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 06
Student: ___________________________________________________________________________

1. The relationship between cost and activity is termed as:

A. cost estimation.
B. cost prediction.
C. cost behaviour.
D. cost analysis.
E. cost approximation.
2. Which of the following costs changes in total in direct proportion to a change in the activity level?
A. Variable cost.
B. Fixed cost.
C. Semi-variable cost.
D. Step-variable cost.
E. Step-fixed cost.
3. Montgomery Company has a variable selling cost. If sales volume increases, how will the total variable
cost and the variable cost per unit behave?

A. 1
B. 2
C. 3
D. 4
E. 5
4. What type of cost exhibits the behaviour that follows?

A. Variable cost.
B. Fixed cost.
C. Curvilinear cost.
D. Discretionary fixed cost.
E. Step-fixed cost.
5. Lincoln Incorporated observed that when 30,000 units were sold, a particular cost amounted to $90,000,
or $3.00 per unit. When the sales volume increased by 20%, the cost also increased to $108,000(i.e.,
$3.00 per unit). The cost that Lincoln is studying can best be described as a:
A. variable cost.
B. fixed cost.
C. mixed cost.
D. discretionary fixed cost.
E. step-fixed cost.
6. Miles Corporation has a fixed utilities cost. If sales volume increases, how will the total fixed cost and the
fixed cost per unit behave?

A. 1.
B. 2.
C. 3.
D. 4.
E. 5.
7. Norman Company pays a sales commission of 5% on each unit sold. If a graph is prepared, with the
vertical axis representing the per-unit cost and the horizontal axis representing the number of units sold,
how would a line that depicts sales commissions per unit be drawn?
A. As a straight diagonal line, sloping upward to the right.
B. As a straight diagonal line, sloping downward to the right.
C. As a horizontal line.
D. As a vertical line.
E. As a curvilinear line.
8. A company observed a decrease in the cost per unit. All other things being equal, which of the following
is probably true?
A. The company is studying a variable cost, and total volume has increased.
B. The company is studying a variable cost, and total volume has decreased.
C. The company is studying a fixed cost, and total volume has increased.
D. The company is studying a fixed cost, and total volume has decreased.
E. The company is studying a fixed cost, and total volume has remained constant.
9. What type of cost exhibits the behaviour that follows?

A. Variable cost.
B. Fixed cost.
C. Curvilinear cost.
D. Step-variable cost.
E. Mixed cost.
10. Straight-line depreciation is a typical example of a:
A. variable cost.
B. step-variable cost.
C. fixed cost.
D. mixed cost.
E. curvilinear cost.
11. Which of the following choices denotes the typical cost behaviour of advertising and sales commissions?

A. 1
B. 2
C. 3
D. 4
E. 5
12. Costs that remain the same over a wide range of activity, but jump to a different amount for activity
levels outside that range, are termed as:
A. step-fixed costs.
B. step-variable costs.
C. semi-variable costs.
D. curvilinear costs.
E. mixed costs.
13. Each of Acorn Manufacturing's production managers can oversee 80,000 machine hours of
manufacturing activity. The annual salary of a production manager is $55,000. If Acorn has 60,000
hours of manufacturing activity, one manager is needed; for 100,000 hours, two managers are needed;
for 150,000 hours, three managers are needed; and so forth. Acorn's salary cost can best be described as
a:
A. variable cost.
B. curvilinear cost.
C. step-variable cost.
D. fixed cost.
E. step-fixed cost.
14. Van Dijk Incorporated recently produced and sold 200,000 units. Fixed costs at this level of activity
amounted to $60,000; variable costs were $100,000. How much total cost would the company anticipate
if during the next period it produced and sold 202,000 units?
A. $60,000.
B. $160,000.
C. $160,600.
D. $464,000.
E. $465,000.
15. Rideau Manufacturing Company has only variable costs and fixed costs. A review of the company's
records disclosed that when 200,000 units were produced, fixed manufacturing costs amounted to
$800,000 and the cost per unit manufactured was $11. On the basis of this information, how much total
cost would Rideau anticipate at an activity level of 202,000 units?
A. $800,000.
B. $1,608,000.
C. $2,200,000.
D. $2,214,000.
E. $2,222,000.
16. A review of Parry Corporation's accounting records found that at a volume of 90,000 units, the variable
and fixed cost per unit amounted to $8 and $4, respectively. On the basis of this information, what
amount of total cost would Parry anticipate at a volume of 85,000 units?
A. $680,000.
B. $1,020,000.
C. $1,040,000.
D. $1,060,000.
E. $1,080,000.
17. Which of the following costs exhibits both decreasing and increasing marginal costs over a specific range
of activity?
A. Semi-variable cost.
B. Curvilinear cost.
C. Step-fixed cost.
D. Step-variable cost.
E. Fixed cost.
18. The relevant range is that range of activity:
A. where a company achieves its maximum efficiency.
B. where units produced equal units sold.
C. where management expects the company to operate.
D. where the company will earn a profit.
E. where expected results are abnormally high.
19. Within the relevant range of activity, costs:
A. can be estimated with reasonable accuracy.
B. can be expected to change radically.
C. exhibit decreasing marginal cost patterns.
D. exhibit increasing marginal cost patterns.
E. cannot be estimated satisfactorily.
20. Within the relevant range, a curvilinear cost function can sometimes be graphed as a:
A. straight line.
B. jagged line.
C. vertical line.
D. curved line.
E. horizontal line.
21. A variable cost that has a definitive physical relationship to the activity measure is called a(n):
A. discretionary cost.
B. engineered cost.
C. managed cost.
D. programmed cost.
E. committed cost.
22. Costs that result from a company's ownership or use of facilities and its basic organizational structure are
termed as:
A. discretionary costs.
B. committed fixed costs.
C. discretionary variable costs.
D. curvilinear costs.
E. engineered costs.
23. Research and development costs are an example of a(n):
A. committed cost.
B. differential cost.
C. discretionary cost.
D. curvilinear cost.
E. engineered cost.
24. Amounts spent for charitable contributions are an example of a(n):
A. committed cost.
B. mixed cost.
C. discretionary cost.
D. curvilinear cost.
E. engineered cost.
25. Which of the following would not typically be classified as a discretionary cost?
A. Equipment depreciation.
B. Management development programs.
C. Advertising and promotion.
D. Research and development costs.
E. Contributions to charitable organizations.
26. Which type of fixed cost (1) tends to be more long-term in nature and (2) can be cut back more easily in
bad economic times without doing serious harm to organizational goals and objectives?

A. 1
B. 2
C. 3
D. 4
E. 5
27. Which of the following techniques is not used to analyze cost behaviour?
A. The least-squares regression method.
B. The high-low method.
C. The visual-fit method.
D. The linear programming method.
E. The multiple regression method.
28. The high-low method and the least-squares regression method are used by accountants to:
A. evaluate divisional managers for purposes of promotions.
B. choose among alternative courses of action.
C. maximize output.
D. estimate costs.
E. control operations.
29. The non-statistical method of cost estimation that calls for the creation of a scatter diagram is the:
A. least-squares regression method.
B. high-low method.
C. visual-fit method.
D. account analysis method.
E. multiple regression method.
30. Which of the following methods of cost estimation relies on only two data points?
A. The least-squares regression.
B. The high-low method.
C. The visual-fit method.
D. The account analysis.
E. The multiple regression.
31. Zurbrigg Copy Solutions presently leases a copy machine under an agreement that calls for a fixed fee
each month and a charge for each copy made. Zurbrigg made 9,000 copies and paid a total of $560 in
July; in November, the firm paid $480 for 7,000 copies. The company uses the high-low method to
analyze costs.
Zurbrigg's variable cost per copy is:
A. $0.005.
B. $0.011.
C. $0.040.
D. $0.065.
E. $0.52.
32. Zurbrigg Copy Solutions presently leases a copy machine under an agreement that calls for a fixed fee
each month and a charge for each copy made. Zurbrigg made 9,000 copies and paid a total of $560 in
July; in November, the firm paid $480 for 7,000 copies. The company uses the high-low method to
analyze costs.
Zurbrigg's monthly fixed fee is:
A. $200.
B. $461.
C. $480.
D. $515.
E. $560
33. Sweetland Company, which uses the high-low method to analyze cost behaviour, has determined that
machine hours best explain the company's utilities cost. The company's relevant range of activity varies
from a low of 700 machine hours to a high of 1,200 machine hours, with the following data being
available for the first six months of the year:

The variable utilities cost per machine hour is:

A. $0.18.
B. $1.33.
C. $2.53.
D. $2.94.
E. $5.50.
34. Sweetland Company, which uses the high-low method to analyze cost behaviour, has determined that
machine hours best explain the company's utilities cost. The company's relevant range of activity varies
from a low of 700 machine hours to a high of 1,200 machine hours, with the following data being
available for the first six months of the year:

The fixed utilities cost per month is:

A. $4,600.
B. $7,032.
C. $7,422.
D. $8,562.
E. $9,564.
35. Sweetland Company, which uses the high-low method to analyze cost behaviour, has determined that
machine hours best explain the company's utilities cost. The company's relevant range of activity varies
from a low of 700 machine hours to a high of 1,200 machine hours, with the following data being
available for the first six months of the year:

Using the high-low method, the utilities cost associated with 980 machine hours would be:
A. $9,900.
B. $12,422.
C. $12,812.
D. $13,952.
E. $15,044.
36. Song Inc., uses the high-low method to analyze cost behaviour. The company observed that at 22,000
machine hours of activity, total maintenance costs averaged $33.40 per hour. When activity jumped
to 25,000 machine hours, which is still within the relevant range, the total maintenance costs averaged
$30.40 per machine hour. On the basis of this information, the variable cost per machine hour is:
A. $8.40.
B. $22.00.
C. $25.00.
D. $30.40.
E. $33.40.
37. Northridge Inc., uses the high-low method to analyze cost behaviour. The company observed that at
20,000 machine hours of activity, total maintenance costs averaged $10.50 per hour. When activity
jumped to 24,000 machine hours, which is still within the relevant range, the total maintenance costs
averaged $9.75 per machine hour. On the basis of this information, the company's fixed maintenance
costs are:
A. $20,000.
B. $24,000.
C. $90,000.
D. $210,000.
E. $234,000.
38. The following data relate to the Lyle Company for May and August of the current year:

May and August were the lowest and highest activity levels, and Lyle uses the high-low method to
analyze cost behaviour. Which of the following statements is true?
A. The variable maintenance cost is $43 per hour.
B. The variable maintenance cost is $45 per hour.
C. The variable maintenance cost is $47 per hour.
D. The fixed maintenance cost is $1,725,000 per month.
E. The variable maintenance cost is $18 per hour and the fixed maintenance cost is $725,000.
39. Yang Manufacturing, which uses the high-low method, makes a product called Yin. The company incurs
three different cost types (A, B, and C) and has a relevant range of operation between 2,500 units and
10,000 units per month. Per-unit costs at two different activity levels for each cost type are presented
below.

The cost types shown above are identified by behaviour as:

A. 1
B. 2
C. 3
D. 4
E. 5
40. Yang Manufacturing, which uses the high-low method, makes a product called Yin. The company incurs
three different cost types (A, B, and C) and has a relevant range of operation between 2,500 units and
10,000 units per month. Per-unit costs at two different activity levels for each cost type are presented
below.

If Yang produces 10,000 units, the total cost would be:

A. $90,000.
B. $105,000.
C. $100,000.
D. $110,000.
E. $125,000.
41. Yang Manufacturing, which uses the high-low method, makes a product called Yin. The company incurs
three different cost types (A, B, and C) and has a relevant range of operation between 2,500 units and
10,000 units per month. Per-unit costs at two different activity levels for each cost type are presented
below.

The cost formula that expresses the behaviour of Yang's total cost is:
A. Y = $0 + $17X.
B. Y = $20,000 + $13X.
C. Y = $40,000 + $9X.
D. Y = $45,000 + $4X.
E. Y = $60,000 + $5X.
42. In regression analysis, the variable -cost component that is being predicted is known as the:
A. independent variable.
B. dependent variable.
C. explanatory variable.
D. interdependent variable.
E. functional variable.
43. Smith Products has determined that the number of machine hours worked (MH) drives the amount of
manufacturing overhead incurred (MOH). On the basis of this relationship, a staff analyst has constructed
the following regression equation: MOH = $240,000 + 8MH. Which of the choices correctly depicts the
nature of Smith's variables?

A. 1
B. 2
C. 3
D. 4
E. 5
44. Around Town Incorporated operates a small package delivery service in the Chicago suburbs. If the
company uses a regression equation to forecast total operating costs, the equation's intercept would
correspond to the:
A. variable operating cost per delivery.
B. fixed operating costs.
C. number of deliveries.
D. total variable operating costs.
E. total operating costs.
45. Package Express Inc. operates a small package delivery service in the Jacksonville suburbs. If the
company uses a regression equation to forecast total operating costs, the coefficient of the equation's
independent variable would correspond to the:
A. variable operating cost per delivery.
B. fixed operating costs.
C. number of deliveries.
D. total variable operating costs.
E. total operating costs.
46. Checkers Corporation, which uses least-squares regression analysis, has derived the following regression
equation for estimates of manufacturing overhead: Y = 495,000 + 5.65X. Which of the following
statements is true if the primary cost driver is machine hours?
A. Total manufacturing overhead is represented by the variable "X."
B. "Y" is commonly known as the independent variable.
C. "X" is commonly known as the dependent variable.
D. "X" represents total manufacturing overhead.
E. The company anticipates $495,000 of fixed manufacturing overhead.
47. Dollah Corporation is studying its marketing cost and sales volume, and has generated the following
information by use of a scatter diagram and a least-squares regression analysis:

Dollah is now preparing an estimate for monthly sales of 20,000 units. On the basis of the data presented,
compute the most accurate sales forecast possible.
A. $156,000.
B. $202,500.
C. $205,000.
D. $208,500.
E. $211,000.
48. Waller Enterprises has determined that three variables play a key role in determining company revenues.
To arrive at an objective forecast of revenues for the next accounting period, Waller should use:
A. simple regression.
B. multiple regression.
C. a scatter diagram.
D. complex regression.
E. the high-low method.
49. Which of the following is not an issue in the collection of data for cost estimation?
A. Outliers.
B. Missing data.
C. Mismatched time periods.
D. Inflation.
E. The use of predictions using the multiple regression method.
50. A staff assistant at Cornwall Corporation recently determined that the first four units completed in a new
manufacturing process took 800 hours to complete, or an average of 200 hours per unit. The assistant also
found that when the cumulative output produced doubles, the average labour time declines by 20%. On
the basis of this information, how many total hours would Cornwall use if it produces 16 units?
A. 128.
B. 160.
C. 1,280.
D. 2,048.
E. 2,880.
51. A high R2measure in regression analysis is preferred because:
A. it indicates a good fit of the regression line through the data points.
B. it shows that a great deal of the change in the dependent variable is explained by change in the
coefficient of determination.
C. it means that the independent variable is a good predictor of the outliers.
D. it means that the cost analyst can be relatively confident in his or her identification of the outliers.
E. it means that the dependent variable is based on mismatched time periods.
52. Consider the graphs that follow (the horizontal axis represents activity; the vertical axis represents total
dollars).

Required:
For items A-I that follow, choose the graph that best represents the cost behaviour pattern described.
Note: Graphs can be used more than once.
A. Straight-line depreciation on machinery.
B. The cost of chartering a private airplane. The cost is $800 per hour for the first 6 hours of a flight; it
then drops to $600 per hour.
C. The wages of table service personnel in a restaurant. The employees are part-time workers who can be
called upon for as little as 4 hours at a time.
D. Weekly wages of store clerks who work 40 hours each week. One clerk is hired for every 125 sales
made during the month.
E. The cost of tires used in the production of trucks.
Up to 20,000 kilowatt hours (KWH): $4,000
Above 20,000 kilowatt hours: $4,000 + $0.02 per KWH
53. Resource Consulting is studying the costs of several clients, and has found graphs of cost behaviour
patterns would appear as follows:
1. A straight line that gradually slopes upward to the right
2. A curvilinear line that gradually slopes upward to the right
3. A straight line that is parallel to the graph's horizontal axis
4. A straight line that gradually slopes downward to the right
5. A curvilinear line that gradually slopes downward to the right
6. A straight line that gradually slopes upward to the right and then, at a specific point, flattens out to run
parallel to the horizontal axis
7. A series of straight lines that appear to resemble a set of steps
8. A straight line that runs parallel to the graph's horizontal axis and then, at a specific point, drops to a
lower level
Unless told otherwise, assume that the horizontal axis represents total activity and the vertical axis
represents total cost.
Required:
For items A-F below, indicate the number of the graph that best represents the cost behaviour pattern
described. Note: Graphs can be used more than once, and not all graphs need be used.
A. The salary cost of lab technicians employed at a clinic. One technician is needed for every 1,500
patients serviced.
B. The cost of glass used by a manufacturer of automobile windshields.
C. A profit-sharing bonus that is paid to the associate director of a firm that conducts professional-
development courses for executives. The bonus is based on revenues from courses that are being run,
subject to a maximum amount each year.
D. Flood insurance premiums that are paid by Reliable Manufacturing, which operates a production
facility close to a river.
E. The paper cost that is used in the production of a textbook. Note: Assume that for this part only, the
graph's vertical axis represents the cost per unit rather than total cost.

54. Compare and contrast the following types of costs: (1) variable and step-variable and (2) fixed and step-
fixed.
55. Define the term "relevant range" and explain its importance in understanding cost behaviour.

56. Consider the six costs that follow.

1. Advertising and promotion costs of a do-it-yourself retailer
2. Surgical supplies used in a hospital's operating room
3. Aircraft depreciation charges of an airline
4. Utility charges that include a minimum-use fee, for a small business
5. Annual business licensing fee paid by a daycare centre
6. Truck fuel consumed by a road construction company
Required:
A. Classify each of these costs as variable, committed fixed, discretionary fixed, or semi-variable.
B. Briefly describe the behaviour of a per-unit variable cost as activity changes.
C. What elements are present in a semi-variable cost that cause it to behave in a semivariable manner?
D. Generally speaking, does management have more flexibility when dealing with committed fixed costs
or discretionary fixed costs?

57. Sugarsweet Confections Inc. produces one of the best brands of all natural jam in Ontario. The following
information was obtained through an analysis of the accounting records:
1. Raw materials and packaging (strawberries and sugar) cost the company $5.00 per jar produced.
2. Compensation of production employees is $6.00 per jar produced.
3. Supervisory salaries total $33,000 per month.
4. The company incurs utility costs of $8,000 per month plus $0.50 per jar produced.
5. Insurance and property taxes average $7,000 per month.
Required:
A. Classify each cost as variable, fixed, or semi-variable.
B. Write a formula to express the behaviour of the firm's production costs. (Use the form Y = a + bX,
where X denotes the quantity of jam produced.)
58. George Henry Corporation has a machining capacity of 300,000 hours per year. Utilization of capacity
is normally 60%; it has been as low as 25% and as high as 75%. An analysis of the accounting records
revealed the following selected costs:

George Henry uses the high-low method to analyze cost behaviour.

Required:
A. Classify each of the costs as being either variable, fixed, or semi-variable.
B. Calculate amounts for the two unknowns in the preceding table.
C. Calculate the total amount that George Henry would expect at a 60% utilization rate for Cost A, Cost
B, and Cost C.
D. Develop an equation that George Henry can use to predict total cost for any level of hours within its
range of operation.

59. Walnut Corporation operates a small medical lab in Mississauga, one that conducts minor medical
procedures (including blood tests and x-rays) for a number of doctors. The lab consumes various medical
supplies and is staffed by two technicians, both of whom are paid a monthly salary. In addition, there is
an on-site office manager who is also paid by the month.
Required:
A. If the lab's patient count increases by, say, 15%, will the lab's total operating costs increase by 15%?
Explain.
B. Walnut is considering opening an additional lab in a new medical building in Milton. What will likely
happen to the lab's level of fixed cost incurrence? Why?
C. What analysis methods would be available to the office manager and/or Walnut management if a close
look at the lab's cost behaviour is desired?
60. The following data were taken from the accounting records of Guild Corporation:

October's costs consisted of machine supplies ($190,000), property taxes ($30,000), and plant
maintenance ($1,080,000). These costs exhibit the following respective behaviour: variable, fixed, and
semi-variable.
Required:
A. Determine the machine supplies and property taxes for August. Round all calculations to two decimal
places.
B. By using the high-low method, analyze Guild's plant maintenance cost and calculate the monthly fixed
portion and the variable cost per machine hour.
C. Assume that present cost behaviour patterns continue into future months. Estimate the total amount of
manufacturing overhead Guild can expect in December if 56,000 machine hours are worked.

61. Lewis Company needs to determine the variable utilities rate per machine hour in order to estimate cost
for August. Relevant information is as follows.

Lewis anticipates producing 5,000 units in August, each unit requiring 1.5 hours of machine time. The
company uses the high-low method to analyze costs.
Required:
A. Calculate the variable and fixed components of the utilities cost.
B. Using the data calculated above, estimate the utilities cost for August.
C. Compare the high-low method versus the visual-fit method with respect to (1) number of data
observations used in the analysis and (2) objectivity of the results.
62. SouthlakeMedical Clinic offers a number of specialized medical services. A review of data for the year
just ended revealed variable costs of $40 per patient day, annual fixed costs of $510,000, and semi-
variable costs, which displayed the following behaviour at the "peak" and "valley" levels of activity.
March (2,500 patient days): $258,400
July (3,000 patient days): $278,900
Required:
A. Calculate the total cost for an upcoming month (3,200 patient days) if current cost behaviour patterns
continue. Southlake uses the high-low method to analyze cost behaviour.
B. There is a high probability that Southlake's volume will increase in forthcoming months as patients
take advantage of new scientific advances. Can the data and methodology used in part (a) for predicting
the costs of 3,200 patient days be employed to estimate the costs for, say, 5,200 patient days? Why or
why not?

63. Hebert Corporation extracts ore for eight different companies in Quebec. The firm anticipates variable
costs of $65 per ton along with annual fixed overhead of $840,000, which is incurred evenly throughout
the year. These costs exclude the following semi-variable costs, which are expected to total the amounts
shown for the high and low points of ore extraction activity:
March (850 tons): $39,900.
August (1,300 tons): $46,200
Hebert uses the high-low method to analyze cost behaviour.
Required:
A. Calculate the semi-variable cost for an upcoming month when 875 tons will be extracted.
B. Calculate the total cost for that same month.
C. Hebert uses Charron Trucking Limited to haul extracted ore. Charron's monthly charges are as follows.

1. From a cost behaviour perspective, what type of cost is this?

If Hebert plans to extract 875 tons, is the company being very "cost effective" with respect to Charron's
billing rates? Briefly discuss.
64. Charger Corporation has three costs: A, which is variable; B, which is fixed; and C, which is semi-
variable. The company uses the high-low method and extracted the following data from its accounting
records:

▪ At 180,000 hours of activity, Cost A totaled $2,610,000.

▪ At 140,000 hours, the low point during the period, Cost C totaled $1,498,000; at 200,000 hours, the
high point, Cost C's fixed portion amounted to $1.75 per hour.
▪ At 160,000 hours of activity, the sum of Costs A, B, and C amounted to $8,162,000.
Required:
A. Compute the variable portion (total) of Cost C at 140,000 hours of activity.
B. Compute Cost C (total) at 160,000 hours of activity.
C. Compute Cost B (total) at 160,000 hours of activity.
65. Managers in the Priming Department have been studying overhead cost and the relationship with machine
hours. Data from the most recent 12 months follow.

The manager of the department has requested a regression analysis of these two variables (labeled No. 1
below). However, the staff person performing the analysis decided to run another regression that excluded
February (labeled No. 2). She observed that the volume of activity was very low for that month because of
two factors: a severe flu outbreak and an electrical fire that disrupted operations for about 10 working
days.

Required:
A. Prepare an overhead cost breakdown by using the high-low method. The analysis should be useful in
helping to predict variable and fixed costs under normal operating conditions.
B. Prepare an estimate of overhead cost for a volume of 3,100 machine hours by using regression no. 1.
C. You now have the ability to analyze three cost estimates from the high-low data in part (a) and the two
regression equations. Which one do you feel would provide the best estimate? Explain the factors that
support your choice. Note: Do not calculate an overhead cost estimate with regression no. 2.
66. Shortly after being hired as an analyst with Hudson Rentals, which is located in eastern Quebec, Luis
Gomez was asked to prepare a report that focused on the company's order processing costs—a cost driven
largely by the number of rental invoices written. Luis knew that he could use several different tools to
analyze cost behaviour, including scatter diagrams, least-squares regression, and the high-low method.
In addition, he knew that he could present the results of his analysis in the form of algebraic equations.
Those equations follow.
Scatter diagram: OP = $56,000 + $6.80RI
Least-squares regression: OP = $59,000 + $6.75RI
High-low method: OP = $53,500 + $7.25RI
where: OP = total order processing costs and RI = number of rental invoices written
Luis had analyzed data over the past 12 months and built equations based on these data, purposely
including the slowest month of the year and the busiest month so that things would "tend to even out." He
observed that February was especially slow because of a paralyzing blizzard across the entire province,
one that forced the company to close for four days.
Required:
A. Will scatter diagrams, least-squares regression, and the high-low method normally result in the same
equation? Why?
B. Assuming the use of least-squares regression, explain what the $59,000 and $6.75 figures represent.
C. Assuming the use of a scatter diagram, predict the order processing cost of an upcoming month when
Hudson expects to write 2,500 rental invoices.
D. Did Luiserr in constructing the equations on data of the past 12 months? Briefly discuss. If "yes,"
determine which of the three tools is likely to be affected the most and explain why.

67. Ballard Manufacturing Inc. uses least-squares regression to analyze a variety of operating costs. A staff
assistant determined that monthly machine hours (MH) have a strong cause-and-effect relationship with
maintenance costs, and generated the following statistics:
Intercept: $200,000
b coefficient: $5.20
Total machine hours for the year: 40,500
Required:
A. Construct the company's regression equation.
B. Based on your answer in part "A," identify Wellington's dependent variable and independent variable.
C. What does the b coefficient really represent?
D. Predict the company's maintenance cost in a month when 4,000 machine hours are worked.
68. North Company is making plans for the introduction of a new product, which has a target selling price of
$7 per unit. The following estimates of manufacturing costs have been derived for 6 million units, to be
produced during the first year:
Direct material: $6,000,000
Direct labour: $2,100,000 (at $14 per hour).
Overhead costs have not yet been estimated, but monthly data on total production and overhead for the
past 12 months have been analyzed by using least-squares regression. The major overhead cost driver is
direct labour hours, with the following results:
Computed values.
Fixed overhead cost: $3,200,000
Coefficient of independent variable: $2.25
Required:
A. Prepare the company's regression equation (Y = a + bX) to estimate overhead.
B. Calculate the predicted overhead cost at an activity level of 6,300,000 units.
C. What is North's dependent variable in this case?
D. How can the company evaluate the "quality" of its regression equation?

69. Differentiate between committed costs and discretionary costs. Be sure to present two examples of
each and explain which of the two cost types would likely be cut should a company encounter financial
difficulties.

70. Both the visual-fit and high-low methods of cost estimation have inherent limitations. Briefly identify the
major deficiency associated with each method.

71. Distinguish between least-squares regression and multiple regression as cost estimation methods.
 06 Key
1. The relationship between cost and activity is termed as:
(p. 208) A. cost estimation.
B. cost prediction.
C. cost behaviour.
D. cost analysis.
E. cost approximation.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #1
Learning Objective: 06-01 Explain the relationships among cost estimation; cost behaviour; and cost prediction.
2. Which of the following costs changes in total in direct proportion to a change in the activity level?
(p. 209) A. Variable cost.
B. Fixed cost.
C. Semi-variable cost.
D. Step-variable cost.
E. Step-fixed cost.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #2
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
3. Montgomery Company has a variable selling cost. If sales volume increases, how will the total
(p. 209) variable cost and the variable cost per unit behave?

A. 1
B. 2
C. 3
D. 4
E. 5
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #3
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
4. What type of cost exhibits the behaviour that follows?
(p. 209)

A. Variable cost.
B. Fixed cost.
C. Curvilinear cost.
D. Discretionary fixed cost.
E. Step-fixed cost.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #4
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
5. Lincoln Incorporated observed that when 30,000 units were sold, a particular cost amounted to
(p. 209) $90,000, or $3.00 per unit. When the sales volume increased by 20%, the cost also increased to
$108,000(i.e., $3.00 per unit). The cost that Lincoln is studying can best be described as a:
A. variable cost.
B. fixed cost.
C. mixed cost.
D. discretionary fixed cost.
E. step-fixed cost.
Blooms: Remember
Difficulty: Medium
Hilton - Chapter 06 #5
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
6. Miles Corporation has a fixed utilities cost. If sales volume increases, how will the total fixed cost and
(p. 212) the fixed cost per unit behave?

A. 1.
B. 2.
C. 3.
D. 4.
E. 5.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #6
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
7. Norman Company pays a sales commission of 5% on each unit sold. If a graph is prepared, with the
(p. 208) vertical axis representing the per-unit cost and the horizontal axis representing the number of units
sold, how would a line that depicts sales commissions per unit be drawn?
A. As a straight diagonal line, sloping upward to the right.
B. As a straight diagonal line, sloping downward to the right.
C. As a horizontal line.
D. As a vertical line.
E. As a curvilinear line.
Blooms: Remember
Difficulty: Medium
Hilton - Chapter 06 #7
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
8. A company observed a decrease in the cost per unit. All other things being equal, which of the
(p. 211) following is probably true?
A. The company is studying a variable cost, and total volume has increased.
B. The company is studying a variable cost, and total volume has decreased.
C. The company is studying a fixed cost, and total volume has increased.
D. The company is studying a fixed cost, and total volume has decreased.
E. The company is studying a fixed cost, and total volume has remained constant.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #8
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
9. What type of cost exhibits the behaviour that follows?
(p. 211)

A. Variable cost.
B. Fixed cost.
C. Curvilinear cost.
D. Step-variable cost.
E. Mixed cost.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #9
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
10. Straight-line depreciation is a typical example of a:
(p. 211) A. variable cost.
B. step-variable cost.
C. fixed cost.
D. mixed cost.
E. curvilinear cost.
Blooms: Understand
Difficulty: Easy
Hilton - Chapter 06 #10
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
11. Which of the following choices denotes the typical cost behaviour of advertising and sales
(p. 208 commissions?
and 211)

A. 1
B. 2
C. 3
D. 4
E. 5
Blooms: Understand
Difficulty: Easy
Hilton - Chapter 06 #11
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
12. Costs that remain the same over a wide range of activity, but jump to a different amount for activity
(p. 212) levels outside that range, are termed as:
A. step-fixed costs.
B. step-variable costs.
C. semi-variable costs.
D. curvilinear costs.
E. mixed costs.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #12
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
13. Each of Acorn Manufacturing's production managers can oversee 80,000 machine hours of
(p. 212) manufacturing activity. The annual salary of a production manager is $55,000. If Acorn has 60,000
hours of manufacturing activity, one manager is needed; for 100,000 hours, two managers are needed;
for 150,000 hours, three managers are needed; and so forth. Acorn's salary cost can best be described
as a:
A. variable cost.
B. curvilinear cost.
C. step-variable cost.
D. fixed cost.
E. step-fixed cost.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #13
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
14. Van Dijk Incorporated recently produced and sold 200,000 units. Fixed costs at this level of activity
(p. 208 amounted to $60,000; variable costs were $100,000. How much total cost would the company
and 212)
anticipate if during the next period it produced and sold 202,000 units?
A. $60,000.
B. $160,000.
C. $160,600.
D. $464,000.
E. $465,000.
Blooms: Apply
Difficulty: Medium
Hilton - Chapter 06 #14
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
15. Rideau Manufacturing Company has only variable costs and fixed costs. A review of the company's
(p. 208 records disclosed that when 200,000 units were produced, fixed manufacturing costs amounted to
ad 212)
$800,000 and the cost per unit manufactured was $11. On the basis of this information, how much
total cost would Rideau anticipate at an activity level of 202,000 units?
A. $800,000.
B. $1,608,000.
C. $2,200,000.
D. $2,214,000.
E. $2,222,000.
Blooms: Apply
Difficulty: Hard
Hilton - Chapter 06 #15
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
16. A review of Parry Corporation's accounting records found that at a volume of 90,000 units, the
(p. 208 variable and fixed cost per unit amounted to $8 and $4, respectively. On the basis of this information,
and 212)
what amount of total cost would Parry anticipate at a volume of 85,000 units?
A. $680,000.
B. $1,020,000.
C. $1,040,000.
D. $1,060,000.
E. $1,080,000.
Blooms: Apply
Difficulty: Hard
Hilton - Chapter 06 #16
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
17. Which of the following costs exhibits both decreasing and increasing marginal costs over a specific
(p. 213) range of activity?
A. Semi-variable cost.
B. Curvilinear cost.
C. Step-fixed cost.
D. Step-variable cost.
E. Fixed cost.
Blooms: Remember
Difficulty: Medium
Hilton - Chapter 06 #17
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
18. The relevant range is that range of activity:
(p. 214) A. where a company achieves its maximum efficiency.
B. where units produced equal units sold.
C. where management expects the company to operate.
D. where the company will earn a profit.
E. where expected results are abnormally high.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #18
Learning Objective: 06-03 Explain the importance of the relevant range in using a cost behaviour pattern for cost prediction.
19. Within the relevant range of activity, costs:
(p. 214) A. can be estimated with reasonable accuracy.
B. can be expected to change radically.
C. exhibit decreasing marginal cost patterns.
D. exhibit increasing marginal cost patterns.
E. cannot be estimated satisfactorily.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #19
Learning Objective: 06-03 Explain the importance of the relevant range in using a cost behaviour pattern for cost prediction.
20. Within the relevant range, a curvilinear cost function can sometimes be graphed as a:
(p. 216) A. straight line.
B. jagged line.
C. vertical line.
D. curved line.
E. horizontal line.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #20
Learning Objective: 06-03 Explain the importance of the relevant range in using a cost behaviour pattern for cost prediction.
21. A variable cost that has a definitive physical relationship to the activity measure is called a(n):
(p. 216) A. discretionary cost.
B. engineered cost.
C. managed cost.
D. programmed cost.
E. committed cost.
Blooms: Remember
Difficulty: Medium
Hilton - Chapter 06 #21
Learning Objective: 06-04 Define and give examples of engineered costs; committed costs; and discretionary costs.
22. Costs that result from a company's ownership or use of facilities and its basic organizational structure
(p. 216) are termed as:
A. discretionary costs.
B. committed fixed costs.
C. discretionary variable costs.
D. curvilinear costs.
E. engineered costs.
Blooms: Remember
Difficulty: Medium
Hilton - Chapter 06 #22
Learning Objective: 06-04 Define and give examples of engineered costs; committed costs; and discretionary costs.
23. Research and development costs are an example of a(n):
(p. 216) A. committed cost.
B. differential cost.
C. discretionary cost.
D. curvilinear cost.
E. engineered cost.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #23
Learning Objective: 06-04 Define and give examples of engineered costs; committed costs; and discretionary costs.
24. Amounts spent for charitable contributions are an example of a(n):
(p. 216) A. committed cost.
B. mixed cost.
C. discretionary cost.
D. curvilinear cost.
E. engineered cost.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #24
Learning Objective: 06-04 Define and give examples of engineered costs; committed costs; and discretionary costs.
25. Which of the following would not typically be classified as a discretionary cost?
(p. 216) A. Equipment depreciation.
B. Management development programs.
C. Advertising and promotion.
D. Research and development costs.
E. Contributions to charitable organizations.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #25
Learning Objective: 06-04 Define and give examples of engineered costs; committed costs; and discretionary costs.
26. Which type of fixed cost (1) tends to be more long-term in nature and (2) can be cut back more easily
(p. 217) in bad economic times without doing serious harm to organizational goals and objectives?

A. 1
B. 2
C. 3
D. 4
E. 5
Blooms: Remember
Difficulty: Medium
Hilton - Chapter 06 #26
Learning Objective: 06-04 Define and give examples of engineered costs; committed costs; and discretionary costs.
27. Which of the following techniques is not used to analyze cost behaviour?
(p. 218 A. The least-squares regression method.
to 224)
B. The high-low method.
C. The visual-fit method.
D. The linear programming method.
E. The multiple regression method.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #27
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
Learning Objective: 06-06 Describe the multiple regression and engineering approaches to cost estimation.
28. The high-low method and the least-squares regression method are used by accountants to:
(p. 218) A. evaluate divisional managers for purposes of promotions.
B. choose among alternative courses of action.
C. maximize output.
D. estimate costs.
E. control operations.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #28
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
29. The non-statistical method of cost estimation that calls for the creation of a scatter diagram is the:
(p. 218) A. least-squares regression method.
B. high-low method.
C. visual-fit method.
D. account analysis method.
E. multiple regression method.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #29
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
30. Which of the following methods of cost estimation relies on only two data points?
(p. 220) A. The least-squares regression.
B. The high-low method.
C. The visual-fit method.
D. The account analysis.
E. The multiple regression.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #30
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
31. Zurbrigg Copy Solutions presently leases a copy machine under an agreement that calls for a fixed fee
(p. 220) each month and a charge for each copy made. Zurbrigg made 9,000 copies and paid a total of $560 in
July; in November, the firm paid $480 for 7,000 copies. The company uses the high-low method to
analyze costs.
Zurbrigg's variable cost per copy is:
A. $0.005.
B. $0.011.
C. $0.040.
D. $0.065.
E. $0.52.
Blooms: Apply
Difficulty: Medium
Hilton - Chapter 06 #31
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
32. Zurbrigg Copy Solutions presently leases a copy machine under an agreement that calls for a fixed fee
(p. 220) each month and a charge for each copy made. Zurbrigg made 9,000 copies and paid a total of $560 in
July; in November, the firm paid $480 for 7,000 copies. The company uses the high-low method to
analyze costs.
Zurbrigg's monthly fixed fee is:
A. $200.
B. $461.
C. $480.
D. $515.
E. $560
Blooms: Apply
Difficulty: Medium
Hilton - Chapter 06 #32
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
33. Sweetland Company, which uses the high-low method to analyze cost behaviour, has determined
(p. 220) that machine hours best explain the company's utilities cost. The company's relevant range of activity
varies from a low of 700 machine hours to a high of 1,200 machine hours, with the following data
being available for the first six months of the year:

The variable utilities cost per machine hour is:

A. $0.18.
B. $1.33.
C. $2.53.
D. $2.94.
E. $5.50.
Blooms: Apply
Difficulty: Medium
Hilton - Chapter 06 #33
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
34. Sweetland Company, which uses the high-low method to analyze cost behaviour, has determined
(p. 220) that machine hours best explain the company's utilities cost. The company's relevant range of activity
varies from a low of 700 machine hours to a high of 1,200 machine hours, with the following data
being available for the first six months of the year:

The fixed utilities cost per month is:

A. $4,600.
B. $7,032.
C. $7,422.
D. $8,562.
E. $9,564.
Blooms: Apply
Difficulty: Medium
Hilton - Chapter 06 #34
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
35. Sweetland Company, which uses the high-low method to analyze cost behaviour, has determined
(p. 220) that machine hours best explain the company's utilities cost. The company's relevant range of activity
varies from a low of 700 machine hours to a high of 1,200 machine hours, with the following data
being available for the first six months of the year:

Using the high-low method, the utilities cost associated with 980 machine hours would be:
A. $9,900.
B. $12,422.
C. $12,812.
D. $13,952.
E. $15,044.
Blooms: Apply
Difficulty: Medium
Hilton - Chapter 06 #35
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
36. Song Inc., uses the high-low method to analyze cost behaviour. The company observed that at 22,000
(p. 220) machine hours of activity, total maintenance costs averaged $33.40 per hour. When activity jumped
to 25,000 machine hours, which is still within the relevant range, the total maintenance costs averaged
$30.40 per machine hour. On the basis of this information, the variable cost per machine hour is:
A. $8.40.
B. $22.00.
C. $25.00.
D. $30.40.
E. $33.40.
Blooms: Apply
Difficulty: Hard
Hilton - Chapter 06 #36
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
37. Northridge Inc., uses the high-low method to analyze cost behaviour. The company observed that at
(p. 220) 20,000 machine hours of activity, total maintenance costs averaged $10.50 per hour. When activity
jumped to 24,000 machine hours, which is still within the relevant range, the total maintenance costs
averaged $9.75 per machine hour. On the basis of this information, the company's fixed maintenance
costs are:
A. $20,000.
B. $24,000.
C. $90,000.
D. $210,000.
E. $234,000.
Blooms: Apply
Difficulty: Hard
Hilton - Chapter 06 #37
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
38. The following data relate to the Lyle Company for May and August of the current year:
(p. 220)

May and August were the lowest and highest activity levels, and Lyle uses the high-low method to
analyze cost behaviour. Which of the following statements is true?
A. The variable maintenance cost is $43 per hour.
B. The variable maintenance cost is $45 per hour.
C. The variable maintenance cost is $47 per hour.
D. The fixed maintenance cost is $1,725,000 per month.
E. The variable maintenance cost is $18 per hour and the fixed maintenance cost is $725,000.
Blooms: Apply
Difficulty: Hard
Hilton - Chapter 06 #38
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
39. Yang Manufacturing, which uses the high-low method, makes a product called Yin. The company
(p. 201 incurs three different cost types (A, B, and C) and has a relevant range of operation between 2,500
and 210)
units and 10,000 units per month. Per-unit costs at two different activity levels for each cost type are
presented below.

The cost types shown above are identified by behaviour as:

A. 1
B. 2
C. 3
D. 4
E. 5
Blooms: Analyze
Blooms: Understand
Difficulty: Hard
Hilton - Chapter 06 #39
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
Learning Objective: 06-04 Define and give examples of engineered costs; committed costs; and discretionary costs.
40. Yang Manufacturing, which uses the high-low method, makes a product called Yin. The company
(p. 220) incurs three different cost types (A, B, and C) and has a relevant range of operation between 2,500
units and 10,000 units per month. Per-unit costs at two different activity levels for each cost type are
presented below.

If Yang produces 10,000 units, the total cost would be:

A. $90,000.
B. $105,000.
C. $100,000.
D. $110,000.
E. $125,000.
Blooms: Apply
Difficulty: Hard
Hilton - Chapter 06 #40
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
41. Yang Manufacturing, which uses the high-low method, makes a product called Yin. The company
(p. 210) incurs three different cost types (A, B, and C) and has a relevant range of operation between 2,500
units and 10,000 units per month. Per-unit costs at two different activity levels for each cost type are
presented below.

The cost formula that expresses the behaviour of Yang's total cost is:
A. Y = $0 + $17X.
B. Y = $20,000 + $13X.
C. Y = $40,000 + $9X.
D. Y = $45,000 + $4X.
E. Y = $60,000 + $5X.
Blooms: Apply
Difficulty: Hard
Hilton - Chapter 06 #41
Learning Objective: 06-04 Define and give examples of engineered costs; committed costs; and discretionary costs.
42. In regression analysis, the variable -cost component that is being predicted is known as the:
(p. 222) A. independent variable.
B. dependent variable.
C. explanatory variable.
D. interdependent variable.
E. functional variable.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #42
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
43. Smith Products has determined that the number of machine hours worked (MH) drives the amount
(p. 222) of manufacturing overhead incurred (MOH). On the basis of this relationship, a staff analyst has
constructed the following regression equation: MOH = $240,000 + 8MH. Which of the choices
correctly depicts the nature of Smith's variables?

A. 1
B. 2
C. 3
D. 4
E. 5
Blooms: Understand
Difficulty: Medium
Hilton - Chapter 06 #43
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
44. Around Town Incorporated operates a small package delivery service in the Chicago suburbs. If the
(p. 222) company uses a regression equation to forecast total operating costs, the equation's intercept would
correspond to the:
A. variable operating cost per delivery.
B. fixed operating costs.
C. number of deliveries.
D. total variable operating costs.
E. total operating costs.
Blooms: Understand
Difficulty: Easy
Hilton - Chapter 06 #44
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
45. Package Express Inc. operates a small package delivery service in the Jacksonville suburbs. If the
(p. 222) company uses a regression equation to forecast total operating costs, the coefficient of the equation's
independent variable would correspond to the:
A. variable operating cost per delivery.
B. fixed operating costs.
C. number of deliveries.
D. total variable operating costs.
E. total operating costs.
Blooms: Understand
Difficulty: Medium
Hilton - Chapter 06 #45
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
46. Checkers Corporation, which uses least-squares regression analysis, has derived the following
(p. 222) regression equation for estimates of manufacturing overhead: Y = 495,000 + 5.65X. Which of the
following statements is true if the primary cost driver is machine hours?
A. Total manufacturing overhead is represented by the variable "X."
B. "Y" is commonly known as the independent variable.
C. "X" is commonly known as the dependent variable.
D. "X" represents total manufacturing overhead.
E. The company anticipates $495,000 of fixed manufacturing overhead.
Blooms: Understand
Difficulty: Medium
Hilton - Chapter 06 #46
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
47. Dollah Corporation is studying its marketing cost and sales volume, and has generated the following
(p. 220) information by use of a scatter diagram and a least-squares regression analysis:

Dollah is now preparing an estimate for monthly sales of 20,000 units. On the basis of the data
presented, compute the most accurate sales forecast possible.
A. $156,000.
B. $202,500.
C. $205,000.
D. $208,500.
E. $211,000.
Blooms: Apply
Difficulty: Medium
Hilton - Chapter 06 #47
Learning Objective: 06-05 Describe and use the following cost-estimation methods: account classification; visual fit; high- low; and least-squares regression.
48. Waller Enterprises has determined that three variables play a key role in determining company
(p. 223) revenues. To arrive at an objective forecast of revenues for the next accounting period, Waller should
use:
A. simple regression.
B. multiple regression.
C. a scatter diagram.
D. complex regression.
E. the high-low method.
Blooms: Remember
Difficulty: Easy
Hilton - Chapter 06 #48
Learning Objective: 06-06 Describe the multiple regression and engineering approaches to cost estimation.
49. Which of the following is not an issue in the collection of data for cost estimation?
(p. 224) A. Outliers.
B. Missing data.
C. Mismatched time periods.
D. Inflation.
E. The use of predictions using the multiple regression method.
Blooms: Remember
Difficulty: Medium
Hilton - Chapter 06 #49
Learning Objective: 06-07 Describe some problems often encountered in collecting data for cost estimation.
50. A staff assistant at Cornwall Corporation recently determined that the first four units completed in
(p. 225) a new manufacturing process took 800 hours to complete, or an average of 200 hours per unit. The
assistant also found that when the cumulative output produced doubles, the average labour time
declines by 20%. On the basis of this information, how many total hours would Cornwall use if it
produces 16 units?
A. 128.
B. 160.
C. 1,280.
D. 2,048.
E. 2,880.
Blooms: Apply
Difficulty: Hard
Hilton - Chapter 06 #50
Learning Objective: 06-08 Describe the effect of learning on cost behaviour.
51. A high R2measure in regression analysis is preferred because:
(p. 230) A. it indicates a good fit of the regression line through the data points.
B. it shows that a great deal of the change in the dependent variable is explained by change in the
coefficient of determination.
C. it means that the independent variable is a good predictor of the outliers.
D. it means that the cost analyst can be relatively confident in his or her identification of the outliers.
E. it means that the dependent variable is based on mismatched time periods.
Blooms: Remember
Difficulty: Medium
Hilton - Chapter 06 #51
Learning Objective: 06-09 Perform and interpret a least-squares regression analysis with a single independent variable (Appendix to Chapter 6).
52. Consider the graphs that follow (the horizontal axis represents activity; the vertical axis represents
(p. 209) total dollars).

Required:
For items A-I that follow, choose the graph that best represents the cost behaviour pattern described.
Note: Graphs can be used more than once.
A. Straight-line depreciation on machinery.
B. The cost of chartering a private airplane. The cost is $800 per hour for the first 6 hours of a flight; it
then drops to $600 per hour.
C. The wages of table service personnel in a restaurant. The employees are part-time workers who can
be called upon for as little as 4 hours at a time.
D. Weekly wages of store clerks who work 40 hours each week. One clerk is hired for every 125 sales
made during the month.
E. The cost of tires used in the production of trucks.
Up to 20,000 kilowatt hours (KWH): $4,000
Above 20,000 kilowatt hours: $4,000 + $0.02 per KWH

A. 2 B. 4 C. 7 D. 5 E. 1 F. 8 G. 9 H. 6 I. 3.

Blooms: Analyze
Blooms: Evaluate
Difficulty: Medium
Hilton - Chapter 06 #52
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
53. Resource Consulting is studying the costs of several clients, and has found graphs of cost behaviour
(p. 209) patterns would appear as follows:
1. A straight line that gradually slopes upward to the right
2. A curvilinear line that gradually slopes upward to the right
3. A straight line that is parallel to the graph's horizontal axis
4. A straight line that gradually slopes downward to the right
5. A curvilinear line that gradually slopes downward to the right
6. A straight line that gradually slopes upward to the right and then, at a specific point, flattens out to
run parallel to the horizontal axis
7. A series of straight lines that appear to resemble a set of steps
8. A straight line that runs parallel to the graph's horizontal axis and then, at a specific point, drops to a
lower level
Unless told otherwise, assume that the horizontal axis represents total activity and the vertical axis
represents total cost.
Required:
For items A-F below, indicate the number of the graph that best represents the cost behaviour pattern
described. Note: Graphs can be used more than once, and not all graphs need be used.
A. The salary cost of lab technicians employed at a clinic. One technician is needed for every 1,500
patients serviced.
B. The cost of glass used by a manufacturer of automobile windshields.
C. A profit-sharing bonus that is paid to the associate director of a firm that conducts professional-
development courses for executives. The bonus is based on revenues from courses that are being run,
subject to a maximum amount each year.
D. Flood insurance premiums that are paid by Reliable Manufacturing, which operates a production
facility close to a river.
E. The paper cost that is used in the production of a textbook. Note: Assume that for this part only, the
graph's vertical axis represents the cost per unit rather than total cost.

A. 7 B. 1 C. 6 D. 3 E. 3 F. 2

Blooms: Analyze
Blooms: Evaluate
Difficulty: Medium
Hilton - Chapter 06 #53
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
54. Compare and contrast the following types of costs: (1) variable and step-variable and (2) fixed and
(p. 209) step-fixed.

1. A variable cost changes in direct proportion to a change in an activity level or cost driver, with a
typical example being direct material. A step-variable cost is nearly variable, but it increases in small
steps rather than continuously (e.g., additional direct labour).
2. A fixed cost remains unchanged as the activity level varies (e.g., rent). In contrast, a step-fixed cost
remains fixed over a sizable range of activity, but jumps to a different amount for activities outside
that range (e.g., the salaries of new employees who are needed because of volume changes).

Blooms: Remember
Blooms: Understand
Difficulty: Medium
Hilton - Chapter 06 #54
Learning Objective: 06-02 Define and describe the behaviour of the following types of costs: variable; step-variable; fixed; step-fixed; mixed; and curvilinear.
Another Random Scribd Document
with Unrelated Content
 “Yes,” I said, pausing with the brandy-bottle in one hand, and the flask
in the other. “That’s my name; I’m Jones. Can I do anything for you, sir?”
“Why, yes, you can,” said he. “My name is Smith,—John Smith.”
“Pray sit down, Mr. Smith,” I said, pointing to a chair. “Will you do
anything in this way?” and I proposed to hand the bottle to him. “As far as I
can judge from a short stay, you won’t find much like that in Jerusalem.”
He declined the Cognac, however, and immediately began his story. “I
hear, Mr. Jones,” said he, “that you are going to Moab to-morrow.”
“Well,” I replied, “I don’t know whether I shall cross the water. It’s not
very easy, I take it, at all times; but I shall certainly get as far as Jordan. Can
I do anything for you in those parts?”
And then he explained to me what was the object of his visit. He was
quite alone in Jerusalem, as I was myself, and was staying at H——’s hotel.
He had heard that I was starting for the Dead Sea, and had called to ask if I
objected to his joining me. He had found himself, he said, very lonely; and
as he had heard that I also was alone, he had ventured to call and make his
proposition. He seemed to be very bashful, and half ashamed of what he
was doing; and when he had done speaking he declared himself conscious
that he was intruding, and expressed a hope that I would not hesitate to say
so if his suggestion were from any cause disagreeable to me.
As a rule I am rather shy of chance travelling English friends. It has so
frequently happened to me that I have had to blush for the acquaintances
whom I have selected, that I seldom indulge in any close intimacies of this
kind. But, nevertheless, I was taken with John Smith, in spite of his name.
There was so much about him that was pleasant, both to the eye and to the
understanding! One meets constantly with men from contact with whom
one revolts without knowing the cause of such dislike. The cut of their
beard is displeasing, or the mode in which they walk or speak. But, on the
other hand, there are men who are attractive, and I must confess that I was
attracted by John Smith at first sight. I hesitated, however, for a minute; for
there are sundry things of which it behoves a traveller to think before he can
join a companion for such a journey as that which I was about to make.
Could the young man rise early, and remain in the saddle for ten hours
together? Could he live upon hard-boiled eggs and brandy-and-water?
Could he take his chance of a tent under which to sleep, and make himself
happy with the bare fact of being in the desert? He saw my hesitation, and
attributed it to a cause which was not present in my mind at the moment,
though the subject was one of the greatest importance when strangers
consent to join themselves together for a time, and agree to become no
strangers on the spur of the moment.
“Of course I will take half the expense,” said he, absolutely blushing as
he mentioned the matter.
“As to that there will be very little. You have your own horse, of
course?”
“Oh, yes.”
“My dragoman and groom-boy will do for both. But you’ll have to pay
forty shillings to the Arabs! There’s no getting over that. The consul won’t
even look after your dead body, if you get murdered, without going through
that ceremony.”
Mr. Smith immediately produced his purse, which he tendered to me. “If
you will manage it all,” said he, “it will make it so much the easier, and I
shall be infinitely obliged to you.” This of course I declined to do. I had no
business with his purse, and explained to him that if we went together we
could settle that on our return to Jerusalem. “But could he go through really
hard work?” I asked. He answered me with an assurance that he would and
could do anything in that way that it was possible for man to perform. As
for eating and drinking he cared nothing about it, and would undertake to be
astir at any hour of the morning that might be named. As for sleeping
accommodation, he did not care if he kept his clothes on for a week
together. He looked slight and weak; but he spoke so well, and that without
boasting, that I ultimately agreed to his proposal, and in a few minutes he
took his leave of me, promising to be at Z——’s door with his horse at five
o’clock on the following morning.
“I wish you’d allow me to leave my purse with you,” he said again.
“I cannot think of it. There is no possible occasion for it,” I said again.
“If there is anything to pay, I’ll ask you for it when the journey is over. That
forty shillings you must fork out. It’s a law of the Medes and Persians.”
“I’d better give it you at once,” he said again, offering me money. But I
would not have it. It would be quite time enough for that when the Arabs
were leaving us.
“Because,” he added, “strangers, I know, are sometimes suspicious about
money; and I would not, for worlds, have you think that I would put you to
expense.” I assured him that I did not think so, and then the subject was
dropped.
He was, at any rate, up to his time, for when I came down on the
following morning I found him in the narrow street, the first on horseback.
Joseph, the Frenchman, was strapping on to a rough pony our belongings,
and was staring at Mr. Smith. My new friend, unfortunately, could not
speak a word of French, and therefore I had to explain to the dragoman how
it had come to pass that our party was to be enlarged.
“But the Bedouins will expect full pay for both,” said he, alarmed. Men
in that class, and especially Orientals, always think that every arrangement
of life, let it be made in what way it will, is made with the intention of
saving some expense, or cheating somebody out of some money. They do
not understand that men can have any other object, and are ever on their
guard lest the saving should be made at their cost, or lest they should be the
victims of the fraud.
“All right,” said I.
“I shall be responsible, Monsieur,” said the dragoman, piteously.
“It shall be all right,” said I, again. “If that does not satisfy you, you may
remain behind.”
“If Monsieur says it is all right, of course it is so;” and then he
completed his strapping. We took blankets with us, of which I had to
borrow two out of the hotel for my friend Smith, a small hamper of
provisions, a sack containing forage for the horses, and a large empty jar, so
that we might supply ourselves with water when leaving the neighbourhood
of wells for any considerable time.
“I ought to have brought these things for myself,” said Smith, quite
unhappy at finding that he had thrown on me the necessity of catering for
him. But I laughed at him, saying that it was nothing; he should do as much
for me another time. I am prepared to own that I do not willingly rush up-
stairs and load myself with blankets out of strange rooms for men whom I
do not know; nor, as a rule, do I make all the Smiths of the world free of my
canteen. But, with reference to this fellow I did feel more than ordinarily
good-natured and unselfish. There was something in the tone of his voice
which was satisfactory; and I should really have felt vexed had anything
occurred at the last moment to prevent his going with me.
 Let it be a rule with every man to carry an English saddle with him when
travelling in the East. Of what material is formed the nether man of a Turk I
have never been informed, but I am sure that it is not flesh and blood. No
flesh and blood,—simply flesh and blood,—could withstand the wear and
tear of a Turkish saddle. This being the case, and the consequences being
well known to me, I was grieved to find that Smith was not properly
provided. He was seated on one of those hard, red, high-pointed machines,
in which the shovels intended to act as stirrups are attached in such a
manner, and hang at such an angle, as to be absolutely destructive to the leg
of a Christian. There is no part of the Christian body with which the Turkish
saddle comes in contact that does not become more or less macerated. I
have sat in one for days, but I left it a flayed man; and, therefore, I was
sorry for Smith.
I explained this to him, taking hold of his leg by the calf to show how the
leather would chafe him; but it seemed to me that he did not quite like my
interference. “Never mind,” said he, twitching his leg away, “I have ridden
in this way before.”
“Then you must have suffered the very mischief?”
“Only a little, and I shall be used to it now. You will not hear me
complain.”
“By heavens, you might have heard me complain a mile off when I came
to the end of a journey I once took. I roared like a bull when I began to
cool. Joseph, could you not get a European saddle for Mr. Smith?” But
Joseph did not seem to like Mr. Smith, and declared such a thing to be
impossible. No European in Jerusalem would think of lending so precious
an article, except to a very dear friend. Joseph himself was on an English
saddle, and I made up my mind that after the first stage, we would bribe
him to make an exchange. And then we started. The Bedouins were not with
us, but we were to meet them, as I have said before, outside St. Stephen’s
gate. “And if they are not there,” said Joseph, “we shall be sure to come
across them on the road.”
“Not there!” said I. “How about the consul’s tariff, if they don’t keep
their part of the engagement?” But Joseph explained to me that their part of
the engagement really amounted to this,—that we should ride into their
country without molestation, provided that such and such payments were
made.
 It was the period of Easter, and Jerusalem was full of pilgrims. Even at
that early hour of the morning we could hardly make our way through the
narrow streets. It must be understood that there is no accommodation in the
town for the fourteen or fifteen thousand strangers who flock to the Holy
Sepulchre at this period of the year. Many of them sleep out in the open air,
lying on low benches which run along the outside walls of the houses, or
even on the ground, wrapped in their thick hoods and cloaks. Slumberers
such as these are easily disturbed, nor are they detained long at their toilets.
They shake themselves like dogs, and growl and stretch themselves, and
then they are ready for the day.
We rode out of the town in a long file. First went the groom-boy; I forget
his proper Syrian appellation, but we used to call him Mucherry, that sound
being in some sort like the name. Then followed the horse with the forage
and blankets, and next to him my friend Smith in the Turkish saddle. I was
behind him, and Joseph brought up the rear. We moved slowly down the Via
Dolorosa, noting the spot at which our Saviour is said to have fallen while
bearing his cross; we passed by Pilate’s house, and paused at the gate of the
Temple,—the gate which once was beautiful,—looking down into the hole
of the pool in which the maimed and halt were healed whenever the waters
moved. What names they are! And yet there at Jerusalem they are bandied
to and fro with as little reverence as are the fanciful appellations given by
guides to rocks and stones and little lakes in all countries overrun by
tourists.
“For those who would still fain believe,—let them stay at home,” said
my friend Smith.
“For those who cannot divide the wheat from the chaff, let them stay at
home,” I answered. And then we rode out through St. Stephen’s gate,
having the mountain of the men of Galileo directly before us, and the
Mount of Olives a little to our right, and the Valley of Jehoshaphat lying
between us and it. “Of course you know all these places now?” said Smith.
I answered that I did know them well.
“And was it not better for you when you knew them only in Holy Writ?”
he asked.
“No, by Jove,” said I. “The mountains stand where they ever stood. The
same valleys are still green with the morning dew, and the water-courses are
unchanged. The children of Mahomet may build their tawdry temple on the
threshing-floor which David bought that there might stand the Lord’s house.
Man may undo what man did, even though the doer was Solomon. But here
we have God’s handiwork and His own evidences.”
At the bottom of the steep descent from the city gate we came to the
tomb of the Virgin; and by special agreement made with Joseph we left our
horses here for a few moments, in order that we might descend into the
subterranean chapel under the tomb, in which mass was at this moment
being said. There is something awful in that chapel, when, as at the present
moment, it is crowded with Eastern worshippers from the very altar up to
the top of the dark steps by which the descent is made. It must be
remembered that Eastern worshippers are not like the churchgoers of
London, or even of Rome or Cologne. They are wild men of various nations
and races,—Maronites from Lebanon, Roumelians, Candiotes, Copts from
Upper Egypt, Russians from the Crimea, Armenians and Abyssinians. They
savour strongly of Oriental life and of Oriental dirt. They are clad in skins
or hairy cloaks with huge hoods. Their heads are shaved, and their faces
covered with short, grisly, fierce beards. They are silent mostly, looking out
of their eyes ferociously, as though murder were in their thoughts, and
rapine. But they never slouch, or cringe in their bodies, or shuffle in their
gait. Dirty, fierce-looking, uncouth, repellent as they are, there is always
about them a something of personal dignity which is not compatible with an
Englishman’s ordinary hat and pantaloons.
As we were about to descend, preparing to make our way through the
crowd, Smith took hold of my arm. “That will never do, my dear fellow,”
said I, “the job will be tough enough for a single file, but we should never
cut our way two and two. I’m broad-shouldered and will go first.” So I did,
and gradually we worked our way into the body of the chapel. How is it that
Englishmen can push themselves anywhere? These men were fierce-
looking, and had murder and rapine, as I have said, almost in their eyes.
One would have supposed that they were not lambs or doves, capable of
being thrust here or there without anger on their part; and they, too, were all
anxious to descend and approach the altar. Yet we did win our way through
them, and apparently no man was angry with us. I doubt, after all, whether a
ferocious eye and a strong smell and dirt are so efficacious in creating awe
and obedience in others, as an open brow and traces of soap and water. I
know this, at least,—that a dirty Maronite would make very little progress,
if he attempted to shove his way unfairly through a crowd of Englishmen at
the door of a London theatre. We did shove unfairly, and we did make
progress, till we found ourselves in the centre of the dense crowd collected
in the body of the chapel.
Having got so far, our next object was to get out again. The place was
dark, mysterious, and full of strange odours; but darkness, mystery, and
strange odours soon lose their charms when men have much work before
them. Joseph had made a point of being allowed to attend mass before the
altar of the Virgin, but a very few minutes sufficed for his prayers. So we
again turned round and pushed our way back again, Smith still following in
my wake. The men who had let us pass once let us pass again without
opposition or show of anger. To them the occasion was very holy. They
were stretching out their hands in every direction, with long tapers, in order
that they might obtain a spark of the sacred fire which was burning on one
of the altars. As we made our way out we passed many who, with dumb
motions, begged us to assist them in their object. And we did assist them,
getting lights for their tapers, handing them to and fro, and using the
authority with which we seemed to be invested. But Smith, I observed, was
much more courteous in this way to the women than to the men, as I did not
forget to remind him when we were afterwards on our road together.
Remounting our horses we rode slowly up the winding ascent of the
Mount of Olives, turning round at the brow of the hill to look back over
Jerusalem. Sometimes I think that of all spots in the world this one should
be the spot most cherished in the memory of Christians. It was there that He
stood when He wept over the city. So much we do know, though we are
ignorant, and ever shall be so, of the site of His cross and of the tomb. And
then we descended on the eastern side of the hill, passing through Bethany,
the town of Lazarus and his sisters, and turned our faces steadily towards
the mountains of Moab.
Hitherto we had met no Bedouins, and I interrogated my dragoman
about them more than once; but he always told me that it did not signify; we
should meet them, he said, before any danger could arise. “As for danger,”
said I, “I think more of this than I do of the Arabs,” and I put my hand on
my revolver. “But as they agreed to be here, here they ought to be. Don’t
you carry a revolver, Smith?”
Smith said that he never had done so, but that he would take the charge
of mine if I liked. To this, however, I demurred. “I never part with my pistol
to any one,” I said, rather drily. But he explained that he only intended to
signify that if there were danger to be encountered, he would be glad to
encounter it; and I fully believed him. “We shan’t have much, fighting,” I
replied; “but if there be any, the tool will come readiest to the hand of its
master. But if you mean to remain here long I would advise you to get one.
These Orientals are a people with whom appearances go a long way, and, as
a rule, fear and respect mean the same thing with them. A pistol hanging
over your loins is no great trouble to you, and looks as though you could
bite. Many a dog goes through the world well by merely showing his teeth.”
And then my companion began to talk of himself. “He did not,” he said,
“mean to remain in Syria very long.”
“Nor I either,” said I. “I have done with this part of the world for the
present, and shall take the next steamer from Jaffa for Alexandria. I shall
only have one night in Jerusalem on my return.”
After this he remained silent for a few moments and then declared that
that also had been his intention. He was almost ashamed to say so, however,
because it looked as though he had resolved to hook himself on to me. So
he answered, expressing almost regret at the circumstance.
“Don’t let that trouble you,” said I; “I shall be delighted to have your
company. When you know me better, as I hope you will do, you will find
that if such were not the case I should tell you so as frankly. I shall remain
in Cairo some little time; so that beyond our arrival in Egypt, I can answer
for nothing.”
He said that he expected letters at Alexandria which would govern his
future movements. I thought he seemed sad as he said so, and imagined,
from his manner, that he did not expect very happy tidings. Indeed I had
made up my mind that he was by no means free from care or sorrow. He
had not the air of a man who could say of himself that he was “totus teres
atque rotundus.” But I had no wish to inquire, and the matter would have
dropped had he not himself added—“I fear that I shall meet acquaintances
in Egypt whom it will give me no pleasure to see.”
“Then,” said I, “if I were you, I would go to Constantinople instead;—
indeed, anywhere rather than fall among friends who are not friendly. And
the nearer the friend is, the more one feels that sort of thing. To my way of
thinking, there is nothing on earth so pleasant as a pleasant wife; but then,
what is there so damnable as one that is unpleasant?”
 “Are you a married man?” he inquired. All his questions were put in a
low tone of voice which seemed to give to them an air of special interest,
and made one almost feel that they were asked with some special view to
one’s individual welfare. Now the fact is, that I am a married man with a
family; but I am not much given to talk to strangers about my domestic
concerns, and, therefore, though I had no particular object in view, I denied
my obligations in this respect. “No,” said I; “I have not come to that
promotion yet. I am too frequently on the move to write myself down as
Paterfamilias.”
“Then you know nothing about that pleasantness of which you spoke just
now?”
“Nor of the unpleasantness, thank God; my personal experiences are all
to come,—as also are yours, I presume?”
It was possible that he had hampered himself with some woman, and that
she was to meet him at Alexandria. Poor fellow! thought I. But his
unhappiness was not of that kind. “No,” said he; “I am not married; I am all
alone in the world.”
“Then I certainly would not allow myself to be troubled by unpleasant
acquaintances.”
It was now four hours since we had left Jerusalem, and we had arrived at
the place at which it was proposed that we should breakfast. There was a
large well there, and shade afforded by a rock under which the water
sprung; and the Arabs had constructed a tank out of which the horses could
drink, so that the place was ordinarily known as the first stage out of
Jerusalem.
Smith had said not a word about his saddle, or complained in any way of
discomfort, so that I had in truth forgotten the subject. Other matters had
continually presented themselves, and I had never even asked him how he
had fared. I now jumped from my horse, but I perceived at once that he was
unable to do so. He smiled faintly, as his eye caught mine, but I knew that
he wanted assistance. “Ah,” said I, “that confounded Turkish saddle has
already galled your skin. I see how it is; I shall have to doctor you with a
little brandy,—externally applied, my friend.” But I lent him my shoulder,
and with that assistance he got down, very gently and slowly.
“We ate our breakfast with a good will; bread and cold fowl and brandy-
and-water, with a hard-boiled egg by way of a final delicacy; and then I
began to bargain with Joseph for the loan of his English saddle. I saw that
Smith could not get through the journey with that monstrous Turkish affair,
and that he would go on without complaining till he fainted or came to
some other signal grief. But the Frenchman, seeing the plight in which we
were, was disposed to drive a very hard bargain. He wanted forty shillings,
the price of a pair of live Bedouins, for the accommodation, and declared
that, even then, he should make the sacrifice only out of consideration to
me.
“Very well,” said I. “I’m tolerably tough myself, and I’ll change with the
gentleman. The chances are that I shall not be in a very liberal humour
when I reach Jaffa with stiff limbs and a sore skin. I have a very good
memory, Joseph.”
“I’ll take thirty shillings, Mr. Jones; though I shall have to groan all the
way like a condemned devil.”
I struck a bargain with him at last for five-and-twenty, and set him to
work to make the necessary change on the horses. “It will be just the same
thing to him,” I said to Smith. “I find that he is as much used to one as to
the other.
“But how much money are you to pay him?” he asked. “Oh, nothing,” I
replied. “Give him a few piastres when you part with him at Jaffa.” I do not
know why I should have felt thus inclined to pay money out of my pocket
for this Smith,—a man whom I had only seen for the first time on the
preceding evening, and whose temperament was so essentially different
from my own; but so I did. I would have done almost anything in reason for
his comfort; and yet he was a melancholy fellow, with good inward pluck as
I believed, but without that outward show of dash and hardihood which I
confess I love to see. “Pray tell him that I’ll pay him for it,” said he. “We’ll
make that all right,” I answered; and then we remounted,—not without
some difficulty on his part. “You should have let me rub in that brandy,” I
said. “You can’t conceive how efficaciously I would have done it.” But he
made me no answer.
At noon we met a caravan of pilgrims coming up from Jordan. There
might be some three or four hundred, but the number seemed to be treble
that, from the loose and straggling line in which they journeyed. It was a
very singular sight, as they moved slowly along the narrow path through the
sand, coming out of a defile among the hills, which was perhaps a quarter
of a mile in front of us, passing us as we stood still by the wayside, and then
winding again out of sight on the track over which we had come. Some rode
on camels,—a whole family, in many cases, being perched on the same
animal. I observed a very old man and a very old woman slung in panniers
over a camel’s back,—not such panniers as might be befitting such a
purpose, but square baskets, so that the heads and heels of each of the old
couple hung out of the rear and front. “Surely the journey will be their
death,” I said to Joseph. “Yes it will,” he replied, quite coolly; “but what
matter how soon they die now that they have bathed in Jordan?” Very many
rode on donkeys; two, generally, on each donkey; others, who had
command of money, on horses; but the greater number walked, toiling
painfully from Jerusalem to Jericho on the first day, sleeping there in tents
and going to bathe on the second day, and then returning from Jericho to
Jerusalem on the third. The pilgrimage is made throughout in accordance
with fixed rules, and there is a tariff for the tent accommodation at Jericho,
—so much per head per night, including the use of hot water.
Standing there, close by the wayside, we could see not only the garments
and faces of these strange people, but we could watch their gestures and
form some opinion of what was going on within their thoughts. They were
much quieter,—tamer, as it were,—than Englishmen would be under such
circumstances. Those who were carried seemed to sit on their beasts in
passive tranquillity, neither enjoying nor suffering anything. Their object
had been to wash in Jordan,—to do that once in their lives;—and they had
washed in Jordan. The benefit expected was not to be immediately spiritual.
No earnest prayerfulness was considered necessary after the ceremony. To
these members of the Greek Christian Church it had been handed down
from father to son that washing in Jordan once during life was efficacious
towards salvation. And therefore the journey had been made at terrible cost
and terrible risk; for these people had come from afar, and were from their
habits but little capable of long journeys. Many die under the toil; but this
matters not if they do not die before they have reached Jordan. Some few
there are, undoubtedly, more ecstatic in this great deed of their religion. One
man I especially noticed on this day. He had bound himself to make the
pilgrimage from Jerusalem to the river with one foot bare. He was of a
better class, and was even nobly dressed, as though it were a part of his vow
to show to all men that he did this deed, wealthy and great though he was.
He was a fine man, perhaps thirty years of age, with a well-grown beard
descending on his breast, and at his girdle he carried a brace of pistols. But
never in my life had I seen bodily pain so plainly written in a man’s face.
The sweat was falling from his brow, and his eyes were strained and
bloodshot with agony. He had no stick, his vow, I presume, debarring him
from such assistance, and he limped along, putting to the ground the heel of
the unprotected foot. I could see it, and it was a mass of blood, and sores,
and broken skin. An Irish girl would walk from Jerusalem to Jericho
without shoes, and be not a penny the worse for it. This poor fellow clearly
suffered so much that I was almost inclined to think that in the performance
of his penance he had done something to aggravate his pain. Those around
him paid no attention to him, and the dragoman seemed to think nothing of
the affair whatever. “Those fools of Greeks do not understand the Christian
religion,” he said, being himself a Latin or Roman Catholic.
At the tail of the line we encountered two Bedouins, who were in charge
of the caravan, and Joseph at once addressed them. The men were mounted,
one on a very sorry-looking jade, but the other on a good stout Arab barb.
They had guns slung behind their backs, coloured handkerchiefs on their
heads, and they wore the striped bernouse. The parley went on for about ten
minutes, during which the procession of pilgrims wound out of sight; and it
ended in our being accompanied by the two Arabs, who thus left their
greater charge to take care of itself back to the city. I understood afterwards
that they had endeavoured to persuade Joseph that we might just as well go
on alone, merely satisfying the demand of the tariff. But he had pointed out
that I was a particular man, and that under such circumstances the final
settlement might be doubtful. So they turned and accompanied us; but, as a
matter of fact, we should have been as well without them.
The sun was beginning to fall in the heavens when we reached the actual
margin of the Dead Sea. We had seen the glitter of its still waters for a long
time previously, shining under the sun as though it were not real. We have
often heard, and some of us have seen, how effects of light and shade
together will produce so vivid an appearance of water where there is no
water, as to deceive the most experienced. But the reverse was the case
here. There was the lake, and there it had been before our eyes for the last
two hours; and yet it looked, then and now, as though it were an image of a
lake, and not real water. I had long since made up my mind to bathe in it,
feeling well convinced that I could do so without harm to myself, and I had
been endeavouring to persuade Smith to accompany me; but he positively
refused. He would bathe, he said, neither in the Dead Sea nor in the river
Jordan. He did not like bathing, and preferred to do his washing in his own
room. Of course I had nothing further to say, and begged that, under these
circumstances, he would take charge of my purse and pistols while I was in
the water. This he agreed to do; but even in this he was strange and almost
uncivil. I was to bathe from the farthest point of a little island, into which
there was a rough causeway from the land made of stones and broken
pieces of wood, and I exhorted him to go with me thither; but he insisted on
remaining with his horse on the mainland at some little distance from the
island. He did not feel inclined to go down to the water’s edge, he said.
I confess that at this moment I almost suspected that he was going to
play me foul, and I hesitated. He saw in an instant what was passing
through my mind. “You had better take your pistol and money with you;
they will be quite safe on your clothes.” But to have kept the things now
would have shown suspicion too plainly, and as I could not bring myself to
do that, I gave them up. I have sometimes thought that I was a fool to do so.
I went away by myself to the end of the island, and then I did bathe. It is
impossible to conceive anything more desolate than the appearance of the
place. The land shelves very gradually away to the water, and the whole
margin, to the breadth of some twenty or thirty feet, is strewn with the
débris of rushes, bits of timber, and old white withered reeds. Whence these
bits of timber have come it seems difficult to say. The appearance is as
though the water had receded and left them there. I have heard it said that
there is no vegetation near the Dead Sea; but such is not the case, for these
rushes do grow on the bank. I found it difficult enough to get into the water,
for the ground shelves down very slowly, and is rough with stones and large
pieces of half-rotten wood; moreover, when I was in nearly up to my hips
the water knocked me down; indeed, it did so when I had gone as far as my
knees, but I recovered myself, and by perseverance did proceed somewhat
farther. It must not be imagined that this knocking down was effected by the
movement of the water. There is no such movement. Everything is perfectly
still, and the fluid seems hardly to be displaced by the entrance of the body;
but the effect is that one’s feet are tripped up, and that one falls prostrate on
to the surface. The water is so strong and buoyant, that, when above a few
feet in depth has to be encountered, the strength and weight of the bather
are not sufficient to keep down his feet and legs. I then essayed to swim; but
I could not do this in the ordinary way, as I was unable to keep enough of
my body below the surface; so that my head and face seemed to be
propelled down upon it. I turned round and floated, but the glare of the sun
was so powerful that I could not remain long in that position. However, I
had bathed in the Dead Sea, and was so far satisfied.
Anything more abominable to the palate than this water, if it be water, I
never had inside my mouth. I expected it to be extremely salt, and no doubt,
if it were analysed, such would be the result; but there is a flavour in it
which kills the salt. No attempt can be made at describing this taste. It may
be imagined that I did not drink heartily, merely taking up a drop or two
with my tongue from the palm of my hand; but it seemed to me as though I
had been drenched with it. Even brandy would not relieve me from it. And
then my whole body was in a mess, and I felt as though I had been rubbed
with pitch. Looking at my limbs, I saw no sign on them of the fluid. They
seemed to dry from this as they usually do from any other water; but still
the feeling remained. However, I was to ride from hence to a spot on the
banks of Jordan, which I should reach in an hour, and at which I would
wash; so I clothed myself, and prepared for my departure.
Seated in my position in the island I was unable to see what was going
on among the remainder of the party, and therefore could not tell whether
my pistols and money was safe. I dressed, therefore, rather hurriedly, and
on getting again to the shore, found that Mr. John Smith had not levanted.
He was seated on his horse at some distance from Joseph and the Arabs, and
had no appearance of being in league with those, no doubt, worthy guides. I
certainly had suspected a ruse, and now was angry with myself that I had
done so; and yet, in London, one would not trust one’s money to a stranger
whom one had met twenty-four hours since in a coffee-room! Why, then, do
it with a stranger whom one chanced to meet in a desert?
“Thanks,” I said, as he handed me my belongings. “I wish I could have
induced you to come in also. The Dead Sea is now at your elbow, and,
therefore, you think nothing of it; but in ten or fifteen years’ time, you
would be glad to be able to tell your children that you had bathed in it.”
“I shall never have any children to care for such tidings,” he replied.
The river Jordan, for some miles above the point at which it joins the
Dead Sea, runs through very steep banks,—banks which are almost
precipitous,—and is, as it were, guarded by the thick trees and bushes
which grow upon its sides. This is so much the case, that one may ride, as
we did, for a considerable distance along the margin, and not be able even
to approach the water. I had a fancy for bathing in some spot of my own
selection, instead of going to the open shore frequented by all the pilgrims;
but I was baffled in this. When I did force my way down to the river side, I
found that the water ran so rapidly, and that the bushes and boughs of trees
grew so far over and into the stream, as to make it impossible for me to
bathe. I could not have got in without my clothes, and having got in, I could
not have got out again. I was, therefore obliged to put up with the open
muddy shore to which the bathers descend, and at which we may presume
that Joshua passed when he came over as one of the twelve spies to spy out
the land. And even here I could not go full into the stream as I would fain
have done, lest I should be carried down, and so have assisted to whiten the
shores of the Dead Sea with my bones. As to getting over to the Moabitish
side of the river, that was plainly impossible; and, indeed, it seemed to be
the prevailing opinion that the passage of the river was not practicable
without going up as far as Samaria. And yet we know that there, or
thereabouts, the Israelites did cross it.
I jumped from my horse the moment I got to the place, and once more
gave my purse and pistols to my friend. “You are going to bathe again?” he
said. “Certainly,” said I; “you don’t suppose that I would come to Jordan
and not wash there, even if I were not foul with the foulness of the Dead
Sea!” “You’ll kill yourself, in your present state of heat;” he said,
remonstrating just as one’s mother or wife might do. But even had it been
my mother or wife I could not have attended to such remonstrance then; and
before he had done looking at me with those big eyes of his, my coat and
waistcoat and cravat were on the ground, and I was at work at my braces;
whereupon he turned from me slowly, and strolled away into the wood. On
this occasion I had no base fears about my money.
And then I did bathe,—very uncomfortably. The shore was muddy with
the feet of the pilgrims, and the river so rapid that I hardly dared to get
beyond the mud. I did manage to take a plunge in, head-foremost, but I was
forced to wade out through the dirt and slush, so that I found it difficult to
make my feet and legs clean enough for my shoes and stockings; and then,
moreover, the flies plagued me most unmercifully. I should have thought
that the filthy flavour from the Dead Sea would have saved me from that
nuisance; but the mosquitoes thereabouts are probably used to it. Finding
this process of bathing to be so difficult, I inquired as to the practice of the
pilgrims. I found that with them, bathing in Jordan has come to be much the
same as baptism has with us. It does not mean immersion. No doubt they do
take off their shoes and stockings; but they do not strip, and go bodily into
the water.
As soon as I was dressed I found that Smith was again at my side with
purse and pistols. We then went up a little above the wood, and sat down
together on the long sandy grass. It was now quite evening, so that the short
Syrian twilight had commenced, and the sun was no longer hot in the
heavens. It would be night as we rode on to the tents at Jericho; but there
was no difficulty as to the way, and therefore we did not hurry the horses,
who were feeding on the grass. We sat down together on a spot from which
we could see the stream,—close together, so that when I stretched myself
out in my weariness, as I did before we started, my head rested on his legs.
Ah, me! one does not take such liberties with new friends in England. It
was a place which led one on to some special thoughts. The mountains of
Moab were before us, very plain in their outline. “Moab is my wash-pot,
and over Edom will I cast out my shoe!” There they were before us, very
visible to the eye, and we began naturally to ask questions of each other.
Why was Moab the wash-pot, and Edom thus cursed with indignity? Why
had the right bank of the river been selected for such great purposes,
whereas the left was thus condemned? Was there, at that time, any special
fertility in this land of promise which has since departed from it? We are
told of a bunch of grapes which took two men to carry it; but now there is
not a vine in the whole country side. Now-a-days the sandy plain round
Jericho is as dry and arid as are any of the valleys of Moab. The Jordan was
running beneath our feet,—the Jordan in which the leprous king had
washed, though the bright rivers of his own Damascus were so much nearer
to his hand. It was but a humble stream to which he was sent; but the spot
probably was higher up, above the Sea of Galilee, where the river is narrow.
But another also had come down to this river, perhaps to this very spot on
its shores, and submitted Himself to its waters;—as to whom, perhaps, it
will be better that I should not speak much in this light story.
The Dead Sea was on our right, still glittering in the distance, and behind
us lay the plains of Jericho and the wretched collection of huts which still
bears the name of the ancient city. Beyond that, but still seemingly within
easy distance of us, were the mountains of the wilderness. The wilderness!
In truth, the spot was one which did lead to many thoughts.
 We talked of these things, as to many of which I found that my friend
was much more free in his doubts and questionings than myself; and then
our words came back to ourselves, the natural centre of all men’s thoughts
and words. “From what you say,” I said, “I gather that you have had enough
of this land?”
“Quite enough,” he said. “Why seek such spots as these, if they only
dispel the associations and veneration of one’s childhood?”
“But with me such associations and veneration are riveted the stronger
by seeing the places, and putting my hand upon the spots. I do not speak of
that fictitious marble slab up there; but here, among the sandhills by this
river, and at the Mount of Olives over which we passed, I do believe.”
He paused a moment, and then replied: “To me it is all nothing,—
absolutely nothing. But then do we not know that our thoughts are formed,
and our beliefs modelled, not on the outward signs or intrinsic evidences of
things,—as would be the case were we always rational,—but by the inner
workings of the mind itself? At the present turn of my life I can believe in
nothing that is gracious.”
“Ah, you mean that you are unhappy. You have come to grief in some of
your doings or belongings, and therefore find that all things are bitter to the
taste. I have had my palate out of order too; but the proper appreciation of
flavours has come back to me. Bah,—how noisome was that Dead Sea
water!”
“The Dead Sea waters are noisome,” he said; “and I have been drinking
of them by long draughts.”
“Long draughts!” I answered, thinking to console him. “Draughts have
not been long which can have been swallowed in your years. Your disease
may be acute, but it cannot yet have become chronic. A man always thinks
at the moment of each misfortune that that special misery will last his
lifetime; but God is too good for that. I do not know what ails you; but this
day twelvemonth will see you again as sound as a roach.”
“We then sat silent for a while, during which I was puffing at a cigar.
Smith, among his accomplishments, did not reckon that of smoking,—
which was a grief to me; for a man enjoys the tobacco doubly when another
is enjoying it with him.
“No, you do not know what ails me,” he said at last, “and, therefore,
cannot judge.”
 “Perhaps not, my dear fellow. But my experience tells me that early
wounds are generally capable of cure; and, therefore, I surmise that yours
may be so. The heart at your time of life is not worn out, and has strength
and soundness left wherewith to throw off its maladies. I hope it may be so
with you.”
“God knows. I do not mean to say that there are none more to be pitied
than I am; but at the present moment, I am not—not light-hearted.”
“I wish I could ease your burden, my dear fellow.”
“It is most preposterous in me thus to force myself upon you, and then
trouble you with my cares. But I had been alone so long, and I was so
weary of it!”
“By Jove, and so had I. Make no apology. And let me tell you this,—
though perhaps you will not credit me,—that I would sooner laugh with a
comrade than cry with him is true enough; but, if occasion demands, I can
do the latter also.”
He then put out his hand to me, and I pressed it in token of my
friendship. My own hand was hot and rough with the heat and sand; but his
was soft and cool almost as a woman’s. I thoroughly hate an effeminate
man; but, in spite of a certain womanly softness about this fellow, I could
not hate him. “Yes,” I continued, “though somewhat unused to the melting
mood, I also sometimes give forth my medicinal gums. I don’t want to ask
you any questions, and, as a rule, I hate to be told secrets, but if I can be of
any service to you in any matter I will do my best. I don’t say this with
reference to the present moment, but think of it before we part.”
I looked round at him and saw that he was in tears. “I know that you will
think that I am a weak fool,” he said, pressing his handkerchief to his eyes.
“By no means. There are moments in a man’s life when it becomes him
to weep like a woman; but the older he grows the more seldom those
moments come to him. As far as I can see of men, they never cry at that
which disgraces them.”
“It is left for women to do that,” he answered.
“Oh, women! A woman cries for everything and for nothing. It is the
sharpest arrow she has in her quiver,—the best card in her hand. When a
woman cries, what can you do but give her all she asks for?”
“Do you—dislike women?”
 “No, by Jove! I am never really happy unless one is near me, or more
than one. A man, as a rule, has an amount of energy within him which he
cannot turn to profit on himself alone. It is good for him to have a woman
by him that he may work for her, and thus have exercise for his limbs and
faculties. I am very fond of women. But I always like those best who are
most helpless.”
We were silent again for a while, and it was during this time that I found
myself lying with my head in his lap. I had slept, but it could have been but
for a few minutes, and when I woke I found his hand upon my brow. As I
started up he said that the flies had been annoying me, and that he had not
chosen to waken me as I seemed weary. “It has been that double bathing,” I
said, apologetically; for I always feel ashamed when I am detected sleeping
in the day. “In hot weather the water does make one drowsy. By Jove, it’s
getting dark; we had better have the horses.”
“Stay half a moment,” he said, speaking very softly, and laying his hand
upon my arm, “I will not detain you a minute.”
“There is no hurry in life,” I said.
“You promised me just now you would assist me.”
“If it be in my power, I will.”
“Before we part at Alexandria I will endeavour to tell you you the story
of my troubles, and then if you can aid me——” It struck me as he paused
that I had made a rash promise, but nevertheless I must stand by it now—
with one or two provisoes. The chances were that the young man was short
of money, or else that he had got into a scrape about a girl. In either case I
might give him some slight assistance; but, then, it behoved me to make
him understand that I would not consent to become a participator in
mischief. I was too old to get my head willingly into a scrape, and this I
must endeavour to make him understand.
“I will, if it be in my power,” I said. “I will ask no questions now; but if
your trouble be about some lady——”
“It is not,” said he.
“Well; so be it. Of all troubles those are the most troublesome. If you are
short of cash——”
“No, I am not short of cash.”
 “You are not. That’s well too; for want of money is a sore trouble also.”
And then I paused before I came to the point. “I do not suspect anything
bad of you, Smith. Had I done so, I should not have spoken as I have done.
And if there be nothing bad——”
“There is nothing disgraceful,” he said.
“That is just what I mean; and in that case I will do anything for you that
may be within my power. Now let us look for Joseph and the mucherry-boy,
for it is time that we were at Jericho.”
I cannot describe at length the whole of our journey from thence to our
tents at Jericho, nor back to Jerusalem, nor even from Jerusalem to Jaffa. At
Jericho we did sleep in tents, paying so much per night, according to the
tariff. We wandered out at night, and drank coffee with a family of Arabs in
the desert, sitting in a ring round their coffee-kettle. And we saw a Turkish
soldier punished with the bastinado,—a sight which did not do me any
good, and which made Smith very sick. Indeed after the first blow he
walked away. Jericho is a remarkable spot in that pilgrim week, and I wish I
had space to describe it. But I have not, for I must hurry on, back to
Jerusalem and thence to Jaffa. I had much to tell also of those Bedouins;
how they were essentially true to us, but teased us almost to frenzy by their
continual begging. They begged for our food and our drink, for our cigars
and our gunpowder, for the clothes off our backs, and the handkerchiefs out
of our pockets. As to gunpowder I had none to give them, for my charges
were all made up in cartridges; and I learned that the guns behind their
backs were a mere pretence, for they had not a grain of powder among
them.
We slept one night in Jerusalem, and started early on the following
morning. Smith came to my hotel so that we might be ready together for the
move. We still carried with us Joseph and the mucherry-boy; but for our
Bedouins, who had duly received their forty shillings a piece, we had no
further use. On our road down to Jerusalem we had much chat together, but
only one adventure. Those pilgrims, of whom I have spoken, journey to
Jerusalem in the greatest number by the route which we were now taking
from it, and they come in long droves, reaching Jaffa in crowds by the
French and Austrian steamers from Smyrna, Damascus, and Constantinople.
As their number confers security in that somewhat insecure country, many
travellers from the west of Europe make arrangements to travel with them.
On our way down we met the last of these caravans for the year, and we
were passing it for more than two hours. On this occasion I rode first, and
Smith was immediately behind me; but of a sudden I observed him to wheel
his horse round, and to clamber downwards among bushes and stones
towards a river that ran below us. “Hallo, Smith,” I cried, “you will destroy
your horse, and yourself too.” But he would not answer me, and all I could
do was to draw up in the path and wait. My confusion was made the worse,
as at that moment a long string of pilgrims was passing by. “Good morning,
sir,” said an old man to me in good English. I looked up as I answered him,
and saw a grey-haired gentleman, of very solemn and sad aspect. He might
be seventy years of age, and I could see that he was attended by three or
four servants. I shall never forget the severe and sorrowful expression of his
eyes, over which his heavy eyebrows hung low. “Are there many English in
Jerusalem?” he asked. “A good many,” I replied; “there always are at
Easter.” “Can you tell me anything of any of them?” he asked. “Not a
word,” said I, for I knew no one; “but our consul can.” And then we bowed
to each other and he passed on.
I got off my horse and scrambled down on foot after Smith. I found him
gathering berries and bushes as though his very soul were mad with botany;
but as I had seen nothing of this in him before, I asked what strange freak
had taken him.
“You were talking to that old man,” he said.
“Well, yes, I was.”
“That is the relation of whom I have spoken to you.”
“The d—— he is!”
“And I would avoid him, if it be possible.”
I then learned that the old gentleman was his uncle. He had no living
father or mother, and he now supposed that his relative was going to
Jerusalem in quest of him. “If so,” said I, “you will undoubtedly give him
leg bail, unless the Austrian boat is more than ordinarily late. It is as much
as we shall do to catch it, and you may be half over Africa, or far gone on
your way to India, before he can be on your track again.”
“I will tell you all about it at Alexandria,” he replied; and then he
scrambled up again with his horse, and we went on. That night we slept at
the Armenian convent at Ramlath, or Ramath. This place is supposed to
stand on the site of Arimathea, and is marked as such in many of the maps.
The monks at this time of the year are very busy, as the pilgrims all stay
here for one night on their routes backwards and forwards, and the place on
such occasions is terribly crowded. On the night of our visit it was nearly
empty, as a caravan had left it that morning; and thus we were indulged
with separate cells, a point on which my companion seemed to lay
considerable stress.
On the following day, at about noon, we entered Jaffa, and put up at an
inn there which is kept by a Pole. The boat from Beyrout, which, touches at
Jaffa on its way to Alexandria, was not yet in, nor even sighted; we were
therefore amply in time. “Shall we sail to-night?” I asked of the agent. “Yes,
in all probability,” he replied. “If the signal be seen before three we shall do
so. If not, then not;” and so I returned to the hotel.
 Smith had involuntarily shown signs of fatigue during the journey, but
yet he had borne up well against it. I had never felt called on to grant any
extra indulgence as to time because the work was too much for him. But
now he was a good deal knocked up, and I was a little frightened, fearing
that I had over-driven him under the heat of the sun. I was alarmed lest he
should have fever, and proposed to send for the Jaffa doctor. But this he
utterly refused. He would shut himself for an hour or two in his room, he
said, and by that time he trusted the boat would be in sight. It was clear to
me that he was very anxious on the subject, fearing that his uncle would be
back upon his heels before he had started.
I ordered a serious breakfast for myself, for with me, on such occasions,
my appetite demands more immediate attention than my limbs. I also
acknowledge that I become fatigued, and can lay myself at length during
such idle days and sleep from hour to hour; but the desire to do so never
comes till I have well eaten and drunken. A bottle of French wine, three or
four cutlets of goats’ flesh, an omelet made out of the freshest eggs, and an
enormous dish of oranges, was the banquet set before me; and though I
might have found fault with it in Paris or London, I thought that it did well
enough in Jaffa. My poor friend could not join me, but had a cup of coffee
in his room. “At any rate take a little brandy in it,” I said to him, as I stood
over his bed. “I could not swallow it,” said he, looking at me with almost
beseeching eyes. “Beshrew the fellow,” I said to myself as I left him,
carefully closing the door, so that the sound should not shake him; “he is
little better than a woman, and yet I have become as fond of him as though
he were my brother.”
I went out at three, but up to that time the boat had not been signalled.
“And we shall not get out to-night?” “No, not to-night,” said the agent.
“And what time to-morrow?” “If she comes in this evening, you will start
by daylight. But they so manage her departure from Beyrout, that she
seldom is here in the evening.” “It will be noon to-morrow then?” “Yes,”
the man said, “noon to-morrow.” I calculated, however, that the old
gentleman could not possibly be on our track by that time. He would not
have reached Jerusalem till late in the day on which we saw him, and it
would take him some time to obtain tidings of his nephew. But it might be
possible that messengers sent by him should reach Jaffa by four or five on
the day after his arrival. That would be this very day which we were now
wasting at Jaffa. Having thus made my calculations, I returned to Smith to
give him such consolation as it might be in my power to afford.
He seemed to be dreadfully afflicted by all this. “He will have traced me
to Jerusalem, and then again away; and will follow me immediately.”
“That is all very well,” I said; “but let even a young man do the best he
can, and he will not get from Jerusalem to Jaffa in less than twelve hours.
Your uncle is not a young man, and could not possibly do the journey under
two days.”
“But he will send. He will not mind what money he spends.”
“And if he does send, take off your hat to his messengers, and bid them
carry your complaints back. You are not a felon whom he can arrest.”
“No, he cannot arrest me; but, ah! you do not understand;” and then he
sat up on the bed, and seemed as though he were going to wring his hands
in despair.
I waited for some half hour in his room, thinking that he would tell me
this story of his. If he required that I should give him my aid in the presence
either of his uncle or of his uncle’s myrmidons, I must at any rate know
what was likely to be the dispute between them. But as he said nothing I
suggested that he should stroll out with me among the orange-groves by
which the town is surrounded. In answer to this he looked up piteously into
my face as though begging me to be merciful to him. “You are strong,” said
he, “and cannot understand what it is to feel fatigue as I do.” And yet he had
declared on commencing his journey that he would not be found to
complain? Nor had he complained by a single word till after that encounter
with his uncle. Nay, he had borne up well till this news had reached us of
the boat being late. I felt convinced that if the boat were at this moment
lying in the harbour all that appearance of excessive weakness would soon
vanish. What it was that he feared I could not guess; but it was manifest to
me that some great terror almost overwhelmed him.
“My idea is,” said I,—and I suppose that I spoke with something less of
good-nature in my tone than I had assumed for the last day or two, “that no
man should, under any circumstances, be so afraid of another man, as to
tremble at his presence,—either at his presence or his expected presence.”
“Ah, now you are angry with me; now you despise me!”
“Neither the one nor the other. But if I may take the liberty of a friend
with you, I should advise you to combat this feeling of horror. If you do not,
it will unman you. After all, what can your uncle do to you? He cannot rob
you of your heart and soul. He cannot touch your inner self.”
“You do not know,” he said.
“Ah but, Smith, I do know that. Whatever may be this quarrel between
you and him, you should not tremble at the thought of him; unless indeed
——”
“Unless what?”
“Unless you had done aught that should make you tremble before every
honest man.” I own I had begun to have my doubts of him, and to fear that
he had absolutely disgraced himself. Even in such case I,—I individually,—
did not wish to be severe on him; but I should be annoyed to find that I had
opened my heart to a swindler or a practised knave.
“I will tell you all to-morrow,” said he; “but I have been guilty of
nothing of that sort.”
In the evening he did come out, and sat with me as I smoked my cigar.
The boat, he was told, would almost undoubtedly come in by daybreak on
the following morning, and be off at nine; whereas it was very improbable
that any arrival from Jerusalem would be so early as that. “Beside,” I
reminded him, “your uncle will hardly hurry down to Jaffa, because he will
have no reason to think but what you have already started. There are no
telegraphs here, you know.”
In the evening he was still very sad, though the paroxysm of his terror
seemed to have passed away. I would not bother him, as he had himself
chosen the following morning for the telling of his story. So I sat and
smoked, and talked to him about our past journey, and by degrees the power
of speech came back to him, and I again felt that I loved him! Yes, loved
him! I have not taken many such fancies into my head, at so short a notice;
but I did love him, as though he were a younger brother. I felt a delight in
serving him, and though I was almost old enough to be his father, I
ministered to him as though he had been an old man, or a woman.
On the following morning we were stirring at daybreak, and found that
the vessel was in sight. She would be in the roads off the town in two hours’
time, they said, and would start at eleven or twelve. And then we walked
round by the gate of the town, and sauntered a quarter of a mile or so along
the way that leads towards Jerusalem. I could see that his eye was anxiously
turned down the road, but he said nothing. We saw no cloud of dust, and
then we returned to breakfast.
“The steamer has come to anchor,” said our dirty Polish host to us in
execrable English. “And we may be off on board,” said Smith. “Not yet,”
he said; “they must put their cargo out first.” I saw, however, that Smith was
uneasy, and I made up my mind to go off to the vessel at once. When they
should see an English portmanteau making an offer to come up the
gangway, the Austrian sailors would not stop it. So I called for the bill, and
ordered that the things should be taken down to the wretched broken heap
of rotten timber which they called a quay. Smith had not told me his story,
but no doubt he would as soon as he was on board.
I was in the act of squabbling with the Pole over the last demand for
piastres, when we heard a noise in the gateway of the inn, and I saw Smith’s
countenance become pale. It was an Englishman’s voice asking if there
were any strangers there; so I went into the courtyard, closing the door
behind me, and turning the key upon the landlord and Smith. “Smith,” said
I to myself, “will keep the Pole quiet if he have any wit left.”
The man who had asked the question had the air of an upper English
servant, and I thought that I recognised one of those whom I had seen with
the old gentleman on the road; but the matter was soon put at rest by the
appearance of that gentleman himself. He walked up into the courtyard,
looked hard at me from under those bushy eyebrows, just raised his hat, and
then said, “I believe I am speaking to Mr. Jones.”
“Yes,” said I, “I am Mr. Jones. Can I have the honour of serving you?”
There was something peculiarly unpleasant about this man’s face. At the
present moment I examined it closely, and could understand the great
aversion which his nephew felt towards him. He looked like a gentleman
and like a man of talent, nor was there anything of meanness in his face;
neither was he ill-looking, in the usual acceptation of the word; but one
could see that he was solemn, austere, and overbearing; that he would be
incapable of any light enjoyment, and unforgiving towards all offences. I
took him to be a man who, being old himself, could never remember that he
had been young, and who, therefore, hated the levities of youth. To me such
a character is specially odious; for I would fain, if it be possible, be young
even to my grave. Smith, if he were clever, might escape from the window
of the room, which opened out upon a terrace, and still get down to the
steamer. I would keep the old man in play for some time; and, even though I
lost my passage, would be true to my friend. There lay our joint luggage at
my feet in the yard. If Smith would venture away without his portion of it,
all might yet be right.
“My name, sir, is Sir William Weston,” he began. I had heard of the
name before, and knew him to be a man of wealth, and family, and note. I
took off my hat, and said that I had much honour in meeting Sir William
Weston.
“And I presume you know the object with which I am now here,” he
continued.
“Not exactly,” said I. “Nor do I understand how I possibly should know
it, seeing that, up to this moment, I did not even know your name, and have
heard nothing concerning either your movements or your affairs.”
“Sir,” said he, “I have hitherto believed that I might at any rate expect
from you the truth.”
“Sir,” said I, “I am bold to think that you will not dare to tell me, either
now, or at any other time, that you have received, or expect to receive, from
me anything that is not true.”
He then stood still, looking at me for a moment or two, and I beg to
assert that I looked as fully at him. There was, at any rate, no cause why I
should tremble before him. I was not his nephew, nor was I responsible for
his nephew’s doings towards him. Two of his servants were behind him, and
on my side there stood a boy and girl belonging to the inn. They, however,
could not understand a word of English. I saw that he was hesitating, but at
last he spoke out. I confess, now, that his words, when they were spoken,
did, at the first moment, make me tremble.
“I have to charge you,” said he, “with eloping with my niece, and I
demand of you to inform me where she is. You are perfectly aware that I am
her guardian by law.”
I did tremble;—not that I cared much for Sir William’s guardianship, but
I saw before me so terrible an embarrassment! And then I felt so thoroughly
abashed in that I had allowed myself to be so deceived! It all came back
upon me in a moment, and covered me with a shame that even made me
blush. I had travelled through the desert with a woman for days, and had not
discovered her, though she had given me a thousand signs. All those signs I
remembered now, and I blushed painfully. When her hand was on my