QUESTION 1 Job costing (20 marks)
A. Create a handwritten/manual solution AND a spreadsheet solution to the following problem. Follow the template provided.
Play the Job cost podcasts and work through the example problem in those podcasts. Create a spreadsheet solution showing the row and column headings and the formula view. Your report section should be completely formula driven. Scan or use your phone to copy and paste an image of your handwritten attempt into your assignment. If using a smart phone, consider using a free scanning app such as Camscanner, Office Lens or Google Drive or search for an app. Let us know which app you chose.
Design your spreadsheet to meet the assignment requirements set out above. In particular, check the spreadsheet requirements and the Spreadsheet Advice PDF.

Attachments:

acc-512-3.docx

• How do economic incentives affect individuals’ behavior with respect to the environment, such as decisions to buy a car?

Assignment 1
Reaction Papers
The Psychology of Human and Animal Relationships
Topic 2: Should intensive animal farming be banned?
Intensive animal farming. It is really ‘farming’?
Deidentified
396 words
Our need to consume meat a higher priority than animal welfare
Deidentified
381 words
The Verdict: Is Intensive Animal Farming a Part of the Future?
Deidentified
509 words
Intensive animal farming. It is really ‘farming’?
By Deidentified
Livestock roaming free in large, grassy fields is the image that comes to mind of what a farm
traditionally was, and still should be. Sadly, the reality is far from this pretty picture. Modern day
livestock spend their entire life in the confined spaces of dark factory warehouses, shared with
thousands of other animals, and movement is near impossible. The only place to sleep is on the
cold concrete floors covered in excrements. At slaughtering age, these conscious animals have
their throats slashed and they are left to slowly bleed to death. This briefly summarises the tragic
life of millions of factory farmed animals and the unnecessary suffering they must endure for our
benefit. It is a struggle to make it through each day that even death would gladly be welcomed if
it meant escaping the pain and avoiding the excruciating process of being slaughtered alive.
The graphic footage of the suffering animals was difficult to watch. The slaughtering process
was quite disturbing and unsettling because seeing an animal suffering in this way is no different
in my eyes to watching a human being receive the same treatment. Like humans, animals are
sentient beings who I believe are capable of thinking and feeling pain and emotions. The animals
are barely provided with pain relief.
Many people are ignorant to factory farming practices. They have little knowledge behind where
their meat came from and this problem is mostly due to the fact that factory farming is hidden
from public view. As a result, people don’t make the connection between the suffering of an
animal and how it ended up as a piece of meat on their plate. It was bought up in the video that
people don’t like to think about where meat comes from. If they really knew, would they convert
to a vegetarian lifestyle because of the guilt of causing animal suffering? We feel compassion for
animals such as dogs but farm animals are merely pieces of meat. Animal welfare laws apply to
pet dogs and cats but not to livestock. Society has conditioned us to think this way.
Factory farmed animals deserve to have legal rights. They don’t deserve the treatment they
currently receive. They are unable to carry out natural activities that nature intended for them.
After all, it should be a basic right for all living creatures to lead a natural life.
Our need to consume meat a higher priority than animal welfare.
By Deidentified
Factory farms are not as bad as they’re depicted to be. The world would be a very different place
without them. Deidentified (2015) argues against intensive animal farming and believes that
animals deserve to be treated more humanely before they are killed. However, intensive animal
farming and its practices are no more morally wrong than breeding animals for the purpose of
eventually killing them. Irrelevant of what farming methods are used, the animals are still getting
killed off for our consumption. Livestock animals such as pigs, cows and sheep were
domesticated thousands of years ago so that they could provide us with food. If we no longer ate
meat, would we still need to breed them? Or would they cease to exist because there is no other
purpose for them? Our need for their products is keeping them alive.
It is natural for humans to eat meat. Animals eat other animals, therefore it mustn’t be morally
wrong because it is a part of nature. We were designed to be meat-eaters as many essential
nutrients found in animal products are difficult to obtain from a vegetarian or vegan based diet
(McAfee et al., 2010).
Under the Australian Law, animals are considered the property of humans, therefore we are
legally able to do as we wish with them. Animals do not have legal rights because they are our
property and lack rationality. Rights of the animal owners include the right to consume, the right
to use as collateral, the right to obtain natural divends of the animal (Favre & Loring, 1983)
Human needs for animal products have a higher priority than animal protection.
Factory farming is affordable and highly efficient (APECSEC, 2014). Large amounts of food can
be produced in short periods of time and sold to the public at cheaper costs as opposed to smaller
farming businesses. Consumers prefer to save money. Factory farming is a growing and
expanding industry across the globe which has also created many job opportunities for people.
There are higher demands for meat due to people consuming more meat than they did previously.
In the past 50 years, meat consumption per-person has more than doubled (Worldwatch Institute,
2004). The human population is increasing and factory farming is an effective way to keep up
with the demands.
References
APECSEC. (2014). Factory farming pros and cons. Retrieved March 26, 2015, from
http://apecsec.org/factory-farming-pros-and-cons/
Deidentified, L. (2015). Intensive animal farming. It is really ‘farming’? La Trobe University.
Favre, D. S., and Loring, M. (1983). Animal Law. Quorum Books, Westport, Conn.
McAfee, A. J., McSorley, E. M., Cuskelly, G. J., Moss, B. W., Wallace, J. M., Bonham, M. P., &
Fearon, A. M. (2010). Red meat consumption: An overview of the risks and benefits.
Meat science, 84(1), 1-13.
Worldwatch Institute. (2004). Is meat sustainable? Retrieved March 26, 2015, from
http://www.worldwatch.org/node/549
The Verdict: Is Intensive Animal Farming a Part of the Future?
By Deidentified
The farming methods of modern society are very different to traditional farming practices. This
piece evaluates whether intensive animal farming is beneficial or doing more harm than
intended. Intensive animal farming, also known as factory farming, is a modern practice of
raising livestock in large factory warehouses for food production (ASPCA, 2015). Animals
mainly including pigs, chickens, cows and sheep are farmed for their meat, body parts and other
products such as eggs and milk. Intensive animal farming is very controversial.
There are differences in opinions and debates over whether animals truly do feel pain like
humans, and experience emotions in the same way. Society is also responsible for the attitudes
people hold towards animals. Unlike cats and dogs who were raised to be companion animals,
livestock were bred for food, which could explain why people don’t feel compassion for them.
Deidentified (2015) argues that, because animals experience suffering, they should be treated in
a manner that is more humane and ethical. Factory farming is the number one cause of suffering
to more than 500 million animals each year (Voiceless, 2015). Evidence suggests that like
humans, animals experience a stress response (Moberg, 2000). Naturally, it makes sense for
animals to avoid stressful situations to enhance their well-being and survival, however in a
factory setting, this is made impossible. Confinement to cages and chutes, restricted room to
move and the inability to engage in normal social behaviours is distressing for the animal,
leading to biological responses that reduces functioning of the organism and leads to impaired
growth and development (Moberg, 2000). According to a report by the European Commission’s
Scientific Veterinary Committee (1997), factory farmed pigs suffer from depression because of
the artificial conditions they live in. Pigs are intelligent beings with a sense of self (Voiceless,
2015), suggesting they have a high level of functioning and awareness of their surroundings.
Smith (2015) argues that factory farming is cheap and efficient. While this is a benefit of the
practice, evidence suggests that in the long run, it is not environmentally sustainable. Factory
farming contributes almost one-fifth of the total human-induced greenhouse gas emissions
(Steinfield et al., 2006). Factory farming also creates health risks for humans. Contamination of
food supplies by E.coli and Salmonella is highly likely due to poor sanitation and poor
management of animal waste (One Green Planet, 2015).
To conclude, the positive aspects of intensive animal farming are outweighed by the cons. The
privilege of having cheap and affordable animal products comes at a price of the environment,
human health and animal welfare. Public awareness of factory farming is increasing and as more
people gain insight into these farming practices, there may be a push to have intensive animal
farming banned. If farming is to have a place in the future, sustainable and environmentally
friendly practices should be implemented not only to minimize the effects of climate change, but
also for the benefit of future generations. The current laws regarding animal welfare and rights
should be revised to protect the livestock from inhumane treatment and unnecessary
suffering.
References
American Society for the Prevention of Cruelty to Animals. (2015). What is a factory farm?
Retrieved March 27, 2015, from https://www.aspca.org/fight-cruelty/farm-animalcruelty/what-factory-farm
European Commission Scientific Veterinary Committee (Animal Welfare Section), (1997)
‘Report on the welfare of intensively kept pigs’. Report No XXIV/B3/ScVC/0005/1997
Moberg, G. P. (2000). Biological response to stress: implications for animal welfare. The
biology of animal stress: basic principles and implications for animal welfare, 1-21.
One Green Planet. 2015. Retrieved March 30, 2015, from
http://www.onegreenplanet.org/animalsandnature/5-modern-diseases-on-the-risebecause-of-factory-farming/
Smith, L. (2015). Our need to consume meat a higher priority than animal welfare. La Trobe
Univeristy.
Steinfeld H, Gerber P, Wassenaar T, Castel V, Rosales M, de Haan C. (2006). Livestock’s Long
Shadow: Environmental Issues and Options. Rome: Food and Agriculture Organization
of the United Nations.
Voiceless. (2015) Factory Farming. Retrieved March 22, 2015,
from https://www.voiceless.org.au/the-issues/factory-farming

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