Sextant Inclinometer Worksheet

Sight along the straight edge of your sextant. Aim the straight edge at the Sun, just as you would aim the barrel of a gun. The weighted string will hang against one of the degree markings on the protractor. If you have an assistant, instruct him/her/it to take note of the degree mark the string hangs against. For best accuracy, use the outside arc of degree marks (as opposed to the inside arc). If no partner, try to press the string against the protractor as soon as you have sighted in the Sun, keeping the string in place, before you lower the sextant. Do this as fast as you can. Do not stare at the Sun for more than a few seconds. Wear sunglasses if possible.

Record the number under the string (the value of the degree mark), but do not report it as the elevation of the Sun. To find the elevation of the Sun, subtract the value of the degree mark from 90 if the value of the degree mark is less than 90. For example, if the string lies against 55, the elevation of the Sun would be 90 – 55 = 35 degrees. If the value of the degree mark is greater than 90, subtract 90 from the value of the degree mark. For example, if the string lies against 130, the elevation of the Sun would be 130 – 90 = 40 degrees.

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The Sun’s elevation reaches a maximum at local noon (which is not necessarily noon on the clock, but close). So, take an elevation measurement at 10 a.m., one at 10:30, 11:00, etc., every half hour until 2 pm. You will see the elevation numbers rise to a max, then decrease again. That max occurs at around noon. Eight elevations should be reported. I’ll knock a point off for every missing elevation.

Your measured elevations should fall within the range of 25 degrees to 50 degrees. I’m going to measure it too, so don’t just make stuff up. Submit a table of times and elevations. You must show your elevation calculations.

Traditionally, overhead costs are assigned based arbitrarily on the rate of either direct labor or direct materials associated with production. This makes sense when companies only make a few products, production processes are simple, and overhead costs are less pervasive. However, today production processes are more complex, companies make a wider array of products, and fewer costs are directly traceable to units of production. To address this, companies use activity-based costing (ABC).

Specifically, activity-based costing identifies and traces costs and expenses to activities and then to specific products. ABC uses multiple factory overhead rates based on activities. Activities are the types of work, or actions, involved in a manufacturing process or service activity. For example, assembly, inspection, and engineering design are activities.

The estimated activity costs are allocated to products using an activity rate. Activity rates are determined as follows:
Activity Rate = Estimated Activity Cost / Estimated Activity Base Usage

Illustrated Example of Activity-Based Costing
Comparing Two Products under Traditional and Activity-Based Costing

Compare two projects under development by the same company. The following are a few aspects of each product’s development process relevant to costs.

Product S Product T
Requires 4,000 hours of testing Requires 1,000 hours of testing
Requires 4,480 units of computing power Requires 1,920 units of computing power
Requires 20 developer hours to implement Requires 80 developer hours to implement
Cost Items Cost of Each Activity
Testing: $25,600
Computing power: $38,400
Developer hourly cost: $13 per hour
Traditional Costing

Traditional costing would take the proportion of a direct cost, such as direct labor hours, and use it as the basis for allocating overhead costs, such as computing power and testing. In the following table, use developer hours as the basis for assigning overhead costs (computing and developer costs) to each project. If required, round your answers to the nearest dollar.

Product S Product T
Percentage of developer hours 20% Percentage of developer hours 80%
Testing cost $
Testing cost $
Computing cost $
Computing cost $
Developer cost $
Developer cost $
Total cost $
Total cost $


Percentage of developer hours
+ Percentage of developer hours for Product S (20%)
Allocation basis for Product S: The amount of labor hours associated directly with Product S, as a percentage of all developer hours worked (regardless of product). The amounts for overhead to be allocated are multiplied by this value to determine the overhead to be assigned to Product S under the traditional costing method.
+ Percentage of developer hours for Product T (80%)

Allocation basis for Product T: The amount of labor hours associated directly with Product T, as a percentage of all developer hours worked (regardless of product). The amounts for overhead to be allocated are multiplied by this value to determine the overhead to be assigned to Product T under the traditional costing method.
Review the resources each product (S and T) requires for production and compare that to the costs calculated above under traditional costing. Does traditional costing serve as an accurate gauge of costs?

Activity-Based Costing

Using the data above for products S and T, calculate the costs using activity-based costing. Allocate the costs of testing, computing, and development based on the rates of activity consumed by each product’s development process. If required in your computations, round per unit costs to the nearest cent. Round your final answers to the nearest dollar.

Cost Activity Base
Testing Hours of testing
Computing cost Units of computing power
Developer cost Development hour

Social media in particular has been a game changer for brand building, customer relations, and customer satisfaction. Shoppers are increasingly turning to social media for retail and often look for help with buying decisions. With that shift, consumers have paved a new purchase journey for retailers to follow. Many businesses adopting social media as a promotional mechanism often use social media solely as if it were a traditional one-way ad instead of a two-way communication channel. The following are several common types of business messages in social media that attract customer activity:

Promotions and discounts
Latest product information
Customer support
Entertaining content
Ability for customers to offer feedback
Choosing a Social Media Channel for a Business Message
Your task is to submit a 2-3 page paper describing your business message and explaining what you see as the best social media channel is for your company to present this message. This assignment has two parts: writing a business message and analyzing, justifying, and evaluating which social media channel you should use to present the business message.

Part 1
To create your business message, first decide on one goal: a) Increase sales or b) Build affinity with your customers. You can use the bullet points above and any content from this module to decide on the type of business message you want to share.

Part 2
Choose a social media platform that best fits your message—you can use any social media channel presented in this module.

In 2-3 pages, explain/analyze why this social media channel is the right one for the message (this could focus on why the other options are not good).
Explain how you would measure whether the message was successful (because what is the point if it isn’t successful?).
In your paper, you should also describe how a successful business message presented on social media can impact customer loyalty, ensure customer retention, and expand publicity.

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