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CHAPTER 6
Activity Analysis, Cost Behavior, and Cost
Estimation

FOCUS ON ETHICS (Located before the Chapter Summary in the text.)

Is direct labor a variable cost? Is it ethical to “tap and zap” employees?
Direct labor is a variable cost if management is both able and willing to continually
adjust the workforce to meet short-term needs. Many observers would argue that it is
ethical to “tap and zap” employees provided that those employees are appropriately
notified about and compensated for the added risks and uncertainties surrounding their
employment. For example, hourly rates for temporary employees may be set somewhat
higher than for permanent employees to account for temps not having paid vacation,
health benefits, and other standard compensation features of the modern workforce.
For many cyclical industries (e.g., recreational resorts) such labor flexibility is essential.
For industries with more stable labor levels, there are legal limitations, which seek to
prevent classifying labor incorrectly as “temporary.” The deliberate misclassification of
employees to avoid appropriate compensation is unethical, and in certain
circumstances may be illegal.

ANSWERS TO REVIEW QUESTIONS

6-1 Cost behavior patterns are important in the process of making cost predictions. Cost
predictions are used in planning, control, and decision making. For example, cost
budgets are based on predictions of costs at various levels of activity. Cost control
is accomplished by comparing actual costs against budgeted costs, which are based
on cost predictions. Cost predictions are also important in decision making, since
the desirability of various alternatives often depends on the costs that will be
incurred under those alternatives.
6-2 a. Cost estimation is the process of determining how a particular cost behaves.
b. Cost behavior is the relationship between cost and activity.
c. Cost prediction is the forecast of cost at a particular level of activity.
Cost estimation determines the cost behavior pattern, which is used to make a cost
prediction about the cost at a particular level of activity contemplated in the future.
6-3 a. Hotel: Percentage of rooms occupied or the number of occupancy-days, where
an occupancy-day is defined as one room occupied for one day.

Managerial Accounting, 11/e 6-1

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 b. Hospital: Patient-days, where a patient-day is defined as a one-day stay by one
patient.
c. Computer manufacturer: Number of computers manufactured, throughput,
engineering specifications, engineering change orders, or number of parts in the
finished product.
d. Computer sales store: Sales revenue.
e. Computer repair service: Repair calls or hours of repair service.
f. Public accounting firm: Hours of auditing service provided by each classification
of personnel (partner, manager, supervisor, senior accountant, and staff
accountant).

6-2 Solutions Manual

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 6-4 Graphs of the cost behavior patterns are as follows:
Cost Cost

Activity Activity
a. Variable b. Step-variable

Cost Cost

Activity Activity
c. Fixed d. Step-fixed
Cost Cost

Activity Activity
e. Semivariable f. Curvilinear
Managerial Accounting, 11/e 6-3
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6-5 As the level of activity (or cost driver) increases, total fixed cost remains constant.
However, the fixed cost per unit of activity declines as activity increases.
6-6 A manufacturer's cost of supervising production might be a step-fixed cost, because
one supervisor is needed for each shift. Each shift can accommodate a certain range
of production activity; when activity exceeds that range, a new shift must be added.
When the new shift is added, a new production supervisor must be employed. This
new position results in a jump in the step-fixed cost to a higher level.
6-7 As the level of activity (or cost driver) increases, total variable cost increases
proportionately and the variable cost per unit remains constant.
6-8 a. A semivariable cost behavior pattern can be used to approximate a step-variable
cost as shown in the following graph:

Cost

Semivariable
approximation

Step-variable
cost

Activity
b. A semivariable cost behavior pattern can be used to approximate a
curvilinear cost as shown in the following graph:
Cost

Curvilinear
cost

Semivariable
approximation
Activity

6-4 Solutions Manual

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6-9 (a) Annual cost of maintaining an interstate highway: committed cost. (Once the
highway has been built, it must be maintained. The transportation authorities are
largely committed to spending the necessary funds to maintain the highway
adequately.)
(b) Ingredients in a breakfast cereal: engineered cost.
(c) Advertising for a credit card company: discretionary cost.
(d) Depreciation on an insurance company's computer: committed cost.
(e) Charitable donations: discretionary cost.
(f) Research and development: discretionary cost.
6-10 The cost analyst should respond by pointing out that in most cases a cost behavior
pattern should be limited to the relevant range of activity. When the firm's utility cost
was shown as a semivariable cost, it is likely that only some portion in the middle of
the graph would fall within the relevant range. Within the relevant range, the firm's
utility cost can be approximated reasonably closely by a semivariable cost behavior
pattern. However, outside that range (including an activity level of zero), the
semivariable cost behavior pattern should not be used as an approximation of the
utility cost.
6-11 A learning curve shows how average labor time per unit of production changes as
cumulative output changes. In many production processes, as production activity
increases and learning takes place, there is a significant reduction in the amount of
labor time required per unit. The learning phenomenon is important in cost
estimation, since estimates must often be made for the level of cost to be incurred
after additional production experience is gained.
6-12 Appropriate independent variables for several tasks are as follows:
a. Handling materials at a loading dock: Weight of materials handled.
b. Registering vehicles at a county motor vehicle office: Number of registrations
processed.
c. Picking oranges: Volume or weight of oranges picked.
d. Inspecting computer components in an electronics firm: Number of components
inspected.

Managerial Accounting, 11/e 6-5

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6-13 An outlier is a data point that falls far away from the other points in the scatter
diagram and is not representative of the data. One possible cause of an outlier is
simply a mistake in recording the data. Another cause of an outlier is a random event
that occurred, which caused the cost during a particular period to be unusually high
or low. For example, a power outage may have resulted in unusually high costs of
idle time for a particular time period. Outliers should be eliminated from a data set
upon which cost estimates are based.
6-14 Fixed costs are often allocated on a per unit-of-activity basis. For example, fixed
manufacturing-overhead costs, such as depreciation, may be allocated to units of
production. As a result, such costs may appear to be variable in the cost records.
Discretionary costs often are budgeted in a manner that makes them appear variable.
A cost such as charitable donations, for example, may be fixed once management
decides on the level of donations to be made. If management's policy is to budget
charitable donations on the basis of sales dollars, however, the cost will appear to
be variable to the cost analyst. An experienced analyst should be wary of allocated
and discretionary costs and take steps to learn how the amounts are determined.
6-15 In the first step of the visual-fit method of cost estimation, data points are plotted on
graph paper to form a scatter diagram. Then a line is drawn through the scatter
diagram in an attempt to minimize the distance between the line and the plotted
points. The scatter diagram and the visually-fitted cost line provide a valuable first
approximation in the analysis of any cost suspected to be semivariable or
curvilinear. The method is easy to use and to explain to others and provides a useful
view of the overall cost behavior pattern. The visual-fit method also enables an
experienced cost analyst to spot outliers in the data. The primary drawback of the
visual-fit method is its lack of objectivity. Two cost analysts may draw two different
visually-fitted cost lines.
6-16 The chief drawback of the high-low method of cost estimation is that it uses only two
data points. The rest of the data are ignored by the method. An outlier can cause a
significant problem when the high-low method is used if one of the two data points
happens to be an outlier. In other words, if the high activity level happens to be
associated with a cost that is not representative of the data, the resulting cost line
may not be representative of the cost behavior pattern.
6-17 The term least squares in the least-squares regression method of cost estimation
refers to the process of minimizing the sum of the squares of the vertical distances
between the data and the regression line.

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6-18 A least-squares regression line may be expressed in equation form as follows:
Y = a + bX
In this equation, X is referred to as the independent variable, since it is the variable
upon which the estimate is based. Y is called the dependent variable, since its
estimate depends on the independent variable. The intercept of the line on the
vertical axis is denoted by a, and the slope of the line is denoted by b. Within the
relevant range, a is interpreted as an estimate of the fixed-cost component, and b is
interpreted as an estimate of the variable cost per unit of activity.
6-19 In simple regression there is a single independent variable. In multiple regression
there are two or more independent variables.
6-20 Potential cost drivers in the cruise industry include the following: number of
passengers, number of passenger miles traveled, number of port calls, cruise ship
tonnage (i.e., ship size), and number of crew members, among others.
6-21 A particular least-squares regression line may be evaluated on the basis of
economic plausibility or goodness of fit.
The cost analyst should always evaluate a regression line from the perspective of
economic plausibility. Does the regression line make economic sense? Is it
intuitively plausible? An experienced cost analyst should have a good feel for
whether the regression line looks reasonable.
Statistical methods can also be used to determine how well a regression line fits the
data upon which it is based. This method is referred to as assessing the goodness of
fit of the regression. A commonly used measure of goodness of fit is the coefficient
of determination, which is described in the appendix at the end of the chapter. The
coefficient of determination is also denoted by R2.

Managerial Accounting, 11/e 6-7

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SOLUTIONS TO EXERCISES
EXERCISE 6-22 (40 MINUTES)

1. Cost of food:

Cost
$25,000
$24,000  Total cost

$20,000

$15,000

$10,000

$5,000

Patient days
1,000 2,000 3,000

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EXERCISE 6-22 (CONTINUED)

2. Cost of salaries and fringe benefits for administrative staff:

Cost per month

$12,000 Total cost

$10,000

$5,000

Patient days
1,000 2,000 3,000

Managerial Accounting, 11/e 6-9

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EXERCISE 6-22 (CONTINUED)

3. Laboratory costs:

Cost per month

$80,000
Total cost

$70,000 

$60,000

$50,000

$40,000

$30,000

$20,000

$10,000

Patient days
1,000 2,000 3,000

6-10 Solutions Manual

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EXERCISE 6-22 (CONTINUED)

4. Cost of utilities:

Cost per month

$15,000 Total cost

$10,000

$5,000

Patient days
1,000 2,000 3,000

Managerial Accounting, 11/e 6-11

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EXERCISE 6-22 (CONTINUED)

5. Nursing costs:

Cost per month

$17,500

$15,000

$12,500 Total cost

$10,000

$7,500

$5,000

$2,500

Patient days
200 400 600 800 1,000

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EXERCISE 6-23 (15 MINUTES)

1.
Actual Estimated
a. 20,000 miles ................................................................. $1,950 $2,200
b. 40,000 miles ................................................................. 2,600 2,600
c. 60,000 miles ................................................................. 3,000 3,000
d. 90,000 miles ................................................................. 4,250 3,600

2. (a) The approximation is very accurate in the range 40,000 to 60,000 miles per
month.

(b) The approximation is less accurate in the extremes of the longer range, 20,000 to
90,000 miles.

EXERCISE 6-24 (15 MINUTES)

1.
Cost per Broadcast Hour
Cost Item July September
Production crew:
$4,875/390 hr. ............................................ $12.50 per hr.
$8,000/640 hr. ............................................ $12.50 per hr.
Supervisory employees:
$5,000/390 hr. ............................................ 12.82 per hr.*
$5,000/640 hr. ............................................ 7.81 per hr.*

*Rounded.

2. December cost predictions:

Production crew (420  $12.50 per hr.).............................................. $5,250

Supervisory employees ...................................................................... 5,000

3.
Cost per Broadcast Hour
Cost Item in December
Production crew ........................................................ $12.50 per hr.
Supervisory employees ($5,000/420 hr.) ................. 11.90 per hr.*

*Rounded.

Managerial Accounting, 11/e 6-13

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EXERCISE 6-25 (15 MINUTES)

$24,100  $22,100
1. Variable cost per pint of applesauce produced =  $.10
41,000  21,000

Total cost at 41,000 pints ........................................................................... $24,100

Variable cost at 41,000 pints
(41,000  $.10 per pint)..................................................................... 4,100
Fixed cost ................................................................................................... $20,000

Cost equation:

Total energy cost = $20,000 + $.10X, where X denotes pints of applesauce produced

2. Cost prediction when 26,000 pints of applesauce are produced

Energy cost = $20,000 + ($.10)(26,000) = $22,600

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EXERCISE 6-26 (30 MINUTES)

1. Scatter diagram and visually-fitted line:

Monthly energy cost

$30,000


$25,000 

    

$20,000

$15,000

$10,000

$5,000

Pints of apple
10,000 20,000 30,000 40,000 50,000 sauce produced

Managerial Accounting, 11/e 6-15

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EXERCISE 6-26 (CONTINUED)

2. Answers will vary on this requirement because of variation in the visually-fitted lines.

Based on the preceding plot, the cost prediction at 26,000 pounds is:

Energy cost = $22,600

3. The July cost observation at the 40,000-pint activity level appears to be an outlier.
The cost analyst should check the observation data for accuracy. If the data are
accurate, the outlier should be ignored in making cost predictions.

EXERCISE 6-27 (30 MINUTES)

Answers will vary widely, depending on the company and costs selected. Some examples
of typical manufacturing costs follow.

Direct material: variable

Electricity: variable

Depreciation on plant and equipment: fixed

Plant manager’s salary: fixed

Property taxes: fixed

Some typical service-industry costs are the following:

Restaurant manager’ salary: fixed

Depreciation on vehicles: fixed

Food ingredients: variable

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EXERCISE 6-28 (30 MINUTES)

1. Scatter diagram and visually-fitted line:

Cost of diagnostic testing

$100,000 



$80,000  


$60,000 

$40,000

$20,000

Tests
1,000 2,000 3,000 4,000 5,000 6,000 7,000

Managerial Accounting, 11/e 6-17

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EXERCISE 6-28 (CONTINUED)

2. Note that the question asks for an estimate based on the visually-fit cost line.
Therefore, answers will vary on this requirement because of variation in the visually-
fitted lines.

Based on the preceding plot:

Monthly fixed cost............................................................................................. $28,000

Variable cost per diagnostic test ..................................................................... $ 10.56*

*Calculation of variable cost:

Total cost at 7,200 tests ........................................... $ 104,000

Total cost at 0 tests ........................................... 28,000
Difference: 7,200 tests ........................................... $ 76,000

$76,000
Variable cost per diagnostic test =
7,200
= $10.56†

†Rounded.

EXERCISE 6-29 (15 MINUTES)

1. a. Fixed

b. Variable

c. Variable

d. Fixed

e. Semivariable (or mixed)

2. Production cost per month = $33,000* + $2.00X †

*33,000 = $19,000 + $10,000 + $4,000

†$2.00 = $1.10 + $.70 + $.20

6-18 Solutions Manual

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EXERCISE 6-30 (15 MINUTES)

1. Variable maintenance
cost per tour mile = (12,500r-11,000r) / (20,000 miles – 8,000 miles)
= .125r

r denotes the real, Brazil’s national currency.

Total maintenance cost at 8,000 miles ....................................................... 11,000r

Variable maintenance cost at 8,000 miles (.125r  8,000) ......................... 1,000r
Fixed maintenance cost per month ............................................................ 10,000r

2. Cost formula:

Total maintenance cost per month = 10,000r + .125rX , where X denotes tour miles
traveled during the month.

3. Cost prediction at the 22,000-mile activity level:

Maintenance cost = 10,000r + (.125r)(22,000)

= 12,750r

4. In the electronic version of the solutions manual, press the CTRL key and click on the
following link: Build a Spreadsheet 06-30.xls

Managerial Accounting, 11/e 6-19

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 EXERCISE 6-31 (15 MINUTES)

Monthly audit cost

$100,000

Total cost when 100 audits are performed

in a month: $78,200 = $10,000 + ($682) (100)
$80,000  

$60,000

$40,000

$20,000

 Fixed cost per month: $10,000

Tax
returns audited
20 40 60 80 100

6-20 Solutions Manual

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EXERCISE 6-32 (10 MINUTES)

1. (a) Average time for 4 satellites .............................................................. 225 hours*

(b) Average time for 8 satellites .............................................................. 160 hours*
*Answers may vary depending on how the graph is read by each student.

2. (a) Total time for 4 satellites (225 hr. X 4).............................................. 900 hours
(b) Total time for 8 satellites (160 hr. X 8).............................................. 1,280 hours

3. Learning curves indicate how labor costs change as the company gains experience
with the production process. Since labor time and costs must be predicted for
budgeting and for setting cost standards, the learning curve is a valuable tool.

EXERCISE 6-33 (45 MINUTES)

1. In the electronic version of the solutions manual, press the CTRL key and click on the
following link: Build a Spreadsheet 06-33.xls

2. In the electronic version of the solutions manual, press the CTRL key and click on the
following link: Build a Spreadsheet 06-33.xls

The following alternative approach to calculating the regression parameters and R 2 is not a
requirement in the problem.

Least-square regression using manual calculations:

(a) Tabulation of data:

Independent
Dependent Variable
Variable (thousands
(cost in of
thousands) passengers)
Month Y X X2 XY
January....................... 18 16 256 288
February ..................... 18 17 289 306
March .......................... 19 16 256 304
April ............................ 20 18 324 360
May ............................. 18 15 225 270
June ............................ 19 17 289 323
Total ............................ 112 99 1,639 1,851

Managerial Accounting, 11/e 6-21

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EXERCISE 6-33 (CONTINUED)

(b) Calculation of parameters:

( Y )( X 2 )  (  X )( XY )
a =
n(  X 2 )  (  X )( X )
(112)(1,63 9)  (99)(1,851 )
=  9.667 (rounded)
(6)(1,639)  (99)(99)
n(  XY)  (  X)(  Y)
b =
n(  X 2 )  (  X)(  X)
(6)(1,851)  (99)(112)
=  .545 (rounded)
(6)(1,639)  (99)(99)

(c) Cost formula:

Monthly cost of flight service = $9,667 + $545X, where X denotes thousands of

passengers.

Calculation and interpretation of R2 using manual calculations:

(a) Formula for calculation:

2 (Y  Y ') 2
R  1
(Y Y ) 2

where Y denotes the observed value of the dependent variable (cost) at a

particular activity level.

Y' denotes the predicted value of the dependent variable (cost)

based on the regression line, at a particular activity level.

Y denotes the mean (average) observation of the dependent variable

(cost).

6-22 Solutions Manual

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EXERCISE 6-33 (CONTINUED)

(b) Tabulation of data:*

Predicted Cost (in

thousands)
Based on
Regression
Month Y X Line Y' [( Y – Y')2]† [(Y – Y )2]†
January .......... 18 16 18.387 .150 .445
February ........ 18 17 18.932 .869 .445
March ............. 19 16 18.387 .376 .111
April ............... 20 18 19.477 .274 1.777
May ................ 18 15 17.842 .025 .445
June ............... 19 17 18.932 .005 .111
Total ............... 1.699 3.334

*Y' = ($9,667 + $545X)/$1,000

Y =  Y/6 = 18.667 (rounded)
†Rounded.

(c) Calculation of R2:

1.699
R2 = 1 – = .49 (rounded)
3.334

(d) Interpretation of R2:

The coefficient of determination, R2, is a measure of the goodness of fit of the

least-squares regression line. An R2 of .49 means that 49% of the variability of
the dependent variable about its mean is explained by the variability of the
independent variable about its mean. The higher the R2, the better the regression
line fits the data. The interpretation of a high R2 is that the independent variable
is a good predictor of the behavior of the dependent variable. In cost estimation,
a high R2 means that the cost analyst can be relatively confident in the cost
predictions based on the estimated-cost behavior pattern.

Managerial Accounting, 11/e 6-23

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 EXERCISE 6-34 (45 MINUTES)

$1,900  $1,300
1. Variable utility cost per hour = = $2.00
700  400

Total utility cost at 700 hours ...................................................................... $ 1,900

Variable utility cost at 700 hours ($2.00  700 hours) ............................... 1,400
Fixed cost per month ................................................................................... $ 500

Cost formula:

Monthly utility cost = $500 + $2.00 X , where X denotes hours of operation.

2. Variable-cost estimate based on the scatter diagram on the next page:

Cost at 600 hours ....................................................................... $1,700

Cost at 0 hours ....................................................................... 450
Difference 600 hours ....................................................................... $1,250

Variable cost per hour = $1,250/600 hr. = $2.08 (rounded)

6-24 Solutions Manual

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EXERCISE 6-34 (CONTINUED)

Scatter diagram and visually-fitted line:

Utility cost
per month

$2,500

$2,000

 

$1,500
 

$1,000

$500

100 200 300 400 500 600 700

Hours of
operation

Managerial Accounting, 11/e 6-25

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EXERCISE 6-34 (CONTINUED)

3. Estimation of variable- and fixed-cost components of cost behavior using least-

squares regression:

In the electronic version of the solutions manual, press the CTRL key and click on
the following link: Build a Spreadsheet 06-34.xls

4. Cost predictions at 300 hours of operation:

(a) High-low method:

Utility cost = $500 + ($2.00)(300) = $1,100

(b) Visually-fitted line:

Utility cost = $1,095

This cost prediction was simply read directly from the visually-fitted cost line.
This prediction will vary because of variations in the visually-fitted lines.

(c) Regression:

Utility cost = $501 + ($2.02)(300) = $1,107

5. Calculation of R2:

In the electronic version of the solutions manual, press the CTRL key and click on
the following link: Build a Spreadsheet 06-34.xls

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EXERCISE 6-34 (CONTINUED)

The following alternative approach to calculating the regression parameters is not a

requirement in the problem.

Least-square regression using manual calculations:

(a) Tabulation of data:

Dependent Independent
Variable Variable
(cost) (hours)
Month Y X X2 XY
January....................... 1,620 550 302,500 891,000
February ..................... 1,700 600 360,000 1,020,000
March .......................... 1,900 700 490,000 1,330,000
April ............................ 1,600 500 250,000 800,000
May ............................. 1,350 450 202,500 607,500
June ............................ 1,300 400 160,000 520,000
Total ............................ 9,470 3,200 1,765,000 5,168,500

(b) Calculation of parameters:

( Y )( X 2 )  (  X )( XY )
a =
n(  X 2 )  (  X )( X )
= (9,470)(1,765,000) (3,200)(5,168,500)
 501
(6)(1,765,000)  (3,200)(3,200)

b = n(  XY)  (  X)( Y)

n(  X 2 )  (  X)(  X)
(6)(5,168, 500)  (3,200)(9, 470)
=  2.02
(6)(1,765, 000)  (3,200)(3, 200)

(c) Cost formula:

Monthly utility cost = $501 + $2.02X, where X denotes hours of operation.

Variable utility cost = $2.02 per hour of operation

Managerial Accounting, 11/e 6-27

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SOLUTIONS TO PROBLEMS
PROBLEM 6-35 (20 MINUTES)

1. e 5. b 9. d

2. a 6. h 10. k

3. g 7. i 11. l

4. c 8. f

Note that j was not used.

PROBLEM 6-36 (25 MINUTES)

1. Machine supplies: $102,000  34,000 direct-labor hours = $3 per hour

January: 23,000 direct-labor hours x $3 = $69,000
Depreciation: Fixed at $15,000

2. Plant maintenance cost:

March January

(34,000 (23,000
hrs) hrs)

Total cost*…………………….. $ 586,000 $ 454,000

Less: Machine supplies……. (102,000) (69,000)
Depreciation………….. (15,000) (15,000)
Plant maintenance…………... $ 469,000 $ 370,000

* Excludes supervisory labor cost

Variable maintenance cost = difference in cost  difference in direct-labor hours

= ($469,000 – $370,000)  (34,000 – 23,000)
= $99,000  11,000 hours
= $9 per hour

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PROBLEM 6-36 (CONTINUED)

Fixed maintenance cost:

March January
(34,000 hrs) (23,000 hrs)

Total maintenance cost………………. $469,000 $370,000

Less: Variable cost at $9 per hour…. 306,000 207,000
Fixed maintenance cost……………… $163,000 $163,000

3. Manufacturing overhead at 29,500 labor hours:

Machine supplies at $3 per hour……. $ 88,500

Depreciation……………………………. 15,000
Plant maintenance cost:
Variable at $9 per hour…………… 265,500
Fixed…………………………………. 163,000
Supervisory labor……………………… 90,000
Total…………………………….. $622,000

4. A fixed cost remains constant when a change occurs in the cost driver (or activity
base). A step-fixed cost, on the other hand, remains constant within a range but will
change (rise or fall) when activity falls outside that range. A fixed cost is constant
over a much larger range of activity than is a step-fixed cost.

5. Ideally, the company should operate on the right-most portion of a step, just prior to
the jump in cost. In this manner, a firm receives maximum benefit (i.e., the maximum
amount of activity) for the dollars invested.

PROBLEM 6-37 (25 MINUTES)

1. Straight-line depreciation—committed fixed

Charitable contributions—discretionary fixed
Mining labor/fringe benefits—variable
Royalties—semivariable
Trucking and hauling—step-fixed

The per-ton mining labor/fringe benefit cost is constant at both volume levels
presented, which is characteristic of a variable cost.

$345,000  1,500 tons = $230 per ton

$598,000  2,600 tons = $230 per ton

Managerial Accounting, 11/e 6-29

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6-30 Solutions Manual
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PROBLEM 6-37 (CONTINUED)

Royalties have both a variable and a fixed component, making it a semivariable

(mixed) cost.

Variable royalty cost = difference in cost  difference in tons

= ($201,000 – $135,000)  (2,600 – 1,500)
= $66,000  1,100 tons
= $60 per ton

Fixed royalty cost:

June December
(2,600 tons) (1,500 tons)

Total royalty cost………………………. $201,000 $135,000

Less: Variable cost at $60 per ton….. 156,000 90,000
Fixed royalty cost……………………… $ 45,000 $ 45,000

2. Total cost for 1,650 tons:

Depreciation…………………………………………... $ 25,000
Charitable contributions……………………………. ----
Mining labor/fringe benefits at $230 per ton……. 379,500
Royalties:
Variable at $60 per ton………………………….. 99,000
Fixed……………………………………………….. 45,000
Trucking and hauling……………………………….. 275,000
Total……………………………………………….. $823,500

3. Hauling 1,500 tons is not very cost effective. Antioch will incur cost of $275,000 if it
needs 1,500 tons hauled or, for that matter, 1,899 tons. The company would be
better off if it had 1,499 tons hauled, saving outlays of $25,000. In general, with this
type of cost function, effectiveness is maximized if a firm operates on the right-most
portion of a step, just prior to a jump in cost.

4. A committed fixed cost results from an entity’s ownership or use of facilities and its
basic organizational structure. Examples of such costs include property taxes,
depreciation, rent, and management salaries. Discretionary fixed costs, on the other
hand, arise from a decision to spend a particular amount of money for a specific
purpose. Outlays for research and development, advertising, and charitable
contributions fall in this category.

Managerial Accounting, 11/e 6-31

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PROBLEM 6-37 (CONTINUED)

In times of severe economic difficulties, management should try to cut

discretionary fixed costs. Such costs are more easily altered in the short run and in
some cases may not have significant long-term ramifications for a firm. The
decision to close a manufacturing facility, for example, could reduce property taxes,
rent, and/or depreciation. However, that decision may result in a significant long-run
change in operations that may be difficult to overturn when economic conditions
rebound.

5. Antioch uses a calendar year for tax-reporting purposes. At year-end, it may have
ample funds available and decide to make donations to charitable causes. Such
contributions are deductible in computing the company’s tax obligation to the
government. Tax deductions reduce taxable income and, therefore, produce a tax
savings for the firm.

PROBLEM 6-38 (25 MINUTES)

$4,470  $2,820
1. Variable maintenance cost per hour of service =
520  300

= $7.50

Total maintenance cost at 300 hours of service ........................................ $2,820

Variable maintenance cost at 300 hours of service (300 hr.  $7.50)....... 2,250
Fixed maintenance cost per month ............................................................ $ 570

Cost formula:

Monthly maintenance cost = $570 + $7.50X, where X denotes hours of

maintenance service.

2. The variable component of the maintenance cost is $7.50 per hour of

service.

3. Cost prediction at 590 hours of activity:

Maintenance cost = $570 + ($7.50)(590) = $4,995

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PROBLEM 6-38 (CONTINUED)

4. Variable cost per hour [from requirement (2)] ........................................... $7.50

Fixed cost per hour at 600 hours of activity ($570/600) ............................ $ .95

The fixed cost per hour is a misleading amount, because it will change
as the number of hours changes. For example, at 500 hours of
maintenance service, the fixed cost per hour is $1.14 ($570/500 hours).

PROBLEM 6-39 (15 MINUTES)

An appropriate activity measure for the school would be hours of instruction. The costs are
classified as follows:

1. Fixed 6. Variable

2. Fixed 7. Fixed

3. Variable 8. Fixed

4. Semivariable (or mixed)* 9. Semivariable (or mixed)

5. Fixed

*The fixed-cost component is the salary of the school's repair technician. As activity
increases, one would expect more repairs beyond the technician's capability. This increase
in repairs would result in a variable-cost component equal to the dealer's repair charges.

Managerial Accounting, 11/e 6-33

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PROBLEM 6-40 (40 MINUTES)

Total course maintenance cost

1.
Step-variable
$12,500 component
of maintenance
cost
2.
Semivariable
$12,400 cost approximation

$12,300

$12,200

$12,100

$12,000

1.
Fixed
component
of
maintenance
cost

0 50 100 150 200 250 300

The lower part of the Number of golfers
vertical axis has been
shortened.

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PROBLEM 6-40 (CONTINUED)

3. Fixed-cost component = $12,010

Variable-cost component:

Variable cost $12,410  $12,010

=
per golfer 200  0
= $2
Cost equation:

Maintenance cost per month = $12,010 + $2X, where X denotes the number of golfers
during the month.

4. Predicted Course Maintenance Costs

Using Fixed
Cost Coupled
with Step-
Variable Cost Using
Behavior Semivariable Cost
Pattern Approximation
150 people tee off ................................ $12,300 $12,310
158 people tee off ................................ 12,320 12,326

Managerial Accounting, 11/e 6-35

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Another Random Scribd Document
with Unrelated Content
a conclusion with their own forces, before the reinforcements
arrived.
Pertau’s command was not numerous, but it was composed of
the most loyal of the Sultan’s troops; for Solyman had taken care to
select his most faithful colonels, captains, and cavalry officers. There
was, indeed, serious apprehension of Pertau’s forces being induced
to go over to the enemy in a body, as it was impossible to say how
far they had been tampered with, or to what length their party
feeling might carry them. The rank and file of the Janissaries,
excited by the idea of a revolution with Mustapha at its head, were
well inclined towards the insurgents, and eager for the rising to
become general. There were, therefore, serious reasons for anxiety.
On receiving Solyman’s commands, the Sanjak-beys felt the
necessity of vigorous action, and, with many mutual exhortations,
set to work in all haste to oppose and check the pretender’s plans,
doing their utmost to cut off the bands that were coming up, and to
break up the force which he had already collected, whilst they
cowed the whole country side with threats of the Sultan’s
vengeance.
Meanwhile, the column of Pertau Pasha was advancing towards
the scene of insurrection. The effect produced by the approach of
the regular troops was such as might have been expected. The raw
levies of the pretender were panic-stricken when they saw that they
were out-generalled and attacked on every side. At first small parties
dropped away; after a while the whole army, throwing honour and
obligation to the winds, deserted their leader, and scattered in every
direction. The pretender, with his chief officers and advisers,
attempted to follow the example of his men, but was stopped by the
Sanjak-beys, and taken alive. They were all handed over to Pertau
Pasha, and sent off to Constantinople with a guard of picked troops.
On their arrival, Solyman had them carefully examined under
torture. Their confession established the guilt of Bajazet, and made
his father acquainted with his treasonable designs. He had intended,
it appears, as soon as the forces of the insurgents had reached a
certain size, to join them with a strong body of troops, and either to
lead them straight against Constantinople, or to fall with all his
strength upon his brother, according as circumstances might favour
either attempt; but whilst he hesitated, his designs were nipped in
the bud by the prompt action of his father. Solyman, having satisfied
himself on these points, ordered them all to be drowned in the sea
at dead of night, deeming it most inexpedient that any of these
transactions should be noised abroad, and his family misfortunes
become the gazing-stock of neighbouring princes. The Sultan, who
was grievously displeased with Bajazet for this audacious attempt,
was debating in his mind how he should punish him; but his wife
being a clever woman, his intentions were not long a secret to her.
Having allowed a few days to elapse, in order to give time for his
anger to cool, she alluded to the subject in Solyman’s presence, and
spoke of the thoughtlessness of young men, quoting similar acts
which had been done by his forefathers. She reminded the Sultan
that ‘natural instinct teaches everyone to protect himself and his
family, and that death is welcome to none; that the mind of a young
man can easily be seduced from the right path by the suggestions of
unscrupulous advisers. It was only fair,’ she said, ‘to pardon a first
fault, and if his son came to his senses he would have saved him to
his own great benefit as a father; but if Bajazet should go back to
his former ways, it would then be time to punish him, as he
deserved, for both his misdeeds. If he would not grant this mercy to
his erring son, she implored him to grant it to a mother’s prayers.
She begged for the life of the son she had borne, and entreated him
to spare their common child. What must be her feelings,’ she
continued, ‘if, of the two sons whom God had spared her, one should
be reft away by his unrelenting father. He ought to control his wrath,
and lean to mercy rather than severity, however just that severity
might be; for the Deity, whose power and justice were infinite, did
not clothe himself always in severity, but to a great extent allowed
mercy to prevail, otherwise the human race could not suffice to
supply victims for his vengeance. To whom ought a man to extend
mercy, if not to his children? Henceforth Bajazet would be a dutiful
son, and, freed by this great act of grace from his present fears,
overflow with love and obedience towards his father; there was no
surer bond for noble souls than kind and generous treatment; the
recollection of the pardon he had received would prevent Bajazet
from repeating his offence. She pledged her word for him, and
undertook that he should henceforth be a good and dutiful son.’
By these words, accompanied as they were with tears and
caresses, Solyman was softened; and being at all times too much
under his wife’s influence, he changed his resolve, and determined
to spare Bajazet, on condition of his coming and receiving his
commands in person. The mother was equal to the occasion, and
wrote secretly to Bajazet, telling him not to be afraid to come when
he was sent for, he would be perfectly safe; she had obtained his
restoration to his father’s favour, from whose mind all displeasure
had been removed. On receiving this message his hopes rose, and
he determined to trust himself in his father’s hands; but he was not
without fears, as he thought every now and then of his brother
Mustapha, whose fate testified pretty clearly to the magnitude of the
danger he was incurring. Accordingly, he came to the place
appointed for the conference, which was a public inn a few miles
from Constantinople, called Carestran. This was in accordance with a
rule of the Turkish Court, that no grown-up son of the Sultan should
during his father’s lifetime set foot within the walls of
Constantinople, lest he should tamper with the household troops,
and endeavour to seize the throne. On dismounting, he found his
father’s slaves waiting for him with an order to lay aside his sword
and dagger. Nor was there anything unusual in this, as it is the
general rule for those who are admitted to an audience with the
Sultan; still it was a precaution which was not calculated to allay the
fears of his conscience-stricken son. But his mother, foreseeing how
frightened he would be when entering his father’s presence, had
stationed herself in a chamber close to the entrance of the house, by
which Bajazet must pass. As he went by, he could hear his mother
calling to him through a little canvas-covered window, and saying,
‘Corcoma, oglan, corcoma’; i.e., Do not fear, my son, do not fear.
These words from his mother gave Bajazet no little comfort. On
entering, his father bade him take a seat by his side, and proceeded
to lecture him most seriously on the rashness of his conduct in
venturing to take up arms under circumstances which made it not
improbable that he himself was the object of his attack; and
granting that his attempt was directed only against his brother, it
was even then an outrageous crime.
‘He had done what he could towards destroying the very
foundations of the Moslem faith, by bringing to the verge of ruin
through family feuds that which was nowadays its only support—the
imperial power of the house of Othman; this consideration alone
ought to prevent a true believer from entertaining such a design.
‘On the wrong and insult to himself,’ continued the Sultan, ‘he
would not dwell, though he had attempted to seize the throne
during his lifetime, and thus committed an unpardonable offence, for
which no possible punishment could ever atone; in spite of all this,
he had determined to spare him, and deal with him rather as a kind
father than as a strict judge, in the hope that he would
henceforward leave the care of the future in the hands of God; none
of these matters depended on man’s pleasure, it was by God’s
decree that kingdoms went and kingdoms came. If fate ordained
that after his death he (Bajazet) should reign, the matter was
settled, the realm would come to him without any effort on his part;
no human means could avail to hinder that which was appointed
from on high; but if God had decreed otherwise, it was mere
madness to toil and strive against His will, and, as it were, to fight
against God. In short, he must leave off fomenting disorders, cease
to attack a brother who did nothing to provoke him, and refrain from
troubling his aged father. But if he returned to his old courses, and
stirred up another storm, it should break on his own head, and there
should be no pardon for a second offence; in that case he would not
find in him a gentle father, but a stern judge.’
When he had thus spoken, and Bajazet had made a short and
judicious reply, apologising for his fault rather than palliating it, and
promising submission for the future to his father’s will, Solyman
ordered the national beverage to be brought in, and handed to his
son—it was a compound of sugar and water, flavoured with the juice
of certain herbs. Bajazet, longing, but not daring, to refuse it, drank
as much as appearances required, with misgiving in his heart that
this might be the last cup he should ever taste. But presently his
father removed his anxiety by taking a draught from the same cup.
Bajazet therefore was more fortunate than Mustapha in his interview
with his father, and was allowed to return to his government.158
I have a few things to tell you about Achmet’s death. Some think
he was accused of a secret leaning towards Mustapha, or at any rate
of negligence in not detecting the conspiracy of the pretender and
Bajazet till it was almost too late. Others think that he had long
before been sentenced to death for robberies and depredations
committed by him at a time when he was without official rank, and
fighting for his own hand; and that this sentence, which, on account
of his gallantry and military skill, had been postponed, though never
actually remitted, was now to be put into execution. Others, again,
think that the wish to restore Roostem to his old position was the
one and only reason for putting Achmet to death. Solyman was
believed to have promised Achmet never to deprive him of the seal
of office so long as he lived. When circumstances necessitated the
restoration of the seal to Roostem, he was obliged, in order to keep
his pledge and avoid a breach of faith, to put Achmet to death, and
hence the order for his execution. They declare also that Solyman
said, it was better for him to die once than to die a thousand times,
as would be the case, if he survived to be perpetually tormented
with vain regret for the power that had been snatched from his
hands and given to another. However that may be, one morning
when he had gone to the Divan (which I have already explained to
be the council chamber), without the slightest knowledge of what
was about to happen, a messenger came to sentence him to death
in the Sultan’s name. Achmet, being a man of marvellous courage,
received the announcement with almost as much composure as if it
were no concern of his. All he did was to repulse the hangman, who
was preparing to perform his office, deeming it unfitting that one
who had but lately held so exalted a position, should be touched by
his polluted hands. Glancing round on the bystanders, he begged as
a favour of a gentleman, with whom he was on friendly terms, to act
as his executioner, telling him that it was a kindness he should
greatly value, and the last he would ever be able to do to him; after
many entreaties, his friend acceded to his request. When this was
settled, Achmet enjoined him, after putting the bowstring round his
neck, not to strangle him at the first pull, but to slacken it and allow
him to draw one breath; after which he was to tighten the string
until he was dead; this fancy of his was duly complied with. A
strange wish, methinks, to pry at such a time into the mystery of
death, and pay one visit to the threshold of the king of terrors
before passing his portals for ever!
After his death the badges of his former office and the post of
Chief Vizier were restored to Roostem. As to your inquiry about my
return, I may answer in the words of the famous quotation, ‘Facilis
descensus Averni.’ Well, He who guided me on my way hither will
bring me back in His own good time. In the meanwhile, I shall
console myself in my loneliness and troubles with my old friends, my
books; friends who have never failed me hitherto, but have done
their master true and loyal service by night and day. Farewell.
Constantinople, July 14, 1556.159
 LETTER III.
Introduction—Departure of Busbecq’s colleagues and preceding negotiations—
Turkish hawking—Busbecq summoned to Adrianople—Earthquake there—
Account of earthquake at Constantinople—Busbecq returns to Constantinople—
Hires a house there—Is forced to go back to his former abode—Description of
it—Anecdotes of animals in it—Busbecq’s menagerie—How Busbecq’s friend
availed himself of the Turkish abhorrence of pigs—Stories of a lynx, a crane, a
stag—Turkish mendicants—Turkish slaves—Busbecq’s kite-shooting—His tame
partridges from Chios—Mode of keeping them—Artificial egg-hatching in Egypt
—Turkish horses—Camels—Their use in war—Turkish commissariat—Turkish
and Christian soldiers contrasted—Their clothing and equipment—Illustration
from Cæsar of Turkish tactics—Turkish kindness to animals—Cats preferred to
dogs—Mahomet and his cat—Narrow escape of a Venetian who ill-treated a
bird—Turkish fondness for birds—Tame nightingales and goldfinches—Turkish
women and marriage laws—Divorces—Baths for women—Extraordinary story of
an old woman—Busbecq’s letters intercepted—Pashas puzzled by supposed
cipher—Conversations with Roostem—Hungarian affairs—Ali Pasha appointed
commander there—His character and appearance—Besieges Szigeth
unsuccessfully—Turkish army preserved by advice of a Sanjak-bey—His
subsequent treatment—Retreat and death of Ali Pasha—Capture of Gran—
Skirmishes and raids in Croatia—Turkish and Persian dread of fire-arms—Story
of Roostem’s corps of musketeers—Turkish opinion of duelling—Arslan bey—
Account of the Mingrelians and their king—Busbecq’s life and occupations—
Turkish archery—Turkish readiness to adopt foreign inventions and customs—
Lemnian earth—Why some Turks have their children baptised—Parthian tactics
of the Turks—Busbecq’s acquaintances of various nations—Rudeness of a
Cavasse and Busbecq’s retaliation—Story of Roostem—Turkish treatment of
ambassadors—Story of a Venetian ambassador—Emblematic present from
Roostem—Beginning of Bajazet’s rebellion—Removal of him and Selim to new
governments—Reluctance of Bajazet to obey—Selim marches on Ghemlik—
Bajazet’s remonstrances and his father’s reply—Missions of Mehemet and
Pertau Pashas to Selim and Bajazet—Reluctance of Solyman’s troops—The
Mufti consulted—Message of Bajazet to Solyman—His preparations at Angora—
Characters of the rival brothers—Address of Bajazet to his army—His defeat at
Koniah and retreat to Amasia—Reputation he gains by 193his conduct—
Solyman crosses to Asia—His motives—Busbecq a spectator of his departure—
Description of the procession—Busbecq summoned to Solyman’s camp—
Description of it—Turkish observance of Ramazan—Impression made on a Turk
by the carnival—Why wine was forbidden by Mahomet—Turkish military
 punishments—Quarrel of Busbecq’s servants with some Janissaries—Light in
which the Janissaries are regarded by the Sultan—Albert de Wyss—Bajazet’s
proceedings at Amasia—Description of Persia—Characters of Shah Tahmasp
and his son—Solyman’s policy towards Bajazet—Flight of Bajazet to Persia—
Description of the celebration of Bairam by the army—Return of Busbecq to
Constantinople—Incidents of Bajazet’s flight—Solyman is dissuaded from
marching against Persia—Disaffection among his troops—Bajazet’s arrival in
Persia—His reception by the Shah—Duplicity of the Shah—His probable motives
—Bajazet’s troops separated and massacred in detail—He and his family are
thrown into prison—Opinions as to his probable fate—Influence of these events
on Busbecq’s negotiations—His course of policy—Conclusion.

Of course you have heard of the last arrangements. Well, my

colleagues left me some time ago, and I am alone at Constantinople.
A strange fancy, I think I hear you say. What on earth can have
induced him to stay among savages, an exile from his dear native
land? But while you exclaim at my choice, you do not forget to ask
for every scrap of news I have to give, solemnly promising to accept
it all—good, bad, and indifferent—just as it comes. You have other
questions which you wish answered. What books am I reading?
What am I doing? How do I get through the day? Do I ever go out?
Come, come, what you are plaguing me for is, I see, not a letter but
a diary. Again, you are specially anxious for information about
Bajazet’s fortunes, touching which, you say, there are many rumours
at home. You assert that I am under an engagement to give you
news of him, and you demand heavy damages for breach of
contract! I believe you intend dragging me into court, and are
already preparing your pleadings! Pray do not be so hard! Restrain
your passion, my friend; or if nothing else194 will serve, take the full
sum; I will pay interest as well, in fact do or pay anything sooner
than be brought into court, though indeed a demurrer would
probably lie to your claim, for surely after so long an interval I might
set up the Statute of Limitations.
When my colleagues, with whom my former letters have made
you acquainted, saw that we had already wasted three years here,
and that no progress had been made towards peace, or even
towards an armistice of any duration, and there appeared hardly any
hope of gaining anything if they stayed, they sought leave to return.
Now I must tell you that it is easy enough to get here; the difficult
thing is to get away!160 and they had much trouble before they
could obtain Solyman’s consent. After this we had to decide whether
we should all three leave, or I should remain behind, while my two
colleagues, who had been longer at Constantinople, returned home.
For this point Solyman had left for our decision, as he was afraid, if
he kept one of us, that people would think that he was anxious for
peace. My colleagues considered it was essential to the Emperor’s
interest that one of us should remain. This was tolerably obvious;
but, while I shared their opinion, I thought it politic to dissemble,
and so, whenever the subject was mentioned in the presence of
Turks, I took care to express my dissatisfaction with any
arrangement which kept me at Constantinople. ‘Admitting that I had
come to discharge the duties of an ambassador in ordinary, yet such
a position implied that peace had been concluded. While this was
uncertain, I did not see how I could remain at the Sultan’s court
without disobeying my instructions, or at any rate going beyond
them. The proper course,’ I added, ‘would be for one and all of us to
receive our passports.’
I took this line in order to make them press me to stay, knowing
that it would make a material difference in my position whether I
remained at the request of the Turkish Government or of my own
free will. I was fully alive to the fact that if none of us remained to
represent his Majesty, there was a probability, or rather a certainty,
of war; whereas if I stayed, the prospects of a peaceful arrangement
would not be prejudiced. While communications were being
exchanged between Vienna and Constantinople, a long time would
elapse, in which many things might occur to improve our position.
Finally, anything was better than needlessly to plunge into the
horrors of war. These considerations did not blind me to the fact,
that, as far as my own personal interest was concerned, I was acting
imprudently in remaining behind. I foresaw the additional
responsibility I must undertake, and the risks and dangers of the
position I was to occupy, which, great as they must be in any case,
would become extremely serious if the negotiations ended in war.
But men who take upon themselves the onerous office of
ambassador must not allow considerations of this kind to come
between them and their duty to the State.
Roostem, in his excessive anxiety to keep me, played as it were
into my hands. No doubt he understood how much the chances of
peace would be diminished by our departure in a body, and the
rupture of the negotiations which were pending. His chief reason for
dreading an outbreak of hostilities was the effect it would probably
have on Solyman’s sons, who would be sure to take up arms as soon
as their father marched for Hungary. However quiet Selim might be,
he knew that Bajazet would be certain to attack him; and the deep
interest which he, his wife, and his mother-in-law took in the
younger prince, made him anxious that nothing should occur to
provoke a step on his part which he foresaw would be his
destruction. Therefore, having summoned us to his house, he
communicated at great length to my colleagues the considerations
he wished to be brought before his Majesty to induce him to agree
to the terms the Sultan offered. But he urged me to stay at my post,
and to persevere in my efforts for the re-establishment of peace.
There was no doubt, he said, that the course he recommended
would meet with the Emperor’s approval, as he had never shown
himself averse to peace. I, on the other hand, expressed annoyance
at his proposals, and made objections to them, as far as I could do
so with decency and safety. On this Roostem grew eager, and
begged me not to take a step which must necessarily put an end to
all prospect of peace, saying that his Emperor161 was eager to lead
his army into Hungary, and would have done so long ago, if he
himself had not through the influence of certain ladies162 (meaning
his wife and mother-in-law) prevented him. To use his own
expression, they had detained him by seizing the hem of his
garment. He implored us not to go on teasing and provoking against
ourselves the rage of a sleeping lion. I began to be less decided in
my refusals, and to say that I would stay, did I not fear that the
Pashas would be unreasonable in their treatment of me. I felt sure, I
added, that if anything occurred to displease them they would hold
me responsible for it, and make me the scapegoat, even for matters
totally out of my power to prevent. Roostem told me not to be
afraid, saying that whatever turn things might take, nothing should
be laid to my charge; if I would only remain he would undertake to
protect me, and, to use his own expression, would regard me as his
brother. I replied that I would think it over, and so we departed.
The next day we were summoned to the Divan,163 or Council of
State, where almost the same scene was enacted, except that
Roostem, on account of the presence of the other Pashas was more
guarded in his language. Before I finally agreed to remain, I
deposited a protest with the Pashas, in which I put on record that I
was remaining without knowing what my master’s wishes might be,
and therefore reserved all questions for his decision without
prejudice. I undertook nothing, and did not engage to be responsible
for the result which God had foreordained. This protest was
afterwards of great service to me when affairs looked gloomy, and
the Pashas were inclined to treat me harshly. I have now given you
my reasons for remaining.
The departure of my colleagues took place towards the end of
August 1557. In the following winter the Sultan, according to his
usual custom, removed to Adrianople, with the double object of
making a demonstration against Hungary and of enjoying the good
hawking and the bracing climate, which he thought were beneficial
to his health. At the junction of the rivers near Adrianople are wide
tracts of flooded lands, on which there are great quantities of wild
ducks, geese, herons, eagles, cranes, and buzzards. To capture
these he generally uses a small species of eagle; these birds are
trained to seek their quarry in the clouds, and bring it down, or to
seize it as it flies beneath them, and with one swoop dash it to the
ground.164 I hear he has falcons so well trained that they can bring
down a crane, striking it under the wing in such a way as to keep
clear of its beak, on which they would otherwise be impaled. Their
boldness, however, is not always successful, for if they make the
least mistake, they immediately suffer for it; the crane’s beak goes
through them like an arrow, and they tumble lifeless to the ground.
For the reasons I have mentioned, the Sultan makes a practice
every year of repairing to Adrianople at the beginning of the winter,
and of not returning to Constantinople till the frogs drive him away
with their croaking.
Shortly after the departure of the Court, I received a letter from
Roostem ordering me to follow. Some horsemen were attached to
me as an escort, and also sixteen Janissaries, either as a mark of
honour or to prevent my escaping. As I was directed to come with
all speed, at first we travelled by long stages, but we had scarcely
commenced our third day’s journey when the Janissaries began to
grumble. It was winter, and they had to trudge along muddy roads,
so our long marches were not at all to their liking; they declared that
when they were campaigning with the Sultan they did not march
more than half the distance, and said they could not stand it. This
troubled me, as I did not wish to be hard on them. At last, while I
was considering with my attendants what to do for them, one of
them suggested that they were very fond of a sort of omelette,
which my cook compounded of wine and eggs with plenty of sugar
and spices. ‘Possibly,’ said he, ‘if they were served with this for
breakfast every day, they would make fewer complaints of fatigue
and be more obliging.’ Queer as the suggestion was, I determined to
try it, and the result was a most complete success, for they were so
charmed with the omelette, and so merry with the wine with which I
plied them, that they were ready to start before the order came, and
volunteered to follow me to Buda if I would always treat them so.
Travelling thus, I arrived at Adrianople, where I was obliged to
listen to the complaints, not to say abuse, of Roostem about the
raids and robberies of the Hungarians. To these, however, the
answer was not far to seek, for I was able to tell him of the
numerous wrongs which our people daily received from Turkish
soldiers. He could not be surprised, I added, if the Christians
retaliated.
 I was enabled to answer him thus by the arrival of a courier with
despatches from the Emperor, in which he narrated the outrages
perpetrated every day by the Turks in our territory, in violation of the
armistice which we had made for a fixed period on the departure of
my colleagues; how they harried the miserable peasantry with their
ceaseless raids, plundered their property, and carried off into
captivity themselves, their wives, and their children.
I must not omit to mention that on the day of the courier’s arrival
at Adrianople there was a great earthquake, à propos of which he
related, that he had felt an earthquake, which he considered to be
the same, at Nisch and Sofia, and many other places through which
he had journeyed, so that the air enclosed in the caverns of the
earth seemed to have run a race with him and to have travelled
almost as fast as he had ridden. In confirmation of this theory, I
must tell you that a similar earthquake was felt four days later at
Constantinople; here are the data and you can make your own
deductions.
I may remark that Constantinople is very subject to earthquakes,
and I remember that once, a little after midnight, our lodging began
to shake so violently that we thought the house would fall. I had
been sound asleep, but when it woke me and I could see by my
night-light books and cups tumbling about, laths and stones falling
from the wall, and the whole room shaking violently, for a moment I
was dumbfoundered and knew not what to make of it. At last, when
it occurred to me that it was an earthquake, I jumped up and ran
out, for fear the house should tumble in upon me. The same
earthquake continued for some days, though the shocks were not so
violent. All through the city, and especially in our lodging and in St.
Sophia, even where the walls are most solid, may be seen huge
cracks caused by settlements from earthquakes.
I stayed at Adrianople about three months, and then, after
concluding a seven months’ armistice, I was taken back to
Constantinople in March. As I was tired of being confined in the
same lodging, I had recourse to the cavasse who acted as my
keeper (for among the various duties which, as I have already told
you, are assigned to men of this profession amongst the Turks, is
the custody of ambassadors), and asked him to allow me, like other
ambassadors, to hire a house with a little bit of garden or pleasure-
ground, at my own expense. The cavasse made no objection, as it
would be a saving for his master of 400 gold ducats a year if I took
a house for myself, this being the price which the Sultan paid for my
present lodgings; so I hired a house, or rather block of buildings,
with some land about it, where I intended to lay out a garden,
hoping by this means to divert my mind from the cares and anxieties
of my position.
When, however, my cavasse found it was impossible to watch me
in a house, which was furnished with several means of egress and
lay in its own ample grounds, as strictly as in a caravanserai (a word
with which I think my former letters have made you familiar), where
all the windows were closely barred, and to which there was only
one entrance, he changed his mind, and induced the Pashas, who
had now returned from Adrianople, to shut me up once more within
the walls of our old lodging. Thankful, indeed, was I that I did not
get worse treatment, for some of the Pashas held that, now that I
was alone, it was a needless extravagance to give me such a roomy
lodging. The majority, however, of the council were more
considerate, and I was allowed to return to my old prison-house.
I will take the opportunity of giving you a description of my
abode. The house is situated on high ground in the most populous
quarter of Constantinople. From the back windows there is a lovely
view of the sea; though we are at some distance from the shore we
can distinguish the gambols of the dolphins in the water, while the
prospect is bounded by Mount Olympus in Asia, white with perpetual
snow. On every side it is open to the breezes, and is on this account
considered a peculiarly healthy residence. So airy a situation the
Turks appear to think too good for foreigners, as they have not only
put iron bars on our windows, to the discomfort of our eyes, but
have built up parapets which prevent our getting fresh air or a good
view. This was done to meet the complaints of our neighbours, who
declared that their houses, which stood on lower ground, were
completely exposed to the gaze of the Christians. In the centre there
is a large open space or court in which is a well. No one lives on the
ground-floor, but on the upper storey there is a verandah running
round the court, out of which open the chambers which form the
outer part of the building, and which consist of a great number of
small rooms, all built after the same pattern, like the cells of a
monastery. The front windows open on the public street leading to
the palace; and from them the ambassadors have an opportunity,
nearly every Friday (which answers to our Sunday) of seeing the
Sultan on his way to his devotions. As he passes, the cavasse and
Janissaries make their bow, or rather return his, for among the Turks
it is the custom for the man of higher rank to bow first. In
conformity with this rule, the Sultan himself does not wait for the
people in the street to bow to him, but first bows himself, and they
return his salute amid loyal shouts and blessings. The ground-floor
of the edifice is intended for a stable. The vaulted roofs, which are
universal throughout the building, render it safe from fire on the
inside; while on the outside it is protected by a covering of lead.
While the house has many advantages, it must be allowed that it
has corresponding inconveniences. Everything in it is constructed for
use, and nothing for ornament or comfort; it has no beauty or
novelty of design to render it attractive. It has no garden to take a
walk in; not so much as a tree, or shrub, or patch of grass to refresh
the eye, while it swarms with different kinds of vermin, such as
weasels, snakes, lizards, and scorpions. Sometimes when a man
goes to fetch his hat in the morning, he has the unpleasant surprise
of finding a snake coiled round it. However, to let you into the secret
of our diversions, we contrive to extract some amusement from
these creatures. Sometimes a weasel has a battle-royal with a
snake, with my whole household standing round, and in spite of its
struggles drags it off in triumph to its hole; sometimes again a
weasel changes its abode, and moves its young elsewhere. For
instance, the other day, when my friends and I were still at dinner,
one of them jumped down on the middle of the table from her nest
in the roof with a young one in her mouth. On our pulling her away,
she left it there, and stationed herself at the door to see what would
happen to the cub. After amusing ourselves with the ugly little beast
we placed it on the floor, whereupon the mother darted in, caught it
up, and carried it off to its new home.
We also had an opportunity of inspecting a strange, reptile from
the stables, which had been trodden on by the horses and killed; it
was either a snake or a python. Its stomach appeared to be very
much swollen, so I ordered my people to cut it open, and there we
found three good-sized mice. I could not make out how an animal
that crawled so slowly could catch such nimble creatures; nor could I
understand how it contrived to swallow them whole, when its jaws
were, as it seemed, so narrow. But my difficulty was solved by my
finding another snake in the act of swallowing a toad or poisonous
frog. It had seized it by the hind legs, and had already sucked them
and a good part of its body down its throat. The toad was still alive,
and kept endeavouring to get away from its enemy, struggling as
hard as it could with its front feet. When I first saw it I was
thoroughly puzzled. I thought the creature was some strange
abortion, for it appeared to me to be a two-footed beast, with an
enormous tail. When I saw what it was, I began beating it with a
stick, and tried to make it release its victim. It was frightened, and
did its best to disgorge its prey in order to escape; but it was some
time before it could succeed in getting rid of the toad, for it had
sucked it in so far that the creature stuck in its throat. At last, after
much difficulty, it managed to disgorge; but then it could not shut its
mouth, and gaped hideously with its open jaws until we killed it. My
stick, if Pliny is to be believed, would be serviceable to women in
childbirth.
Besides the creatures that breed in the building, I keep a good
many animals, which furnish my people with employment and
amusement. I am heartily glad to have something for them to do, as
otherwise they would get terribly homesick. For what better resource
is left us in our isolation than seeking to forget our cares in the
society of animals? There is not much amusement to be had, I
warrant you, in a great stone prison-house like ours. The chief
favourites are the monkeys, on account of their strange tricks, which
are very amusing. You may generally see round their cage a group
of admiring bystanders, who watch their mischievous pranks with
the keenest interest. I have also wolves, bears, broad-horned stags
—which are frequently but incorrectly called fallow deer—and
common deer, likewise gazelles, lynxes, ichneumons, and of the
weasel kind the varieties called martens and sables; also, if you care
to know, a pig as well, whose companionship I am told by my
grooms is wholesome for horses. I certainly ought to have given him
a place in my catalogue, as he attracts numbers of Asiatics to my
lodging. They come to see this unclean animal, which the laws of
their religion forbid their tasting. The beast is all the more
interesting to them, because pigs are never kept, or even seen, in
their country. Indeed, a Turk would as lief touch one of them as I
would touch a man with the plague.
I will tell you a capital story of a friend of mine, who took
advantage of this prejudice. He wished to send me a private parcel,
so he got a little pig, and put it with the parcel in a sack, which he
then told his servant to take to me. When he came to the door my
cavasse met him, and asked him what he had got in the sack. The
servant whispered in his ear, ‘It is a little pig, a present from a
friend.’ The cavasse gave the sack a poke with his stick, on which
the little pig began to squeak. The moment he heard it he made a
hasty retreat, crying out, ‘Well, take your nasty dirty present in, if
you must, and be hanged to you.’ Then, with a look of intense
disgust, he turned to his fellow Mussulmans, and said, ‘How
extraordinarily fond the Christians are of the flesh of that filthiest of
animals; they positively cannot live without it.’ Thus the servant was
admitted, and brought in the secret parcel.
I have also many kinds of birds, such as eagles, ravens,
jackdaws, foreign kinds of ducks, Balearic cranes, and partridges.
From this you will see that my house is full of animals, ‘A Noah’s ark,
in short,’ as one of my friends observed.
 Not only is the menagerie a great resource for my people by
keeping them from fretting, but I also derive advantage from it
myself, as I am able to verify the wonderful stories I have read in
various authors of the great affection beasts are capable of
entertaining towards human beings. I never ventured to accept
these statements for facts, until I saw an Assyrian lynx so attach
himself to one of my people after only a few days’ acquaintance,
that one could only explain it by the theory that he had fallen in love
with him. When he was present the lynx would give him many
caresses that plainly showed his affection, hugging and all but
kissing him. When he wished to go, the animal would try to detain
him by placing its claws gently on the hem of his garment, and
would cast wistful looks after him as he went away. During his
absence the lynx was in a state of the deepest melancholy,
constantly gazing at the door till the man returned; on which the
creature, strange to say, recovered his spirits and welcomed his
friend. When I took the man away with me to the Turkish camp
across the water, the poor beast was inconsolable, refused its food,
and after a few days pined away. I was much annoyed at this, for I
had intended to make him, with a very tame ichneumon I had, a
present to the Emperor, on account of the remarkable beauty of his
coat; it was indeed so handsome, that if a common lynx were set by
his side you would hardly think that they both belonged to the same
species. It is in Assyria that the handsomest lynxes are found, and
their skins are worth fifteen or sixteen golden crowns. I have no
doubt that they are the same as the Babylonian skins considered so
valuable in former days, which are mentioned in the Digest in the
chapter on Farmers of the Revenue.165
Here is another story, which relates to a bird. Among other
cranes I have a Balearic one. This species is distinguished from the
common kinds by a white tuft of feathers hanging down from either
ear, and also by the black feathers which cover the front of its neck.
These last the Turks are wont to stick in their caps. It also differs in
size from common cranes. This Balearic crane I speak of showed
most distinct signs of affection for a Spanish soldier, whom I
ransomed from captivity, being so attached to him that it used to
march beside him for many hours as he walked, to halt when he
stopped, and to stay by him when he sat down; and it allowed itself
to be stroked and patted by him, though it could not bear to be
touched by any one else. When he was away, it used to go to his
room and knock at the door with its beak. If it was opened, it pried
about to see if it could find him. When it found itself disappointed, it
used to go all over the house and disturb us all with cries so loud
and shrill that we were obliged in self-defence to shut it up; but
when he returned, it would run to meet him with outspread wings
and queer comical gestures, as if it were practising some outlandish
jig, or preparing to do battle with a pygmy.166 To be short, at last it
made a custom of sleeping under his bed; and one day actually
presented him with an egg.167
You have heard the marks of affection for men displayed by two
animals. I will now give you an instance of an ungrateful beast,
which proved itself both savage and treacherous. I had a tame stag
which lived with us for many months and seemed quite
domesticated. When the rutting season arrived, however, he
suddenly became so frantic, that, forgetful of the ties of hospitality
and kindness, he as it were declared war on us and treated us all
like enemies, attacking with his horns everyone he met, so that we
were obliged to shut him up. One night he broke out in spite of bars
and bolts, and frightened the horses, which, after the Turkish
fashion, were passing the night in the open air in the courtyard.
When the grooms ran out to quiet the disturbance, and tried to drive
the stag back to his prison, he not only refused to go in, but turned
on the men and wounded several of them. Excited by this they drove
the foe into the stable, which, as I said, was very spacious, and
there with my permission attacked him with lances, hunting spears,
and every weapon that came to hand. At first he made a gallant
defence, but at last, overcome by numbers, he fell pierced with
wounds in every limb; for more than forty men were arrayed against
him, and he was all alone. Thus he atoned for his bad conduct to his
hosts. All the ambassadors at Constantinople had a share of the
fruits of that night’s chase, for I had the stag cut up and sent them
each a present of venison.
The stag was one of very large size, like those that are in the
habit of going up from Hungary to Austria at the beginning of
autumn for the purpose of mating with their kind. I got him from
beggars who made a profit of him. They went about collecting alms,
and before asking for money they repeated a prayer, in which there
was frequent mention of the name of God. As often as it occurred
they bowed their heads, and they had trained the stag to do the
same. By this the lower orders were led to imagine that the animal
recognised the name of God, and gave many a penny to its owners.
As the stag was an unusually fine specimen of its kind, I had
intended bringing him to the Emperor.
Now that we are talking of Turkish beggars, I may as well give
you some account of their ways. They are not so numerous as with
us, and for the most part consist of religious impostors of one kind
or another, wandering from place to place. Some feign madness or
idiocy as an excuse for their begging, for lunatics and crazy folk are
considered sure of salvation by the Turks, and therefore regarded as
saints whilst still on earth. There are Arabs too among them, who
carry about with them banners, under which they declare their
ancestors fought to extend the Moslem religion. They do not beg
indiscriminately or from everybody, but force upon the passers-by in
the evening a tallow candle, a lemon, or a pomegranate, for which
they expect double or treble its value, that so by a pretence of
selling they may avoid the disgrace of asking.
But the people who among us are beggars among them are
slaves, for when a slave has lost the use of his limbs his master is
still bound to maintain him; besides, however feeble a slave may be,
they manage to get some service from him. I remember ransoming
a Spanish gentleman, who had been an officer in his own army.
Though he was completely crippled by his wounds, yet the Turk who
had bought him managed to make some profit of him. He took him
over to Asia, where flocks of geese are kept, and hired him out as
goose-herd, by which he turned a nice little penny.
I have my doubts as to whether the man who first abolished
slavery is to be regarded as a public benefactor. I know that slavery
brings with it various disadvantages, but these are counterbalanced
by corresponding advantages. If a just and mild form of slavery,
such as the Roman laws ordained, especially with the State for
master, had continued, perhaps fewer gallows and gibbets would be
needed to keep those in order who, having nothing but life and
liberty, are driven by want into every conceivable crime. Freedom
when combined with extreme poverty has made many a man a
rascal; it causes temptation such as few can resist. Nature has
denied to many the power of self-control, and the knowledge which
is indispensable for acting aright; they need the support and
guidance of a superior as the only means of stopping them in their
career of vice. They are like savage animals, and require chains to
prevent their becoming dangerous.
In Turkey the class which is likely to go astray is controlled by a
master’s authority, while the master is supported by the slave’s
labour. Both publicly and privately the Turks derive great advantages
from this institution. Slave labour enables them to live both
comfortably and economically; indeed they have a proverb to the
effect that no one can be considered poor as long as he is master of
a single slave. So also in the department of public works, if there is
any building, removing, clearing, or breaking up to be done, there is
a constant supply of slave labour to execute the work. We never
attain the grandeur of the works of antiquity. What is the reason?
Hands are wanting, or, in other words, slave labour. I need not
mention what means of acquiring every kind of knowledge the
ancients possessed in learned and educated slaves. Well, well, you
must not put down all this as my serious opinion; it is a mere fancy
which I should be sorry you should take in sober earnest.168
Slave-hunting is the chief source of profit to the Turkish soldier. If
he brings back from a campaign nothing except one or two slaves,