Langston Hughes and Religion Essay -- African American Poets Poetry Li

Langston Hughes and Religion Langston Hughes in several poems denounced religion, inferring that religion did not exist any longer. In reading these poems, the reader canes that Hughes was expressing his feelings of betrayal and abandonment, against his race, by religion and the church. Hughes had a talent for writing poems that would start a discussion. From these discussions, Hugh es could only hope for realization from the public, of how religion and the church treated the Black race. Hughes wrote two poems that generated a lot of discussion about religion and African-Americans. One was â€Å"Drama for Winter Night (Fifth Avenue),† the other was â€Å"Goodbye Christ.† Once when Hughes was asked about religion, he responded, â€Å" I grew up in a not very religious family, but I had a foster aunt who saw that I went to church and Sunday school† (qtd. In Emanuel 914). Even though Hughes grew up attending church and Sunday school he could see how religion and churches treated his race. This is evident in â€Å"Drama for Winter Night (Fifth Avenue)†. The poem begins: You can’t sleep here My good man, You can’t sleep here. This is the house of God. The usher opens the church door and goes out. (1-5). In doing this, the usher of the church on â€Å"Fifth Avenue,† abandoned someone less fortunate in order to maintain a good appearance. This â€Å"house of God,† which should be opening its doors to give a he lping hand, turns away a man in need of help. Hughes shows betrayal in the same poem, when the less fortunate man asks St. Peter if he can stay. St. Peter replies, â€Å"You ca... ...nt of the Black race by religion and the church. I feel Hughes was successful in this endeavor. Hughes sums his whole perspective of religion, the church and the Black race, when he told a reporter, â€Å"Religion is one of the innate needs of mankind. What I am against is the misuse of religion.† (qtd. Emanuel 914). Works Cited Berry, Faith. â€Å"On Hughes’s Repudiation of ‘Goodbye Christ.’ â€Å" Meyer. 916-17 Emanuel, James A. â€Å"Hughes’s Attitudes toward Religion.† Meyer. 914-15. Hughes, Langston. â€Å"Drama for Winter Night (Fifth Avenue).† Meyer. 891: ---. â€Å"Goodbye Christ.† Meyer 898-99. Meyer, Michael. ed. â€Å"Langston Hughes (1902-1967).† The Bedford Introduction to Literature 4th ed. Boston: St. Mart in’s Press,1996. 883-89. Meyer, Michael. ed. The Bedford Introduction to Literature. 4th ed.Boston: St.Martin’s

1984 and V for Vendetta Comparing and Contrasting Essay

George Orwell’s 1984 and the movie V for Vendetta both have similar views on how society is being run. Since The book 1984 was written before V for Vendetta, so perhaps V for Vendetta may have based some of its ideas on this book. Both 1984 and V for Vendetta have similarities like the way the themes and how the male protagonists are the one in charge of overturning the government. The first similarity between 1984 and V for Vendetta is that the society is being run by totalitarian rule. It is the government that controls the lives of the people and how the society should be run. In 1984, ‘Big Brother’ aka the Inner party, is the figure that keeps an eye on the people and uses telescreens to watch their movement while in V for Vendetta; ‘Leader’ aka Adam Susan, is in charge of England, its people and the Norsefire party. Another thing is that both factions have secret police. The jobs of the secret police in 1984 and V for Vendetta are basically the same as they spy for the government and try to capture people who are against the government. The people are being controlled by the leaders of their country to make sure they behave themselves and not try to rebel. The contrast between 1984 and V for Vendetta for the totalitarian rule are a bit different. In 1984, the government, more specifically the inner party, watches every move of the people and check carefully what they do while in V for Vendetta the government, more specifically the Norsefire Party, is a bit more lenient as they don’t set up cameras on the houses of every people but still set up cameras on public properties. The secret police are quite different in 1984 and V for Vendetta as in 1984, the secret police are deeply loyal to the inner party and don’t express their behaviours like in sexual desires unlike the secret police in V for Vendetta as in page 11, the secret police tried to attempt rape on Evey. Also in V for Vendetta, there are also normal police forces unlike in 1984. Freedom of speech, freedom of your owns thoughts and actions, the right to happiness. In our society today, we have all these rights, but imagine if we id not. 1984, written by George Orwell, and V for Vendetta, directed by James McTeigue, both paint accurately scary descriptions about the government in the future and the dystopian society. 1984, written in 1949, was intended to be a portrayal of the future and V for Vendetta, made in 2005, shows Britain in power in 2038. Both of these pieces of literature were not far off from their description. As every single year passes by, our own society starts to reflect images from these books. When the government has this much power over the people, the people rebel, but can they be a success or not? 1984, written by George Orwell, illustrates a perfect example of a dystopian government. The setting is in Oceania, Britain. The government is full of spies and secret police that carefully watch the common people for any mistake they might make that can harm the government in any way. As shown with Winston Smith, the protagonist of the novel and many other citizens in Oceania, the government manipulates these characters into their pawns. The government asserts their power over the people in many ways. They have large telescreens in the people’s houses. The telescreens show the government what people are doing at all times. It can be dimmed down, but can never be turned off. Although Oceania is well off in money, the government rations food. The government’s philosophy is that if the people are given too much to eat, then they will learn to think for themselves and will see all the atrocities that the government commits and rebel. All the records of the past have been omitted and destroyed and created all over again to fit the government’s beliefs and to show that the government is always right. Big Brother has its own secret police, the Thought Police the themes were similar but there were many differences as well. for example, the resistance in 1984 was subtle if it existed at all while the resistance in v for vendetta was violent and actively opposing the government through force.

Irish Immigrants and Their Struggles Essay - 816 Words

Irish Immigrants and Their Struggles Shelby Stauble ETH/125 3/21/10 Twyler Earl The Irish people left Ireland and immigrated to America to enjoy a better life, get away from the poverty and starvation that they were faced with in Ireland due to the potato famine. They face all kinds of discrimination and were forced to take the worst types of jobs, but they never gave up and kept fighting for their freedom. The Irish were brave, courageous, and hardworking and made it possible for all Irish to live happy and free lives in America. The Irish immigrated to the United States starting in 1820, more came after 1820 due to the potato famine which started in 1845, rotting of the potato crops†¦show more content†¦Putting them on a boat and sending them home would end crime in this country.†(para. 4). Although the Irish were put down by Americans they never gave up and continued to press on. They were discriminated against but stuck together which helped them survive in America. The Irish face all types of discrimination; for example, environmental justice issues, meaning they were placed in terrible environments, such as the shacks they lived in and the boats they were brought to America on. They faced redlining, meaning they were denied certain job position and were forced to pay a large amount of money for housing. They double jeopardy because they were Irish and catholic, the Americans saw this as two good reasons to treat the Irish poorly. The Irish faced institutional discrimination they were not given the same jobs and or opportunities that the average American was given because the American people felt as though the Irish were a terrible group of people. The Irish were given the worst jobs America had to offer and only because those jobs were the only ones offered to them. They faced class ceiling discrimination because the Irish were unable to move on to better positions at their place of work. The Irish were given the most terrible jobs and e ven though the American people thought the Irish were good workers they were still unable to move up inShow MoreRelatedTurmoil to Hostility in Ireland777 Words   |  3 Pagesfor the Irish people. Although through many struggles, the Irish prospered as a community. Starting in 1845 the Irish lost their main crop due to an unknown fungus then got uprooted to immigrate or died of disease. The Irish came to America searching for the American dream but only found hostility and unacceptance. This paper will cover troubles through the potato famine, the journey here and even how they were treated when they got to America. The potato blight, most known as the Irish potato famineRead MoreA Race United Essay919 Words   |  4 PagesWhen the first Irish immigrants landed on the eastern shores of America in the 18th century, they were met by intolerance from the Native whites who saw them as a threat to the American way of life. 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The Irish are the second largest group to immigrate to the United States, and they have left their mark on the American culture (Gavin 7). Kevin Kenny argues that â€Å"The Irish immigrants of the famine era were the most disadvantaged the United States had ever seen.† The Irish potato famine was caused by a fungus that caused the potato to rot in the ground. Between the years 1845 and 1850 over one million Irish died of starvation. Another one and a half Irish immigrated to other countriesRead MoreThe Immigration Of Asian American Immigrants Essay1505 Words   |  7 Pagescentury, myriads of immigrants flocked to the U.S. seeking better job opportunities,or searching for religious freedom. U.S. citizens were fearful, envious, and willing to exclude immigrants who came to the US as they were viewed as an economic threat to the society. They believed that these immigrants were racially, morally and intellectually inferior to them and as such did not see or treat as their equals. These dysfunctions lead to severe and harsh treatment of immigrants. Historically, the threeRead MoreIrish Immigrants In Early America Essay1351 Words   |  6 Pagesnotorious potato famine, many Irish were moving across the Atlantic to America in hopes of a more prosperous, uncomplicated and trouble-free lifestyle. Irish emigrants looked at America to offer a higher standard of living through high wages and low commodity costs. With the myths of an easily attainable lifestyle existing in America, it is no wonder why later; there were so many potato famine-era immigrants that they established the basis for the significant Irish population and ethnicity in theRead More Summary of Gish Jens Whos Irish Essay547 Words   |  3 PagesGish Jen’s â€Å"Who’s Irish† tells the story of a sixty-eight-year-old Chinese immigrant and her struggle to accept other cultures different from her own. The protagonist has been living in the United States for a while but she is still critical of other cultures and ethnicities, such as her son-in-law’s Irish family and the American values in which her daughter insists on applying while raising the protagonist’s granddaughter. The main character finds it very hard to accept the American way of discipliningRead MoreImmigrants Do Not Have The Best Employment Opportunities998 Words   |  4 Pages Immigrants do not have the best employment opportunities in America because they also have to support family members back home, and because they live in ethnic neighborhoods, where for some immigrants it’s easy to assimilate to American culture. There is a perception of the American Dream where families can ge t access to resources, education, housing and employment. With that perception in mind, many immigrant groups have migrated to the United States. We will focus on two groups: the Irish andRead MoreThe Effects Of The Conscription Act And Emancipation Proclamation1184 Words   |  5 Pagesmurdered within two blocks of us, some being hung to the nearest lamp post, and others shot†. This carnage was predominantly sparked by the ratification of the Conscription Act and the mobility of freed slaves due to the Emancipation Proclamation. The Irish-Americans and African-Americans were competing for jobs; resulting in the biggest civil protest during war times in American history. The New York City Draft Riots of 1863, as stated by Albon P. Man Jr’s journal article, â€Å"Labor Competition and theRead MoreFarmworkers Daughter Essay examples1621 Words   |  7 PagesGuilbault describes what it means to grow up Mexican in America. Her narrative points to the dividing of identit y as well as the prejudices she and her family experienced in California. 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GHOST STORIES retold by Rosemary Border - 1590 Words

COMPULSORY READING Ghost Stories RETOLD BY Rosemary Border ABOUT THE AUTHORS: A. M. BURRAGE Alfred McLellan Burrage (1889-1956) was a well-known English novelist. He enjoyed writing about ghosts and horror, and produced two novels and many short stories in this genre. Smee comes from his collection entitled Someone in the Room. BRAM STOKER Stoker (1847-1912) has been called one of the least-known authors of the one of the best-known books. As a child, he enjoyed listening to and writing ghost stories, and predicted that one day his writing would make him famous. He worked as a lawyer, editor, and theatre manager, and wrote novels, short stories and non-fiction. His most famous work is Dracula, which has appeared†¦show more content†¦After a time the others go off to search for Smee-but they dont know who are they looking for. When one player meets another he challenges him by saying Smee. The other player answers Smee, and they continue searching. But the real Smee doesnt answer when someone challenges. The second player stays quietly beside him. This goes until all the players are in the same place. The last one to find Smee has to pay forfeit. So they started to play. It was good, noisy and amusing game. After some time, and some uncomfortable events (Mr. Sangston counted 13 people although there were only 12 people in the house, Mrs. Sangston thought that while they were all sitting on the stairs that there was person sitting behind her but no one was there, their son - Reggie touched somebodys cold hand in the dark and later found out that there is no one beside him) the fun had gone out of the game. They all started to play the game again, but they were no longer enjoying it. While T. Jackson was looking for the Smee he bumped into a pair of human knees and touched womans arm, he challenged her, and recieved no answer. Then he asked her about her name and she whispered: Brenda Ford. Soon Mrs Gorman joined them and she and Mr. Jackson started talking. After a while came Reggie looking for them saying that hes been looking for them two. They said how is that possible if Smee is with them, and Reggie

The On Human Resources And The State Of Colorado Essay

Introduction For this week I am choosing to write on option #2; Submit a proposal which will unequivocally show, identify and describe specific topics and issues as they relate to human resources, and identify multiple problems within this publically owned and taxpayer funded entity in the State of Colorado. I will not actually name this organization due to a fear of repercussions to my job, which should become evident as to why I have this fear. Human Resource Beginning in 1943, and throughout the 50’s, 60’s, and into 1970, Abraham Maslow studied and published and expanded his Hierarchy of Needs, (Maslow, A. 1943), about the basic needs of humans. These needs are; Physiological needs, Safety needs, Love and Belonging needs, Esteem needs, and Self-actualization needs. His studies are used and taught in human resource methods to this day. Basically, his studies show that when humans feel their needs are being met and recognized, other aspects in their lives yield better results. â€Å"Contemporary research by Tay and Diener (2011) has tested Maslow’s Theory†¦The results of the study support the view that universal human needs appear to exist regardless of cultural differences.† (Macleod, S., 2007, updated 2014). Labor vs. Management in the Department And How H.R. Factors In Under centralized Management, all decisions are made at the headquarters level. As a Public Organization the company where I work is a part of the state. As such it is aShow MoreRelatedThe Effects Of Climate Change On The State Of Colorado1140 Words   |  5 Pagesemissions, humans are accelerating global warming at an alarming rate. 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Phones Down Heads Up free essay sample

Different viewpoints may arise when it in to technology today’s society. One may think it is convenient, while others my say it’s distracting. Cellphones are suitable for paying bills or making emergency calls in a severe situation. However, I believe that cellphones are more of a distraction rather than a useful source, because they make a person spend less time with their families or other important people, they allow to interfere with assignments, and they can be a safety hazard. To begin with, cellphones distract people from interacting and spending time with others. For me personally, I am guilty of ignoring people when on my phone. There have been plenty of times where my family would want me to watch a movie with them in the living room, but instead I go to my room and watch videos on my phone. I have become aware this issue and I have gotten myself more involved with my family household. We will write a custom essay sample on Phones Down Heads Up or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Which is the point I’m trying to get across that we should take breaks from our phones when we have company. Just like in one of the lines in Television by Lydia Davis which says, â€Å"And so we turn off the telephone during this program and do not answer the knock at the door that rarely comes. We watch closely.† I interpret these lines in the short story are saying that we are so distracted by technology that we ignore the little things that we should appreciate more. So, this connects with what I’m saying about telephones because just like the television, cellphones can be distracting someone from precious moments they could be having with others. Furthermore, cellphones interfere with getting assignments done. I know from experience because I catch myself being more occupied on my phone than my actual work. Usually, when I’m working on an assignment I get easily sidetracked with videos on my phone similar to what is said in Television, â€Å"It’s partly my isolation at night, the darkness outside, the increasing lateness of the hour, that makes the story on the television seem so interesting.† Sadly, I sometimes feel like the activities that go on in my life interest me so I seek to my cellphone to see what’s new just like how the character in television seeks enjoyment in television. On another note, people can fix this distraction problem by setting aside time for doing only work, then taking small breaks in between. For an example, if an individual had an essay they can set 30 minutes for work only and 10 minutes breaks once every half hour is up. This tip will certainly help when cellphones be come such a distraction when a task is needed to be completed. Lastly, I believe the overuse of a cellphone can be a safety hazard. In this case, texting and driving. There have been many cases of texting and driving leading to horrible accidents and even deaths. I remember one instance where me and my brother were riding in the car and brother’s phone was ringing while he was driving so he answered it, but as he answered it a car flew passed right in front of us without stopping. Luckily, my brother had great reflexes so he prevented the accident. On the other hand, just from answering his phone while driving we could’ve been in a serious collision. Fortunately, for me and my brother we have iPhones and with the new update we can set the phone to not allow phone calls or text messages while driving. To prevent a danger on the road from happening I recommend people with an iPhone to update their phones and people who don’t have iPhone to discipline themselves from texting/calling while driving. Without discipline from being on a cellphone during driving can result in a situation likewise to Accident by Dave Eggers that says, â€Å"The accident was your fault, and you walk over to tell them this. Walking over to their car which you have ruined.† I strongly feel that there should be a limit if cellphone usage to prevent hazards such as car accidents and more. Overall, I am not proposing cellphone usage needs to stop completely. They can be very useful, valuable, and convenient to an individual’s life. On the other hand, when people overuse their cellphones it can distract them from people they love, their work, and become hazardous in which there is a problem. Which is is why I am highly recommending our society to reduce the amount of cellphone usage due to the matter being a distraction. If people can put their phones aside for brief moments I think they will be satisfied with their result.

Target Corporation free essay sample

Target Corporation is an outlet store for consumer goods which is the second largest behind wal- mart in the United States. The company was incorporated to do outlet business of consumer goods. The company has expanded all over US and it is becoming a household name in the United States. Target Corporation is contemplating of opening another outlet in West Virginia while closing the Michigan branch. The company is currently incurring annual costs of $ 5 million costs as management costs, rental expenses of $7.2 million for warehouse for all the branches in West Virginia. These costs will not change whether the company decided to the company decides to add the branch. the Michigan branch cost is as follows: Revenue   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   100,000,000 Cost of goods sold  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   78 ,000,000 Salaries and wages  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   6,000,000 Depreciation   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   2,000,000 Apportioned rent  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   6,000,000 Apportioned management expense  Ã‚  Ã‚  Ã‚   8,000,000 Other costs  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   2,000,000 Profit (loss)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   (2,000,000)   The company predicts that its revenue and cost of doing business under the additional branch will be as follows: The new branch is assumed to generate the following costs and revenues: Revenue  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   120,000,000 Cost of goods sold  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   94,000,000 Salaries and wages                                           8,500,000 Depreciation                                                            4,000,000 Apportioned rent                                                   5,000,000 Apportioned management expense  Ã‚  Ã‚  Ã‚   7,200,000 Other costs                                                               1,000,000 Profit                                                                               300,000. We will write a custom essay sample on Target Corporation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page From the profit ad loss account prepared for the two branches above, it looks profitable to close the old branch and open the new branch. However, before shutting down the Michigan branch and opening the West Virginia additional branch a number of costs will be considered and these are relevant and irrelevant costs. in this case apportioned rent and management cost are irrelevant costs. These two costs will be incurred in West Virginia and Michigan with the existence or non- existence of the two branches. The analysis of the two costs will be as follows. Analysis excluding irrelevant costs.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   New branch at                  Michigan branch.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   West Virginia. Revenue  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   120,000,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   100,000,000 Cost of goods sold  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   94,000,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   78,000,000 Salaries and wages  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   8,500,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   6,000,000 Depreciation   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   4,000,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   2,000,000 Apportioned rent                                                                                                       Apportioned management expense                                                          Other costs                                                            1,000,000   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   2,000,000 Profit   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   12,500,000  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   14,000,000 The Michigan branch although looks to be making loses should not be closed because it is making profits which are swallowed by irrelevant costs. the new branch should not be opened because after careful analysis of relevant cost I can conclude that it is not cost effective to operate it in the area. If the decision for the management is to shut one and operate one the best decision will be to maintain the Michigan branch and fail to operate or open the West Virginia branch. This is because the Michigan branch is more profitable as compared to the proposed West Virginia branch. NB: the figures in this case are imaginary and opening a new branch for the target company is hypothetical meant for this assignment.