of clients 6 4

Traveling Number of visits 100 150

Using equipment Computer hours 900 700


a. Complete the income statement using activity-based costing and WCC’s three cost drivers.

b. Recompute the income statement using direct labor-hours as the only allocation base (220 hours for teen counseling; 450 hours for executive coaching).

c. How might WCC’s decisions regarding pricing or dropping a service be altered if Wendy were to allocate all overhead costs using direct labor-hours?

d. Under what circumstances would the labor-based allocation and activity-based costing (using Wendy’s three cost drivers) result in similar profit results?

e. A local nonprofit charity is looking for worthy causes to support through financial grants. A primary criterion for support is financial need. Wendy is thinking of applying for support for the teen counseling program. Which allocation method would give her the best chance of winning a grant? Would it be ethical for Wendy to report the income using this method in her application?

Sample Solution

harles was born to Henri and Jeanne de Gaulle in 1890, one of five children. Prior to their marriage Henri (Charles father) served as a lieutenant in the Franco-Prussian war, some 20 years prior to Charles being born. Henri was wounded during one of the skirmishes and was forced to leave the Army, something he dearly cherished and was proud to be part of . Henri’s service shaped his parenting. Henri and Jeanne bought up the family to look back at the old France monarchy, which they referred to as the real nation. Charles de Gaulle’s described his father as a “thoughtful, cultivated, traditional man” imbued with a feeling for the dignity of France” . These characteristics stood out in de Gaulle, in particular, his passion and patriotism for France and its people. De Gaulle saw active service in both WWs. He had an unsettled start to his military career and was found to be socially awkward. However, de Gaulle’s ability to think strategically at an early stage in his career was seen as a threat by some senior members in his chain of command. This ability was one of his key traits that aided in his success as a military and political leader, together with his intellect the military character was quickly formed. It was not at all a comfortable character. His corners were never rubbed off. He acquired a great ability to express himself in writing, or in speeches or monologues to a response or for that matter an unresponsive audience . He utilised this ability to communicate his vision to the French public from the UK over radio broadcasting as the leader of the Free French Army. On the 18 June, 1940 de Gaulle flew to London to continue Frances struggle against the invading Germany. This was the start of his political career. He led the resistance for the Free French movement from the UK, against the will of the legal government of France. In the summer of 1944, de Gaulle entered Paris at the end of the War as the commander of the Free French forces. He was appointed the President of France for a short period, where he retired in 1946. Charles de Gaulle was invited back to power in 1958 to solve the pro

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