In a two-page paper, select three of the four areas below, discuss why they should be included in an organizations strategic plan. Begin your introduction with your title, include a definition of Organization’s Strategic Plan, as always the last statement in the introduction must include a purpose statement- i.e. The purpose of this paper is to describe a strategic plan and three of the areas selected. Each should be a heading in the paper. The conclusion is your last level one heading.

1. Patient safety goals
2. Data management and informatics
3. Marketing
4. Hazard preparedness

Follow APA format using the 7th ed for Professional- The paper should start with an introduction with definition a strategic plan and why it is needed.

In a two-page paper, select three of the four areas below, discuss why they should be included in an organizations strategic plan. Begin your introduction with your title, include a definition of Organization’s Strategic Plan, as always the last statement in the introduction must include a purpose statement- i.e. The purpose of this paper is to describe a strategic plan and three of the areas selected. Each should be a heading in the paper. The conclusion is your last level one heading.

1. Patient safety goals
2. Data management and informatics
3. Marketing
4. Hazard preparedness

Follow APA format using the 7th ed for Professional- The paper should start with an introduction with definition a strategic plan and why it is needed.

In a two-page paper, select three of the four areas below, discuss why they should be included in an organizations strategic plan. Begin your introduction with your title, include a definition of Organization’s Strategic Plan, as always the last statement in the introduction must include a purpose statement- i.e. The purpose of this paper is to describe a strategic plan and three of the areas selected. Each should be a heading in the paper. The conclusion is your last level one heading.

1. Patient safety goals
2. Data management and informatics
3. Marketing
4. Hazard preparedness

Follow APA format using the 7th ed for Professional- The paper should start with an introduction with definition a strategic plan and why it is needed.

CHAPTER 20 OVERVIEW – PROCESS COSTING In Chapter 20, process costing is introduced and described under the first-in, first-out (FIFO) method. The weighted average method is presented in the chapters appendix. A process manufacturer makes products that are indistinguishable from each other using a continuous production process. Process manufacturers use process costing to record product costs for each department or process. Process costing is similar to job order costing in that each method records and summarizes product costs; classifies product costs as direct materials, direct labor, and factory overhead; allocates factory overhead costs to products; uses a perpetual inventory system for materials, work in process, and finished goods; and provides useful product cost information for decision making. In process costing, the cost of units transferred out of each department must be determined along with the cost of any partially completed units remaining in the department. These costs are summarized in a cost of production report. This report is prepared in four steps: (1) determine the units to be assigned costs, (2) compute equivalent units of production, (3) determine the cost per equivalent unit, and (4) allocate costs to units transferred out and partially completed units. Journal transactions are discussed as these product transfers need to be journalized. Additionally, Chapter 20 demonstrates how managers can analyze the cost of production report by tracking changes in the direct materials and conversion cost per equivalent unit between periods. By investigating the causes of increases or problems using the cost of production report, managers can make decisions regarding efficiency and improvement. I. Process Operations- is mass production of similar products in a continuous flow of sequential processes. Use a standardized process to make large volumes of similar products. A. Organization of Process Operations 1. Each process is identified as a separate production department, workstation 2. Series of repetitive processes or steps. 3. Each applies direct labor, overhead and often direct materials to move the product toward completion. 4. Final process or department in the series finishes the goods and makes them ready for sale. B. Comparing Process and Job Order Costing Systems 1. Both use materials, labor and overhead and aim to compute cost per unit of product. 2. Cost object: a. Job order costing: job or job lot. b. Process costing: process or department 3. Cost per unit: a. Job order costing: measures cost per unit after completion of a job b. Process costing: measures costs at the end of the period 4. Internal reporting: a. Job order costing: job cost sheets and cost of goods manufactured b. Process costing: production cost report 5. Work in process inventory: a. Job order costing: one Work in Process Inventory account b. Process costing: one Work in Process Inventory account per process Process Costing Demonstration this section uses the weighted-average method to demonstrate the four-step process costing system. The weighted-average method combines units and costs across two periods in computing equivalent units and cost per equivalent unit. A. Step 1: Determine Physical Flow of Units 1. A physical unit flow reconciliation proves that: 1) beginning units in process plus those started in the period equals the 2) ending units in process plus those completed and transferred out in the period. 2. The following totals should agree: a. Units in beginning work in process + units started during the period = the number of units to account for. b. Units completed and transferred out during the period + units in ending work in process inventory = the units accounted for. c. The units to account for and the units accounted for must be equal. B. Step 2: Compute Equivalent Units of Production (EUP) number of whole units that could have been started and completed given the costs incurred in the period. 1. Must convert the physical units worked on to equivalent units based on the amount of each input (direct materials, direct labor, and overhead) that has been used. 2. Equivalent Units-Direct Materialsadd together the results of a two-step calculation: a. Units completed and transferred out during the period times 100% (since the units have all required materials). b. Units in ending inventory times % of materials added during the period. 3. Equivalent UnitsConversion Costsadd together the results of a two-step calculation: a. Units completed and transferred out during the period times 100% (since the units have all required labor and overhead). b. Units in ending inventory times the percent of labor and overhead added during the period. C. Step 3: Compute Cost per Equivalent Unit uses equivalent units of production from step 2 along with cost data, to compute cost per equivalent unit. 1. Cost per Equivalent Unit for Direct MaterialsThe materials costs in beginning work in process inventory plus the direct materials costs added during the period are divided by the equivalent units of production (EUP) for direct materials (from step 2) to get the cost per equivalent unit for direct materials for the period. 2. Cost per Equivalent Unit for Conversion CostsThe conversion costs in the beginning work in process inventory plus the conversion costs added during the period are divided by the equivalent units of production (EUP) for conversion costs (from step 2) to get the cost per equivalent unit for conversion costs for the period. D. Step 4: Assign and Reconcile Costs uses EUP from step 2 and cost per EUP from step 2 to assign costs to the units completed and transferred out and to the units in ending work in process. 1. The following totals should agree: a. Cost of beginning work in process inventory plus cost incurrent during the period equal total costs to account for. b. Cost of units completed and transferred out plus cost of ending work in process inventory equal total costs accounted for. 2. Reconciliation management verifies that total costs assigned to units completed and transferred out plus the cost of units in ending work in process equal the costs incurred by production. E. Using Process Cost Information 1. Control costs departments equivalent cost per unit can be compared to prior months and if changed a lot, corrective action can be taken. 2. Evaluate performance top management can evaluate department managers based on their control of costs. Costs per equivalent unit are often compared to budgeted amounts. 3. Evaluate process improvements organizations strive to improve processes. The success of process improvements can be evaluated by examining how costs per equivalent unit change after process improvements. 4. Prepare financial statements cost of goods sold and ending inventory amounts computed from process cost data are reported on the income statement and balance sheet, respectively. F. Production Cost Report 1. Primary managerial accounting report. Also called a production report. 2. A separate report is prepared for each process or production department. 3. Four sections: a. Physical flow of units: Reconciles beginning units in process and those started in a period with ending units in process and those completed and transferred out. b. Equivalent units of production for direct materials and for conversion. c. Cost per equivalent unit of production for direct materials and for conversion. d. Assignment of total costs among units worked on in the period. IV. Accounting for Process Costing A. Accounting for Production Costs 1. Materials, labor and overhead costs flow through the manufacturing processes as shown in exhibit 16.12. There are separate Work in Process Inventory accounts for each department. When the goods are ready for sale, their costs are transferred to Finished Goods Inventory. When goods are sold, their costs are transferred to Cost of Goods Sold. B. Materials Costs 1. Raw materials purchased on credit are recorded by debiting Raw Materials Inventory and crediting Accounts Payable. 2. Direct materials used in production are recorded by debiting each departments Work in Process Inventory account and crediting Raw Materials Inventory. 3. Indirect materials used are recorded with a debit to Factory Overhead and a credit to Raw Materials Inventory. C. Labor Costs 1. Direct labor costs used in production are recorded by debiting each departments Work in Process Inventory account and crediting Factory Payroll Payable. 2. Indirect labor costs are recorded by debiting Factory Overhead and crediting Factory Payroll Payable D. Factory Overhead 1. Overhead costs other than indirect materials and indirect labor are recorded by debiting Factory Overhead and crediting the related accounts. 2. Applying Overhead to Work in Process use predetermined overhead rates to apply overhead. Rates are estimated at the beginning of a period and used to apply overhead during the period. 3. Applied using activity bases such as direct labor or machine hours. 4. Predetermined rate times actual cost driver quantity. 5. Journal entry to apply factory overhead costs to each department includes a debit to the departments Work in Process Inventory and a credit to Factory Overhead. CHAPTER 20 OVERVIEW – PROCESS COSTING In Chapter 20, process costing is introduced and described under the first-in, first-out (FIFO) method. The weighted average method is presented in the chapters appendix. A process manufacturer makes products that are indistinguishable from each other using a continuous production process. Process manufacturers use process costing to record product costs for each department or process. Process costing is similar to job order costing in that each method records and summarizes product costs; classifies product costs as direct materials, direct labor, and factory overhead; allocates factory overhead costs to products; uses a perpetual inventory system for materials, work in process, and finished goods; and provides useful product cost information for decision making. In process costing, the cost of units transferred out of each department must be determined along with the cost of any partially completed units remaining in the department. These costs are summarized in a cost of production report. This report is prepared in four steps: (1) determine the units to be assigned costs, (2) compute equivalent units of production, (3) determine the cost per equivalent unit, and (4) allocate costs to units transferred out and partially completed units. Journal transactions are discussed as these product transfers need to be journalized. Additionally, Chapter 20 demonstrates how managers can analyze the cost of production report by tracking changes in the direct materials and conversion cost per equivalent unit between periods. By investigating the causes of increases or problems using the cost of production report, managers can make decisions regarding efficiency and improvement. I. Process Operations- is mass production of similar products in a continuous flow of sequential processes. Use a standardized process to make large volumes of similar products. A. Organization of Process Operations 1. Each process is identified as a separate production department, workstation 2. Series of repetitive processes or steps. 3. Each applies direct labor, overhead and often direct materials to move the product toward completion. 4. Final process or department in the series finishes the goods and makes them ready for sale. B. Comparing Process and Job Order Costing Systems 1. Both use materials, labor and overhead and aim to compute cost per unit of product. 2. Cost object: a. Job order costing: job or job lot. b. Process costing: process or department 3. Cost per unit: a. Job order costing: measures cost per unit after completion of a job b. Process costing: measures costs at the end of the period 4. Internal reporting: a. Job order costing: job cost sheets and cost of goods manufactured b. Process costing: production cost report 5. Work in process inventory: a. Job order costing: one Work in Process Inventory account b. Process costing: one Work in Process Inventory account per process Process Costing Demonstration this section uses the weighted-average method to demonstrate the four-step process costing system. The weighted-average method combines units and costs across two periods in computing equivalent units and cost per equivalent unit. A. Step 1: Determine Physical Flow of Units 1. A physical unit flow reconciliation proves that: 1) beginning units in process plus those started in the period equals the 2) ending units in process plus those completed and transferred out in the period. 2. The following totals should agree: a. Units in beginning work in process + units started during the period = the number of units to account for. b. Units completed and transferred out during the period + units in ending work in process inventory = the units accounted for. c. The units to account for and the units accounted for must be equal. B. Step 2: Compute Equivalent Units of Production (EUP) number of whole units that could have been started and completed given the costs incurred in the period. 1. Must convert the physical units worked on to equivalent units based on the amount of each input (direct materials, direct labor, and overhead) that has been used. 2. Equivalent Units-Direct Materialsadd together the results of a two-step calculation: a. Units completed and transferred out during the period times 100% (since the units have all required materials). b. Units in ending inventory times % of materials added during the period. 3. Equivalent UnitsConversion Costsadd together the results of a two-step calculation: a. Units completed and transferred out during the period times 100% (since the units have all required labor and overhead). b. Units in ending inventory times the percent of labor and overhead added during the period. C. Step 3: Compute Cost per Equivalent Unit uses equivalent units of production from step 2 along with cost data, to compute cost per equivalent unit. 1. Cost per Equivalent Unit for Direct MaterialsThe materials costs in beginning work in process inventory plus the direct materials costs added during the period are divided by the equivalent units of production (EUP) for direct materials (from step 2) to get the cost per equivalent unit for direct materials for the period. 2. Cost per Equivalent Unit for Conversion CostsThe conversion costs in the beginning work in process inventory plus the conversion costs added during the period are divided by the equivalent units of production (EUP) for conversion costs (from step 2) to get the cost per equivalent unit for conversion costs for the period. D. Step 4: Assign and Reconcile Costs uses EUP from step 2 and cost per EUP from step 2 to assign costs to the units completed and transferred out and to the units in ending work in process. 1. The following totals should agree: a. Cost of beginning work in process inventory plus cost incurrent during the period equal total costs to account for. b. Cost of units completed and transferred out plus cost of ending work in process inventory equal total costs accounted for. 2. Reconciliation management verifies that total costs assigned to units completed and transferred out plus the cost of units in ending work in process equal the costs incurred by production. E. Using Process Cost Information 1. Control costs departments equivalent cost per unit can be compared to prior months and if changed a lot, corrective action can be taken. 2. Evaluate performance top management can evaluate department managers based on their control of costs. Costs per equivalent unit are often compared to budgeted amounts. 3. Evaluate process improvements organizations strive to improve processes. The success of process improvements can be evaluated by examining how costs per equivalent unit change after process improvements. 4. Prepare financial statements cost of goods sold and ending inventory amounts computed from process cost data are reported on the income statement and balance sheet, respectively. F. Production Cost Report 1. Primary managerial accounting report. Also called a production report. 2. A separate report is prepared for each process or production department. 3. Four sections: a. Physical flow of units: Reconciles beginning units in process and those started in a period with ending units in process and those completed and transferred out. b. Equivalent units of production for direct materials and for conversion. c. Cost per equivalent unit of production for direct materials and for conversion. d. Assignment of total costs among units worked on in the period. IV. Accounting for Process Costing A. Accounting for Production Costs 1. Materials, labor and overhead costs flow through the manufacturing processes as shown in exhibit 16.12. There are separate Work in Process Inventory accounts for each department. When the goods are ready for sale, their costs are transferred to Finished Goods Inventory. When goods are sold, their costs are transferred to Cost of Goods Sold. B. Materials Costs 1. Raw materials purchased on credit are recorded by debiting Raw Materials Inventory and crediting Accounts Payable. 2. Direct materials used in production are recorded by debiting each departments Work in Process Inventory account and crediting Raw Materials Inventory. 3. Indirect materials used are recorded with a debit to Factory Overhead and a credit to Raw Materials Inventory. C. Labor Costs 1. Direct labor costs used in production are recorded by debiting each departments Work in Process Inventory account and crediting Factory Payroll Payable. 2. Indirect labor costs are recorded by debiting Factory Overhead and crediting Factory Payroll Payable D. Factory Overhead 1. Overhead costs other than indirect materials and indirect labor are recorded by debiting Factory Overhead and crediting the related accounts. 2. Applying Overhead to Work in Process use predetermined overhead rates to apply overhead. Rates are estimated at the beginning of a period and used to apply overhead during the period. 3. Applied using activity bases such as direct labor or machine hours. 4. Predetermined rate times actual cost driver quantity. 5. Journal entry to apply factory overhead costs to each department includes a debit to the departments Work in Process Inventory and a credit to Factory Overhead.

CHAPTER 20 OVERVIEW – PROCESS COSTING In Chapter 20, process costing is introduced and described under the first-in, first-out (FIFO) method. The weighted average method is presented in the chapters appendix. A process manufacturer makes products that are indistinguishable from each other using a continuous production process. Process manufacturers use process costing to record product costs for each department or process. Process costing is similar to job order costing in that each method records and summarizes product costs; classifies product costs as direct materials, direct labor, and factory overhead; allocates factory overhead costs to products; uses a perpetual inventory system for materials, work in process, and finished goods; and provides useful product cost information for decision making. In process costing, the cost of units transferred out of each department must be determined along with the cost of any partially completed units remaining in the department. These costs are summarized in a cost of production report. This report is prepared in four steps: (1) determine the units to be assigned costs, (2) compute equivalent units of production, (3) determine the cost per equivalent unit, and (4) allocate costs to units transferred out and partially completed units. Journal transactions are discussed as these product transfers need to be journalized. Additionally, Chapter 20 demonstrates how managers can analyze the cost of production report by tracking changes in the direct materials and conversion cost per equivalent unit between periods. By investigating the causes of increases or problems using the cost of production report, managers can make decisions regarding efficiency and improvement. I. Process Operations- is mass production of similar products in a continuous flow of sequential processes. Use a standardized process to make large volumes of similar products. A. Organization of Process Operations 1. Each process is identified as a separate production department, workstation 2. Series of repetitive processes or steps. 3. Each applies direct labor, overhead and often direct materials to move the product toward completion. 4. Final process or department in the series finishes the goods and makes them ready for sale. B. Comparing Process and Job Order Costing Systems 1. Both use materials, labor and overhead and aim to compute cost per unit of product. 2. Cost object: a. Job order costing: job or job lot. b. Process costing: process or department 3. Cost per unit: a. Job order costing: measures cost per unit after completion of a job b. Process costing: measures costs at the end of the period 4. Internal reporting: a. Job order costing: job cost sheets and cost of goods manufactured b. Process costing: production cost report 5. Work in process inventory: a. Job order costing: one Work in Process Inventory account b. Process costing: one Work in Process Inventory account per process Process Costing Demonstration this section uses the weighted-average method to demonstrate the four-step process costing system. The weighted-average method combines units and costs across two periods in computing equivalent units and cost per equivalent unit. A. Step 1: Determine Physical Flow of Units 1. A physical unit flow reconciliation proves that: 1) beginning units in process plus those started in the period equals the 2) ending units in process plus those completed and transferred out in the period. 2. The following totals should agree: a. Units in beginning work in process + units started during the period = the number of units to account for. b. Units completed and transferred out during the period + units in ending work in process inventory = the units accounted for. c. The units to account for and the units accounted for must be equal. B. Step 2: Compute Equivalent Units of Production (EUP) number of whole units that could have been started and completed given the costs incurred in the period. 1. Must convert the physical units worked on to equivalent units based on the amount of each input (direct materials, direct labor, and overhead) that has been used. 2. Equivalent Units-Direct Materialsadd together the results of a two-step calculation: a. Units completed and transferred out during the period times 100% (since the units have all required materials). b. Units in ending inventory times % of materials added during the period. 3. Equivalent UnitsConversion Costsadd together the results of a two-step calculation: a. Units completed and transferred out during the period times 100% (since the units have all required labor and overhead). b. Units in ending inventory times the percent of labor and overhead added during the period. C. Step 3: Compute Cost per Equivalent Unit uses equivalent units of production from step 2 along with cost data, to compute cost per equivalent unit. 1. Cost per Equivalent Unit for Direct MaterialsThe materials costs in beginning work in process inventory plus the direct materials costs added during the period are divided by the equivalent units of production (EUP) for direct materials (from step 2) to get the cost per equivalent unit for direct materials for the period. 2. Cost per Equivalent Unit for Conversion CostsThe conversion costs in the beginning work in process inventory plus the conversion costs added during the period are divided by the equivalent units of production (EUP) for conversion costs (from step 2) to get the cost per equivalent unit for conversion costs for the period. D. Step 4: Assign and Reconcile Costs uses EUP from step 2 and cost per EUP from step 2 to assign costs to the units completed and transferred out and to the units in ending work in process. 1. The following totals should agree: a. Cost of beginning work in process inventory plus cost incurrent during the period equal total costs to account for. b. Cost of units completed and transferred out plus cost of ending work in process inventory equal total costs accounted for. 2. Reconciliation management verifies that total costs assigned to units completed and transferred out plus the cost of units in ending work in process equal the costs incurred by production. E. Using Process Cost Information 1. Control costs departments equivalent cost per unit can be compared to prior months and if changed a lot, corrective action can be taken. 2. Evaluate performance top management can evaluate department managers based on their control of costs. Costs per equivalent unit are often compared to budgeted amounts. 3. Evaluate process improvements organizations strive to improve processes. The success of process improvements can be evaluated by examining how costs per equivalent unit change after process improvements. 4. Prepare financial statements cost of goods sold and ending inventory amounts computed from process cost data are reported on the income statement and balance sheet, respectively. F. Production Cost Report 1. Primary managerial accounting report. Also called a production report. 2. A separate report is prepared for each process or production department. 3. Four sections: a. Physical flow of units: Reconciles beginning units in process and those started in a period with ending units in process and those completed and transferred out. b. Equivalent units of production for direct materials and for conversion. c. Cost per equivalent unit of production for direct materials and for conversion. d. Assignment of total costs among units worked on in the period. IV. Accounting for Process Costing A. Accounting for Production Costs 1. Materials, labor and overhead costs flow through the manufacturing processes as shown in exhibit 16.12. There are separate Work in Process Inventory accounts for each department. When the goods are ready for sale, their costs are transferred to Finished Goods Inventory. When goods are sold, their costs are transferred to Cost of Goods Sold. B. Materials Costs 1. Raw materials purchased on credit are recorded by debiting Raw Materials Inventory and crediting Accounts Payable. 2. Direct materials used in production are recorded by debiting each departments Work in Process Inventory account and crediting Raw Materials Inventory. 3. Indirect materials used are recorded with a debit to Factory Overhead and a credit to Raw Materials Inventory. C. Labor Costs 1. Direct labor costs used in production are recorded by debiting each departments Work in Process Inventory account and crediting Factory Payroll Payable. 2. Indirect labor costs are recorded by debiting Factory Overhead and crediting Factory Payroll Payable D. Factory Overhead 1. Overhead costs other than indirect materials and indirect labor are recorded by debiting Factory Overhead and crediting the related accounts. 2. Applying Overhead to Work in Process use predetermined overhead rates to apply overhead. Rates are estimated at the beginning of a period and used to apply overhead during the period. 3. Applied using activity bases such as direct labor or machine hours. 4. Predetermined rate times actual cost driver quantity. 5. Journal entry to apply factory overhead costs to each department includes a debit to the departments Work in Process Inventory and a credit to Factory Overhead. CHAPTER 20 OVERVIEW – PROCESS COSTING In Chapter 20, process costing is introduced and described under the first-in, first-out (FIFO) method. The weighted average method is presented in the chapters appendix. A process manufacturer makes products that are indistinguishable from each other using a continuous production process. Process manufacturers use process costing to record product costs for each department or process. Process costing is similar to job order costing in that each method records and summarizes product costs; classifies product costs as direct materials, direct labor, and factory overhead; allocates factory overhead costs to products; uses a perpetual inventory system for materials, work in process, and finished goods; and provides useful product cost information for decision making. In process costing, the cost of units transferred out of each department must be determined along with the cost of any partially completed units remaining in the department. These costs are summarized in a cost of production report. This report is prepared in four steps: (1) determine the units to be assigned costs, (2) compute equivalent units of production, (3) determine the cost per equivalent unit, and (4) allocate costs to units transferred out and partially completed units. Journal transactions are discussed as these product transfers need to be journalized. Additionally, Chapter 20 demonstrates how managers can analyze the cost of production report by tracking changes in the direct materials and conversion cost per equivalent unit between periods. By investigating the causes of increases or problems using the cost of production report, managers can make decisions regarding efficiency and improvement. I. Process Operations- is mass production of similar products in a continuous flow of sequential processes. Use a standardized process to make large volumes of similar products. A. Organization of Process Operations 1. Each process is identified as a separate production department, workstation 2. Series of repetitive processes or steps. 3. Each applies direct labor, overhead and often direct materials to move the product toward completion. 4. Final process or department in the series finishes the goods and makes them ready for sale. B. Comparing Process and Job Order Costing Systems 1. Both use materials, labor and overhead and aim to compute cost per unit of product. 2. Cost object: a. Job order costing: job or job lot. b. Process costing: process or department 3. Cost per unit: a. Job order costing: measures cost per unit after completion of a job b. Process costing: measures costs at the end of the period 4. Internal reporting: a. Job order costing: job cost sheets and cost of goods manufactured b. Process costing: production cost report 5. Work in process inventory: a. Job order costing: one Work in Process Inventory account b. Process costing: one Work in Process Inventory account per process Process Costing Demonstration this section uses the weighted-average method to demonstrate the four-step process costing system. The weighted-average method combines units and costs across two periods in computing equivalent units and cost per equivalent unit. A. Step 1: Determine Physical Flow of Units 1. A physical unit flow reconciliation proves that: 1) beginning units in process plus those started in the period equals the 2) ending units in process plus those completed and transferred out in the period. 2. The following totals should agree: a. Units in beginning work in process + units started during the period = the number of units to account for. b. Units completed and transferred out during the period + units in ending work in process inventory = the units accounted for. c. The units to account for and the units accounted for must be equal. B. Step 2: Compute Equivalent Units of Production (EUP) number of whole units that could have been started and completed given the costs incurred in the period. 1. Must convert the physical units worked on to equivalent units based on the amount of each input (direct materials, direct labor, and overhead) that has been used. 2. Equivalent Units-Direct Materialsadd together the results of a two-step calculation: a. Units completed and transferred out during the period times 100% (since the units have all required materials). b. Units in ending inventory times % of materials added during the period. 3. Equivalent UnitsConversion Costsadd together the results of a two-step calculation: a. Units completed and transferred out during the period times 100% (since the units have all required labor and overhead). b. Units in ending inventory times the percent of labor and overhead added during the period. C. Step 3: Compute Cost per Equivalent Unit uses equivalent units of production from step 2 along with cost data, to compute cost per equivalent unit. 1. Cost per Equivalent Unit for Direct MaterialsThe materials costs in beginning work in process inventory plus the direct materials costs added during the period are divided by the equivalent units of production (EUP) for direct materials (from step 2) to get the cost per equivalent unit for direct materials for the period. 2. Cost per Equivalent Unit for Conversion CostsThe conversion costs in the beginning work in process inventory plus the conversion costs added during the period are divided by the equivalent units of production (EUP) for conversion costs (from step 2) to get the cost per equivalent unit for conversion costs for the period. D. Step 4: Assign and Reconcile Costs uses EUP from step 2 and cost per EUP from step 2 to assign costs to the units completed and transferred out and to the units in ending work in process. 1. The following totals should agree: a. Cost of beginning work in process inventory plus cost incurrent during the period equal total costs to account for. b. Cost of units completed and transferred out plus cost of ending work in process inventory equal total costs accounted for. 2. Reconciliation management verifies that total costs assigned to units completed and transferred out plus the cost of units in ending work in process equal the costs incurred by production. E. Using Process Cost Information 1. Control costs departments equivalent cost per unit can be compared to prior months and if changed a lot, corrective action can be taken. 2. Evaluate performance top management can evaluate department managers based on their control of costs. Costs per equivalent unit are often compared to budgeted amounts. 3. Evaluate process improvements organizations strive to improve processes. The success of process improvements can be evaluated by examining how costs per equivalent unit change after process improvements. 4. Prepare financial statements cost of goods sold and ending inventory amounts computed from process cost data are reported on the income statement and balance sheet, respectively. F. Production Cost Report 1. Primary managerial accounting report. Also called a production report. 2. A separate report is prepared for each process or production department. 3. Four sections: a. Physical flow of units: Reconciles beginning units in process and those started in a period with ending units in process and those completed and transferred out. b. Equivalent units of production for direct materials and for conversion. c. Cost per equivalent unit of production for direct materials and for conversion. d. Assignment of total costs among units worked on in the period. IV. Accounting for Process Costing A. Accounting for Production Costs 1. Materials, labor and overhead costs flow through the manufacturing processes as shown in exhibit 16.12. There are separate Work in Process Inventory accounts for each department. When the goods are ready for sale, their costs are transferred to Finished Goods Inventory. When goods are sold, their costs are transferred to Cost of Goods Sold. B. Materials Costs 1. Raw materials purchased on credit are recorded by debiting Raw Materials Inventory and crediting Accounts Payable. 2. Direct materials used in production are recorded by debiting each departments Work in Process Inventory account and crediting Raw Materials Inventory. 3. Indirect materials used are recorded with a debit to Factory Overhead and a credit to Raw Materials Inventory. C. Labor Costs 1. Direct labor costs used in production are recorded by debiting each departments Work in Process Inventory account and crediting Factory Payroll Payable. 2. Indirect labor costs are recorded by debiting Factory Overhead and crediting Factory Payroll Payable D. Factory Overhead 1. Overhead costs other than indirect materials and indirect labor are recorded by debiting Factory Overhead and crediting the related accounts. 2. Applying Overhead to Work in Process use predetermined overhead rates to apply overhead. Rates are estimated at the beginning of a period and used to apply overhead during the period. 3. Applied using activity bases such as direct labor or machine hours. 4. Predetermined rate times actual cost driver quantity. 5. Journal entry to apply factory overhead costs to each department includes a debit to the departments Work in Process Inventory and a credit to Factory Overhead.

Cardiovascular disease is the most common cause of adult morbidity and mortality, accounting for 31% of deaths worldwide. The most common vascular system disorder is hypertension, defined by the American College of Cardiology and the American Heart Association (AHA) as blood pressure >130/80 mm Hg.

How do antihypertensive medications interact with determinants of cardiac output and peripheral resistance to reduce blood pressure?

What are the most common complications of untreated or undertreated hypertension?

Textbook: Global Climate Change: Turning Knowledge Into Action, Chapter 9

While reading this chapter, consider these questions:

• What is the global demand for energy and what are the challenges of meeting this demand?
• What are the conventional sources of power and what are some renewable sources?
• What are the politics behind climate change and how can society build a new energy infrastructure in response?

Final Submission: Global Climate Change Presenta!on (From all of the milestones – minus the commentary sections in the milestones)In Module Seven, you will submit a presenta!on on global climate change. It should be a complete, polished ar!fact containing all of the cri!cal elements of the final product. It should reflect the incorpora!on of feedback gained throughout the course.

What to Submit

Your presenta!on can be in the form of a report (up to eight pages in Word) or a slideshow (with up to 16 PowerPoint slides) or a propor!onal combina!on (e.g., four pages in text and eight slides, or two pages in Word and 12 slides, etc.). Cita!ons should be completed in APA format.

Subject of choice: Ida B. Wells In this assignment you will use one subject of choice and generate your own “prompt” to elicit a 3-5 paragraph response from two different AI options about your subject, then you will fact check the content (3 facts minimum fact checked per AI answer/post, for a total of six) You may use our text readings or online research with reliable websites. Include in your direct quotes from the sources and a citation with a weblink, title, and author (if applicable) attached is an example of the work I need completed

Philosophy Paper- Note that this follows the Metaparadigm Model of Nursing which includes Person, Health, Nursing, and Environment. Course Outcomes 1,2,3,4 (Summative Assessment) 1. The purpose of this paper is to develop a nursing philosophy paper which should clearly reflect your personal philosophy of nursing 2. This paper will be submitted to your ePortfolio and utilized for your capstone class, so please do your best and save it. 3. This includes a written paper that should be formatted according to APA 7th edition guidelines. 4. No maximum length to this assignment, but this paper should be at least six pages, including a reference page. Topics to include in your paper: Personal Philosophy Statement. This is one to two sentences that summarize your personal philosophy. The identification and examination of your own perspective (definition) of nursings metaparadigm of nursing, person, health, and environment, as well as the identification of other concepts that you believe should be a part of the nursing metaparadigm. c. Discuss how these concepts are interrelated in terms of how you understand and accomplish your work. Give examples. Give examples from your experiences within the course and learning objectives for the course (page 1 & 2 of Syllabus) that have influenced your philosophy of nursing. For example, Course objective 3- Discuss the influence of nursings image on the publics perception of nursing. In Discussion post 3, the video influenced my thoughts on my own background and how I can positively influence patient care and my image. One of the IHI modules maybe made you consider some of the quality and safety practices that you feel are important to your practice (Course objective #4) When you reflected on values & ethics for the Professional Identity assignment did it reinforce any of your views on ethics (Course objective #5) within your practice? Identify a nursing theorist that influences your nursing philosophy. Explain the basics of the theory. This can be a brief summary from your Nurse Theorist paper. Be careful to not use that nursing theorists view as your own! Citations should be included as appropriate. Rubric :Rubric Name: Personal Philosophy Paper Criteria Proficient 20 points Approaching Proficiency 10 points Minimally Proficient 5 points Not yet proficient 2.5 points No Evidence of proficiency 0 points Criterion Score Personal Philosophy Statement The section gives a clear definition of the students personal philosophy statement within less than 3 sentences. The section gives an adequate definition of the students personal philosophy statement. May take more than 3 sentences. The section gives a fair definition of the students personal philosophy statement. May take more than 4 sentences. The section gives a poor definition of the students personal philosophy statement. Unclear No evidence that student meets any of the Personal Philosophy Statement criteria. Score of Personal Philosophy Statement,/ 20 Personal reflection on Metaparadigm: Nursing, person, health, and environment The section gives a clear and comprehensive description of the students view of nursing as a metaparadigm. The description articulates values, beliefs, and assumptions about nursing as science and art and includes all 4 components of the metaparadigm. The section gives an adequate description of the students view of nursing as a metaparadigm. The description may or may not articulate values, beliefs and assumptions about nursing as science and art. 3 out of 4 components are provided. The section gives a fair description of the students view of nursing as a metaparadigm. The description doesnt articulate values, beliefs and assumptions about nursing as science and art. Only 2 out of 4 components are provided. The section gives a poor description of the students view of nursing as a metaparadigm. The description does not articulate values, beliefs and assumptions about nursing as science and art. The metaparadigm is implied but not articulated. No evidence that student meets any of the Personal reflection on Metaparadigm criteria. Score of Personal reflection on Metaparadigm: Nursing, person, health, and environment,/ 20 Reflection on course Student Learning Objectives (SLOs) for the course and their personal philosophy The section gives a clear and comprehensive description with examples that captures the students reflection on SLOs for the course and its impact on their personal philosophy. A minimum of three (3) examples are described within this section. The section gives an adequate description of the examples that captures the students reflection on SLOs for the course and its impact on their personal philosophy. Two (2) examples are described within this section. The section gives a fair description of the examples that captures the students reflection on SLOs for the course and its impact on their personal philosophy. One example is described within this section. The section gives a poor description of the examples that captures the students reflection on course SLOs for the course and its impact on their personal philosophy. No examples are described No evidence that student meets any of the Reflection on course student learning outcomes and their philosophy on nursing. Score of Reflection on course Student Learning Objectives (SLOs) for the course and their personal philosophy,/ 20 Criteria Proficient 20 points Approaching Proficiency 10 points Minimally Proficient 5 points Not yet proficient 2.5 points No Evidence of proficiency 0 points Criterion Score Influential Nursing Theorist The section gives a clear and comprehensive description of which nursing theorist has influenced the students personal nursing philosophy. (May or may not come from your Theory paper) The section gives an adequate description of which nursing theorist has influenced the students personal nursing philosophy. Not clear what connection was made. The section gives a fair description of which nursing theorist has influenced the students personal nursing philosophy. Vague The section gives a poor description of which nursing theorist has influenced the students personal nursing philosophy. Not clear on theorist or connection. No evidence that student meets any of the Influential Nursing Theorist criteria. Score of Influential Nursing Theorist,/ 20 Criteria Proficient 20 points Approaching Proficiency 10 points Minimally Proficient 5 points Not yet proficient 2.5 points No Evidence of proficiency 0 points Criterion Score APA & Mechanics Correct use of APA, 7th edition, guidelines throughout the paper. Resources referenced using APA 7th ed. With 2 or fewer errors The Philosophy of Nursing paper flows logically, contains no grammatical errors. Up to three (3) APA errors found throughout the entire paper, including the reference page. Assignment sections are not presented well with some difficulty maintaining topic fluidity and contains less than 4 grammatical errors. Up to five (5) APA errors found throughout the entire paper, including the reference page. Assignment sections are scattered with some difficulty following when read by the reviewer and contains 6 or fewer grammatical errors. Six (6) or more APA errors found throughout the entire paper, including the reference page. Assignment sections are presented illogically and difficult to follow when read by the reviewer and contains significant grammatical errors >6. No evidence that student meets any of the APA criteria. No evidence that student meets any of the Mechanics criteria. Score of APA & Mechanics,/ 20 Total Score of Personal Philosophy Paper,/ 100 Overall Score Proficient 14 points minimum Approaching Proficiency 11 points minimum Minimally Proficient 8 points minimum Not Yet 5 points minimum No Evidence 0 points minimum