Monday, January 27, 2020

Saint Andrew The Apostle Theology Religion Essay

Saint Andrew The Apostle Theology Religion Essay Saint Andrew the Apostle is known by all of Christianity as one of Jesus closest friends. Saint Andrews symbol is shown all over the world in Europe, Scotland, and even in United States history. Saint Andrew the Apostle is the patron saint of Scotland with an interesting story behind it. Saint Andrew the Apostle is also known as the first apostle, so his life was tough and very interesting to think about (Jones). No one knows when Saint Andrew was born, but it was in the early first century A.D. Saint Andrew died in the mid-first century A.D. Saint Andrews feast day is November 30 (Jones). Saint Andrew was crucified on a saltire cross or X shaped cross, and is considered a martyr. Saint Andrew was the first of the twelve Apostles, and his brother was Peter. His trade was a fisherman (Hoever 483). Also, because Saint Andrew was the first Apostle, his feast day is placed on, or the closest date to, the first Sunday of advent and the new church year (Kiefer). Saint Andrew is not mentioned a lot in the book, Acts of the Apostles, because he was mostly gone, travelling and spreading the good news to the world at the time (Roberts). Saint Andrew was a follower of Saint John the Baptist and younger brother of Saint Peter. When John said, Behold the Lamb of God, Andrew immediately knew what he meant and left everything to follow Jesus (Roberts). Saint Andrew was there when Jesus fed five-thousand people with five barley loaves and two fish. In fact he was the one who brought the boy with the food to Jesus. Saint Andrew also spoke Greek, so he translated Greek peoples words who wanted to talk to Jesus (Kiefer). It has been said that after Jesus death, Saint Andrew preached in Asia Minor. When Saint Andrew was to be crucified in Patras, Greece, he begged to be crucified in a different position than Jesus. He felt that he was unworthy to die the same way as Jesus did (Hoever 483). Saint Andrew is the patron saint of many things. Saint Andrew is the patron saint against fever, against gout, against neck pain, against sore throats, and against whooping cough. He is also the patron saint of   anglers, boatmen, butchers, farm workers, fish dealers, fish mongers, fishermen, happy marriages, maidens, mariners, miners, old maids, pregnant women, sail makers, sailors, single lay women, singers, spinsters, textile workers, unmarried women, water carriers, women who wish to become mothers, Knights of the Golden Fleece, Spanish armed forces, University of Patras, Austria, Germany, Greece, Luxembourg, Netherlands, Romania, Russia, Scotland, Spain, Bithynia, Asia Minor, five cities in Belgium, four cities in England, five cities in France, sixteen cities in Germany, Achaia/  Greece, Patras/  Greece, twelve cities in Italy, Luqa/ Malta, Hattem/  Netherlands, Manila/  Philippines, Saint Andrews/  Scotland, Encinasola,  Huelva/  Spain, and San Andreas/  Cali fornia (Jones). After Saint Andrews death when Constantine, the first Christian emperor of Rome, became the emperor around the year 308, he ordered for Saint Andrews remains to be put in a church in Constantinople. Saint Regulus, the person bringing Saint Andrews remains to Rome, was told by an angel to take his remains north, far away from Rome. He ended up creating the settlement of Saint Andrew in what is today known as parts of Scotland and Russia. Saint Andrews remains are currently residing in a church in Patras, Greece. Saint Andrew was actually never canonized! Canonization never existed until the twelfth century A.D. (Jones). There was also a gospel of Andrew written, but it was denied to be recognized by the church and was lost (Ferguson 50). Saint Andrew has not been known for a specific miracle, but Pictish King Angus prayed to the saints to help him in a battle that he would probably not win. He looked into the blue sky and saw a white saltire or X in the sky as he went into battle, and came out as the victor. Later King Angus made Saint Andrew the patron Saint of Scotland. Saint Andrew has been known to help maidens find their husbands if you pray to him on his feast day, November 30. Also Saint Andrew has been known to repair your voice to help singers (Jones). The saltire is Saint Andrews symbol; it is a diagonal X. This is Saint Andrews symbol because he died on the cross in this position. The saltire can be found all over the world. It can be found in Scotlands current flag showing what King Angus saw. You can find it in Great Britains flag under the cross. You can find it in an American Social Studies textbook. The Confederate flag purposely put it there in honor of Saint Andrew and Saint Patrick! The saltire is all over the world, you just have to find it (Kiefer). There are many reasons why I chose Saint Andrew the Apostle. One of the reasons I chose Saint Andrew the Apostle is because we have the same name and I thought that was kind of cool. I also chose Saint Andrew the Apostle because I knew I could find information on him and I knew that he was one of Jesus closest friends. I also thought that it was cool that he died on a saltire, not a cross. Another reason I chose St. Andrew the Apostle is that he died for his faith. I love how much faith he had in Jesus, and even when he died, he died loving Jesus and God. I do wish that I could have the strength and love for God as much as he did. This is why I love Saint Andrew the Apostle and admire him so much. I hope that after you read this essay, if or when you see Scotlands flag youll know Saint Andrew is the reason for the flags pattern.

Saturday, January 18, 2020

“Gold Miss”: Single successful women in work force in Korea

Two articles that were discussed in class touched on married women in the work force in Korea, Taiwan and Japan. All of these articles examine the changes in married women’s employment that industrialized society face. Higher participation of married women’s employment compared to the past can be explained by higher labor supply and demand caused by industrialization, social structures, changes in women’s role in family, and higher women’s education. These changes not only affect married women but also single women in Asia. I would like to go delve more into and also go beyond the readings and look more into the single women in general, with specific focus on Korea. Particularly, events regarding women at work has led to the rise of the â€Å"gold miss† in Korean culture recently has created significant cultural shifts in the way the largely Confucian society views women and how these women do business. Korean Culture Korea is home to a deeply Confucian society. Under such a system, women are relegated to a lower position, wherein they have to follow the wishes and dictates of the head of the family: the father, then the husband and then the grown sons. There are strict dictates that has crossed over to national laws on succession. Korean norms have been blamed for the lack of opportunities for women (August and Tuten, 2003, p. 118). Women traditionally stay at home after marriage to take care of family. Children usually live with their parents until they are married and the eldest son is left to care of the aging parents. Women in the Workforce In their study, Rachel August and Tracy Tuten laments that only 48% of women participate in the Korean workforce. The country's labor market is highly-segregated with jobs that are meant only for men exclusively. Korean men also have a virtual monopoly on managerial and executive level jobs, where only 7% are held by women (August and Tuten, 2003, p. 109). In contrast, women in the United Kingdom have a 66% participation in the labor force, while 33% of employed women hold managerial and executive level jobs (August and Tuten, 2003, p. 109). The pay between men and women is different too, with women getting only 60% of what their male counterparts get (Yoo, 2003, p. 367). Most Korean women had to fight a patriarchal society where in everyone — from employers policymakers, and even fellow employees — prefer males over females. As such, they get jobs that pay less (Brinton, et. al. , 1995, p. 1101) The dismal situation of women is due to the fact that workplaces in Korea lack protection like laws against gender discrimination, harassment and other similar laws. Korean women are also facing challenges in terms of getting their education that would have equipped them with the skills and knowledge needed for higher level positions (August and Tuten, 2003, p. 17). This has changed in recent years, however. With the advent of industrialization in Korea, more and more women had married later and the fertility rate fell. Korean women had more time to participate in the activities of the labor market. Korean women also gained more education, and consequently more work experience, which in turn makes them more attractive to employers (Brinton, et. al. , 1995, p. 1100) Married Korean women are less likely to be involved in formal employment, as many companies also encourage women employees to resign after marriage (Yoo, 2003, p. 384). Shift in Korean Culture The increases in the number of working married women and single woman households both represent a significant departure from the traditional Korean family structure. Women are now choosing to keep their jobs even after marriage and many grown-up children are moving out of the family home to live alone and choosing to postpone marriage. More and more women are also getting higher education compared to women in the 70s and 80s. These grown-up daughters that have successful careers postpone marriage and enjoy their single-blessedness and economic independence. In the past in Korea, marriage used to be only institution frame work for women to secure stability in their lives. But now that social conditions have changed greatly and women exert more power in economic activities women are increasingly taking charge of their lives. Thus, in recent years, more and more women are staying single, earning more, and fighting societal pressures that dictate when they should settle down. They have been termed gold misses, a play of words and a corruption of â€Å"Old Miss†. Gold misses are highly successful single women who are way above the traditional marrying age of the late twenties and early thirties. According to the Chosun Ilbo, an English language Korean newspaper, the typical gold miss has a college degree, a professional job that pays at least KRW40 million (around US$43,000) annually. A gold miss go for sophistication both in looks and image (Gold Miss Among†¦ , 2007, para. 2). More than changing their looks and living upwardly in society, gold misses are changing Korean society. Whereas before, women above thirty are frowned upon as spinsters who failed to catch a husband, with all the attendant stereotypes against it. Now gold misses are seen to enjoy their independence — both personal and economic (Gold Miss Among†¦ , 2007, para. 1). They are also breaking through stereotypes that unmarried women in their mid-thirties have something wrong with them, or have been through a difficult experience, or just plain stubborn. These are women who do not rely on a husband to keep them alive, and they are enjoying it. For Ham In-hee, a sociologist at Ewha Women's University marriage for a gold miss is a choice, instead of a desperate and only means to be stable. Ham relates that women â€Å"who are financially capable,† have a tendency to marry late (Chosun Ilbo, 2007, para. 3). The view is shared by Lee Woong-jin, chief executive officer of a dating company. Ms. Lee says that gold misses think they can continue living alone because they earn enough to support themselves (Gold Miss Among†¦ , 2007, para. 2). Other changes are evident. Gold misses are known to be ‘fashionistas', and have influenced trends in Korean fashion and food (Kang, 2008, para. ). Gold misses, though a relatively new development in the conservative Korean culture, are increasing. Kang In-sun, writing for the Chosun Ilbo, reports on data released by the Korea Employment Information Service that says that there were 27,233 gold misses in 2006, an increase of almost twelve-fold from around 2,000 just five years before. The report also says that gold misses are now found in a growing range of industries and profession, securing top jobs in private institutions, filmmaking, theater, writing, broadcasting, medicine, design and management, among others (Kang, 2008, para. ). The number will rise, as 68% of women in their twenties and thirties surveyed indicated that they would like to remain single (Kang, 2008, para. 5). Meanwhile, an overwhelming 90% of girls aged 10 think that marriage is a choice, instead of a must (Kang, 2007, para. 7). The prevalence and impact of gold misses is so widespread that Korean marketers have taken note of them, and have even come up with spin-off labels like â€Å"silver miss† or single women in their 30s who are earning less than KRW30 million, and â€Å"platinum miss† or women who earn more than KRW100 million annually (Kim, 2008, para. ). As more women become more economically active and more financially-independent these days and as views on marriage have changed dramatically, these single professional women, in their thirties and forties without pressure to get married, enjoy the feeling of accomplishment at work and gain more free time for themselves, rather than doing housework and caring for children as housewives do. Having no husbands and children also increases their autonomy on spending. Gold misses are willing to and can spend on anything they want, especially on their self-development, looks, health, skills and on leisure, their changes in lifestyle and spending start to have impact on various industries such as tourism, fashion, art and music business, interior design such as kitchen appliances, and matchmaking business. As a result, the purchasing power of singles makes them an important consumer group. Kim Ji-soo, a culture editor at the Korea Times, writes that while Korean women had been slow to change in a â€Å"strongly Confucian† society, they are now taking on more and new challenges and working in professions that used to be male domain. The causes for the rise of the gold miss are varied, and touches a spectrum of economic and social factors including (but not limited to) higher labor supply and demand caused by industrialization, changes in women’s role in family, higher women’s education, and increase in voices advocating gender equality and equal opportunities at work, among other things. The Korea Times, however, proposes another cause. Bae Ji-sook relates that the cost of marriage, including childrearing, housing and education, could be the main reason why a progressively increasing number of women are opting to stay single. With the shift in Korean thinking with regards to the convention of women getting married in their late twenties or early thirties, there is less pressure to get married and risk acquiring these costs (Bae, 2008, para. 6-8). In fact, a recent survey found that 22% of Korean singles found marriage costs too prohibitive and cited that as one of the reasons not to get married. Other reasons were the prevalence of divorce, and the idea of enjoying the single life. Almost a quarter said that they haven't found the right one yet. The survey had 1,826 respondents, 70% of them were women (Kang, 2007, paras. 1-4). Traditional values of family and harmony influenced by Confucian philosophy are disappearing, new values of individualism and independence are new inflow, and women are reacting to this change by choosing to work and marry late. On to of these changes in social values, higher cost of marriage and raising children causes further departure from traditional roles for single women. Additionally, women’s success in their career will continue to emerge as a valuable consumer group in the future. With such changes in conventional idea, their economic and social power, and consumer market towards them, they seem to have less reason to get married and the increase the number of unmarried women in their thirties and forties is likely to continue. * * * The rise of the gold misses can thus be seen as a natural consequence of the Korean woman’s progress in the country’s labor market. It is an evolution that took years to unravel. With the change in Korea’s business climate and labor environment, women became introduced into its labor force, an event which led to further changes down the road and created a cyclical cause and effect. As women became more active in their participation in the country’s labor force, the more opportunities opened for them to further their education and chalk up their work experience, which in turn made them more attractive to employers and opened the doors to more jobs. The pressures of society and culture, however, remained. In time, Korean women learned that having their best interests in mind and following the norms do not necessarily go together, and thus the evolution comes to its current form: the gold misses. Combined with this realization are the changes in the country’s norms and governance that allowed for more gender equality. It can be argued then that gold misses are the daughters who are reaping the benefits that have been set up for them by women of the past. They are also blessed to be working at a time when Korean society and culture had eased and changed. But as mothers can differ from their daughters in a lot of ways, so does today’s gold misses and the traditional married working women. Married working women of the past were at most followers of society’s dictated norms of how they should act and when they should act, and at the very least, they were constrained by their culture. Career women felt the urge to get married at an age that is largely dictated by society, at a time when they should have been at their peak, professionally speaking. These women may be doing the deals in the corporate boardroom, but they come home to cook for their husbands and care for their children. Gold misses eschewed that role, and by ignoring societal dictates, they have become progenitors of a new culture. By refusing to be tied down, they have gathered enough power to create a unique culture that soon became more and more mainstream. They became a force to be considered, if only for their collective purchasing power. Without responsibilities to take care of a family, they have the luxury of thinking only for themselves. Instead of being dictated by culture, gold misses have turned the tables and are now dictating what the culture should be. More and more gold misses are stepping into roles that women of the past have not even dreamed of. The arena for male-dominated fields is shrinking as more women are invading the work force. Whereas traditional married working women were contented in defining their value by the men in the lives, and anchoring their stability on their marriage, gold misses are challenging the patriarchal traditions and Confucian hierarchies. Women in the workplace are also changing the business culture away from â€Å"alcohol-inspired karaoke fests† into something more transparent and above-board. These women are also discouraging blind loyalty towards superiors (Asiaweek, 2001, paras. 3-4). Stability is no longer anchored to the thickness of their husbands’ wallets, but their own. Culture and society are two very dynamic forces, and they affect one another. While it is evidently a much better time to be a single work woman in Korea nowadays more than ever, there is still a long way to go to achieve more independence from and equality with men. The gold miss phenomenon is a clear indicator, though, that women in Korea are on the right track.

Friday, January 10, 2020

Public Toilet

G answer B F A 1) J I C E D 2) Cycle Time (CT) = Productive time per hour Output per day = 7 hrs. /day X 60 min/hr X 60 sec/min 1008 units/day = 25,200 sec 1008 units = 25 sec/unit 6 5 4 3 2 1 3) Workstation = J I G H F E C D B ATask Time 24 25 25 25 25 24 Idle Time = 1 0 0 0 0 1 ( Total = 2 sec ) 4) WS = Sum of task times Cycle time (CT) = 148 sec 25 sec/units = 5. 2 ? 6 units of WS 5) Efficiency = Sum of task times X 100% CT * Actual # of (WS) = 148 sec * 100 % ( 25 sec/units * 4 units of WS) = 98. 67 % ) Idle time per units = (CT * actual # of WS) – sum of task times = (25 sec/unit X 6 units of WS) – 148 seconds = 2 sec/units Idle time in seconds per day = idle time per units X output per day (in unit) = 2 sec/unit X 1008units/day = 2016 sec/day Idle time in hour per day = Idle time in seconds per day 60 min/hr X 60 sec/min = 2016 sec/day 60 min/hr X 60 sec/min = 0. 56 hr/day Thus,The cost of idleness per week = Idle time in hour per day X wage rate per hour X # working day per week = 0. 56 hr/day X RM 40 per day = RM 22. 40 per week QUESTION 4 Claytan Fine China, a well-known dinner ware producer has upgraded its moulding procedure by using the most sophisticated equipment. The mouding process consists of 10 elements. The following table shows the task element in alphabetical order and their precedence element task(s) and times in seconds.Task Element| Precedence Task| Task Time (seconds)| A| -| 24| B| A| 25| C| A| 13| D| -| 10| E| C, D| 12| F| B, E| 11| G| B| 15| H| -| 14| I| F,G. H| 10| J| I| 24| 1. Draw a precedence diagram 2. If the expected weekly output is 5040 dinner sets and daily productive time is 7 hours (in a 5 day work-week), compute the cycle for the process. 3. Compute the theoretical number of workstations. 4. Arrange the task element into proper workstations by using the longest task-time heuristic/rule. 5. Calculate the efficiency of the balanced line and balance delay. 6. If the wage rate is RM 40 per day, calcula te the idleness cost per week.QUESTION 8 Hakim Bidaman Enterprise is in the process of developing an aggregate capacity plan for the month of Jan-Sept 2010. The company has gathered the data as shown in the following table: MONTH| Jan| Feb| Mar| Apr| May| Jun| Jul | Aug| Sept| Forecast Demand (unit)| 5000| 4900| 4500| 4200| 6300| 5000| 5100| 4800| 4700| Other information to be considered: 1. Each output requires 26 minute to be produced. 2. Labour cost per hour is RM 5. 00 3. Overtime rate per hour is RM 7. 50 4. Overtime given to 4 workers only with a limitation of 2 hours per day. 5. Beginning inventory is 400 units. . The inventory carrying cost is RM 2. 40 per unit. 7. Hiring cost per worker is RM 400 and lay off cost per worker is RM 600 8. Subcontracting cost is RM 20 per unit. 9. Current workforce level is 10 workers. 10. The company operates 8 hours daily in 26 days a month. Determine the production cost for the planning horizon by using all five strategies. Apply informatio n given as necessary for a certain strategy. ANWER STRATEGY 1 Monthly forecast output = number of day per monthly X daily standard output = 26 days (60 minutes/hr ? 6 minutes/unit X 8 hours/day) = 480 units per worker per month MONTH| FORECASTDEMAND (UNIT)=UNIT PRODUCED| CURRENT WORKER| WORKERS REQUIRED| HIRE| LAY OFF| Jan| 5000 – 400 = 4600| 10| 4600/480 = 10| | | Feb| 4900| 10| 4900/480 = 10| | | Mar| 4500| 10| 4500/480 = 9| | 1| Apr| 4200| 9| 4200/480 = 9| | | May| 6300| 9| 6300/480 = 13| 4| | Jun| 5000| 13| 5000/480 = 10| | 3| Jul| 5100| 10| 5100/480 = 11| 1| | Aug| 4800| 11| 4800/480 = 10| | 1| Sept| 4700| 10| 4700/480 = 10| | | | 44100| | | 5| 5| TOTAL PRODUCTION COST Regular production cost = (44100 units) X (RM5/hr) X (26 minute/unit ? 0 minute/hr) = RM 95,550 Hire worker = (5 worker) X (RM400) = RM 2,000 Lay off worker = (5 worker) X (RM600) = RM 3,000 Thus, total cost = RM 100,500 STRATEGY 2 Units Produced = (number of day per monthly) X (working days per pe daily ) X (standard output per day) = (10 worker) X (26 day) X (60 minutes/hr ? 26 minutes/unit X 8hr) = 4800 unitsMONTH| FORECAST DEMAND (UNIT)| UNIT PRODUCED| UNITEXCESS| UNIT SHORTAGE| OTUNITS| ENDINV| Jan| 5000 – 400 = 4600| 4800| 200| | | 200| Feb| 4900| 4800| | 100| 100| | Mar| 4500| 4800| 300| | | 300| Apr| 4200| 4800| 600| | | 600| May| 6300| 4800| | 1500| 1500| | Jun| 5000| 4800| | 200| 200| | Jul| 5100| 4800| | 300| | 300| Aug| 4800| 4800| | -| -| -| Sept| 4700| 4800| 100| | | 100| | | 43200| | | 1800| 1500| TOTAL PRODUCTION COST Regular Production Cost = (43200 units) X (26 days ? 8 hr) X (26 minute/unit ? 60 minute/hr) = RM 60,840 Overtime Cost (1800 unit) X (RM7. 50/hr) X (26 minute/unit ? 60 minute/hr) = RM 5,850 Inv. Holding Cost = (1500 unit) X (RM2. 40 per unit) = RM 3,600 Thus, total cost = RM 70,290 STRATEGY 3 Units Produced = (number of day per monthly) X (working days per pe daily) X (standard output per day) = (10 worker) X (26 day) X (60 minutes/hr ? 26 minu tes/unit X 8hr) = 4800 units MONTH| FORECAST DEMAND (UNIT)| UNIT PRODUCED|UNITEXCESS| UNIT SHORTAGE| OTUNITS| ENDINV| Jan| 5000 – 400 = 4600| 4800| 200| | | 200| Feb| 4900| 4800| | 100| | 100| Mar| 4500| 4800| 300| | | 300| Apr| 4200| 4800| 600| | | 600| May| 6300| 4800| | 1500| 900| | Jun| 5000| 4800| | 200| 200| | Jul| 5100| 4800| | 300| 300| | Aug| 4800| 4800| -| -| -| -| Sept| 4700| 4800| 100| | | 100| | | 43200| | | 1400| 1300| TOTAL PRODUCTION COST Regular Production Cost = (43200) X (RM5/hr) X (26 minute/unit ? 0 minute/hr) = RM 93,600 Overtime Cost = (1400 units) X (RM5/hr) X (26 minute/unit ? 60 minute/hr) = RM 3,033 Inv. Holding Cost = (1300 units) X (RM2. 40 per unit) = RM 3,120 Thus, total cost = RM 99, 753 STRATEGY 4 Units Produced = (number of day per monthly) X (working days per pe daily) X (standard output per day) = (10 worker) X (26 day) X (60 minutes/hr ? 26 minutes/unit X 8hr) = 4800 unitsMONTH| FORECAST DEMAND (UNIT)| UNIT PRODUCED| UNITEXCESS| UNIT SHOR TAGE| OTUNITS| ENDINV| Jan| 5000 – 400 = 4600| 4800| 200| | | 200| Feb| 4900| 4800| | 100| | 100| Mar| 4500| 4800| 300| | | 400| Apr| 4200| 4800| 600| | | 1000| May| 6300| 4800| | 1500| 1500| | Jun| 5000| 4800| | 200| 200| | Jul| 5100| 4800| | 300| 300| | Aug| 4800| 4800| -| -| -| -| Sept| 4700| 4800| 100| | | 100| | | 43200| | | 1000| 1800| TOTAL PRODUCTION COST Regular production cost = (43200) X (RM5/hr) X (26 minute/unit ? 0 minute/hr) = RM 93,600 Overtime Cost = (1000 units) X (RM7. 50/hr) X (26 minute/unit ? 60 minute/hr) = RM 3,250 Inv. Holding Cost = (1800 units) X (RM2. 40 per unit) = RM 4,320 Thus, total cost = RM 101,170 STRATEGY 5 Units Produced = (number of day per monthly) X (working days per pe daily) X (standard output per day) = (10 worker) X (26 day) X (60 minutes/hr ? 26 minutes/unit X 8hr) = 4800 unitsMONTH| FORECAST DEMAND (UNIT)| UNIT PRODUCED| UNITEXCESS| UNIT SHORTAGE| OT UNITS(max=480Unit)| ENDINV| SUBUNIT| Jan| 5000 – 400 = 4600| 4800| 200| | | 200| | Feb| 4900| 4800| | 100| | 100| | Mar| 4500| 4800| 300| | | 400| | Apr| 4200| 4800| 600| | | 1000| | May| 6300| 4800| | 1500| 480| | 20| Jun| 5000| 4800| | 200| 200| | | Jul| 5100| 4800| | 300| 300| | | Aug| 4800| 4800| -| -| -| -| | Sept| 4700| 4800| 100| | | 100| | | | 43200| | | 980| 1800| 20| Overtime unit max = 4 X 2 X 26 per month ? 6 month/unit X 60 minute/unit = 480 units TOTAL PRODUCTION COST Regular Production Cost = (43200) X (RM5/hr) X (26 minute/unit ? 60 minute/hr) = RM 93,600 Overtime Cost = (980 units) X (RM7. 50/hr) X (26 minute/unit ? 60 minute/hr) = RM 3,185 Inv. Holding Cost = (1800 units) X (RM2. 40 per unit) = RM 4,320 Subcontracting Cost = (20 units) X (RM20 per unit) = RM 400 Thus, total cost = RM 101,505