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Variable costing and absorption costing formats

Provide income statements in both variable costing and absorption costing formats for an initial period and its successive period in a case where all manufactured products within the two periods are sold by the end of the second period, but number of units sold in the first period is less than the number of units manufactured in this period. What is the interesting observation in comparing the two types of income statements? Explain your example in detail and provide in-text citations.

Explain your work in detail and provide in-text citations. Include the initial situation and the initial assumptions in your answer.

Sample Solution

A sport is defined as ‘all forms of physical activity which, through casual or organised participation, aim at expressing or improving physical fitness and mental well-being, forming social relationships or obtaining results in competition at all levels. . Does cheerleading have the qualities to be recognised as a sport? According to the Federal Court in US, 2016, cheerleading does not yet have the organisation and rules to authorise recognition as a sport. The 2nd U.S. Circuit Court of Appeals found that competitive cheerleading does not yet meet the standards of a varsity sport under Title IX, the 1972 federal law that mandates equal opportunities for men and women in education and athletics. However, Cheerleading is defined as routines involving organised chanting where members of the team perform several jumps, dances and athletic skills, in order to entertain spectators and gain an enthusiastic response from audience at an event. Shouldn’t the construction of a physical routine, involving many tactical and practiced sets of intense skills, in a competitive form be classified as a sport? This essay will primarily critically evaluate the benefits and ill effects of cheerleading as a sport, why it has not been legalised as sport in United Kingdom and how it needs to be presented in order to categorise as a legal sport. Briefly, the history of cheerleading an activity began in the 1800s, when cheerleading initiated as a male only sport and participants of the team were often referred to as ‘rooter kings’ and ‘yell leaders’. After the 1930s hit, girls and woman began pushing for inclusion. After demographic changes to the sport due to World War II, cheerleading transformed from a physical activity to a social one. After the inclusion of women within the team, professional teams observed that the sexuality attached to women being cheerleaders boosted entertainment value and economic value. Moreover, by the mid-1970s, cheerleading was an estimated 95% all girls and women. The difficulties leading to the recognition of cheerleading as a sport has been debated since the Education Amendment Acts 1972, Title IX. In 1975, the Office of Civil Rights resolved that cheerleading was an “extracurricular activity,” not a sport. Those involved within the developing “spirit industry,” who pursued expanding and gaining profit from the activity, made it more athletic by encouraging the use of acrobatic stunts and tumbling. Jeff Webb, a former collegiate cheerleader who, in 1974, founded the Universal Cheerleaders Association and the Varsity Spirit Corporation. In 1980, Varsity held the first high school cheerleading championship, which ESPN broadcast in 1983. By the 1990s, cheerleaders were athletes, and Varsity was big
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