North American Badgers (Taxidea taxus) occur throughout the western United States and Great Plains of North America, with the geographic range extending east to central Ohio (Messick, 1987; Whitaker and Hamilton, 1998). In Michigan, badgers have been verified in all counties, including those in the Upper Peninsula (Baker, 1983). However, badger presence had not been confirmed in the Pictured Rocks National Lakeshore (PRNL), located in Alger County, north-central Upper Peninsula, Michigan.

On 16 September 2004, a badger was captured adjacent to PNRL (Iat 46032'N, long 86019'W), incidentally in a cage trap (Model 108, Tomahawk Live Trap Company, Tomahawk, WI), during a study of American Marten.

The badger was immobilized using an intramuscular injection of Telazol® (Fort Dodge Animal Health, Fort Dodge, IA) with basic physiology monitored as described by Belant (2004). The badger received a radio transmitter (Advanced Telemetry Systems, Isanti, MN); standard body metrics were taken. A tooth was not extracted for aging; however, measurements including body length 25 inches (64 cm), total length 30 inches (76 cm), skull length 4.7 inches (12.0 cm), skull width 3.5 inches (9.0 cm), and estimated weight 13 pounds (6 kgs) suggested that this individual was probably a yearling (Long, 1973; Baker, 1983; Messick, 1987). Teeth were not damaged and evidence of staining was not observed. Nipple size (2< mm length or Width) and coloration suggested this badger had not produced young.

Six radio telemetry locations were obtained through September 2004 (Fig. 2). The badger occupied an area within and adjacent to PRNL’s Inland Buffer Zone, 1.9-2.5 miles (3-4 km) southeast of Beaver lake. Mean daily movements were 1.1 + 0.6 miles (1.7 +1.0 km) (SD). Little comparative data is available; however, badgers have reportedly traveled up to 8.8 miles (14 km) in 4 hrs (Hoodicoff, 2002). Female and male badgers have dispersed up to 40 and 73.8 miles (64 and 118 km), respectively (Messick, 1987).

Although this is the first verified record of a North American Badger at PRNL, badgers have probably occupied areas within PRNL previously. Badgers have been reported in Alger County south of PRNL on the adjacent Hiawatha National Forest (K. Doran, Hiawatha National Forest, personal communication). Additional surveys to document badger distribution and abundance within PRNL and adjacent areas are warranted.

1) What is the purpose of this short communication (SC)? Who is the audience?

2) What stylistic features (manner or characteristics as a whole) indicate that this is a piece of academic writing?

3) One typical feature of many field SCs, including this one, is that the authors discuss their findings cautiously. For example, on only two occasions do the authors make a claim about their discovery.
One occurs at the end of Paragraph 1 where the authors write ... badger presence had not been confirmed in .... What is the other one?

4) What is your reaction to the title? Does it seem appropriate for the text? Can you think of any way to improve it?

5) Do you think the conclusion is reasonable based on the information provided? Why or why not?

Example Inc. has just closed the books for the year ending December 31, 2020. Based on the information provided, answer the questions that follow. ASSETS Cash Accounts Receivable, net Inventories *** Finished Goods Raw Materials Current Assets 346,500 75,000 Fixed Assets, net of accumulated depreciation December 31, 2020 Balance Sheet $75,000 1,185,000 421,500 1,681,500 Month October 2020 (Actual) November 2020 (Actual) December 2020 (Actual) January 2021 February March April May June July August September October November December Expected Monthly sales after December 2021 LIABILITIES AND EQUITY $2,669,517 Accounts Payable Salary Payable Interest Payable Bank Line Current Liabilities Term Debt 988,017 Total Liabilities Common Stock Retained Earnings Total Equity Total Liabilities & Equity $200,000 250,000 7,500 20,000 Total Assets *** Inventory Finished Goods represents 23,100 units of finished goods at a cost of $15 per unit, Raw materials for 30,000 units at $2.50 per units, Work-in process inventory is zero at December 31. Units Sold and Sales Price (60,000 units at $25.00 each) (60,000 units at $25.00 each) (60,000 units at $25.00 each) (66,000 units at $28.00 each) (69,000 units at $28.00 each) (73,000 units at $28.00 each) (77,000 units at $28.00 each) (79,000 units at $28.00 each) (80,000 units at $28.00 each) (85,000 units at $28.00 each) (89,000 units at $28.00 each) (92,000 units at $28.00 each) (100,000 units at $28.00 each) (100,000 units at $30.00 each) (100,000 units at $30.00 each) (110,000 units at $30.00 each) 477,500 900,000 1,377,500 161,250 1,130,767 1,292,017 $2,669,517 The company is now in the process of finishing its projections for the year ended December 2021. Historical sales for the last quarter as well as sales projections for the next thirteen months are shown below: The company has had steady sales of 60,000 units per month for the past several years, but the factory has enough capacity to produce 110,000 units per month, without having to invest in significant additional fixed assets. Changes in the economy have resulted in higher sales forecasts For forecasting purposes, the company assumes 35% of sales are collected the month of the sale, 45% in the subsequent month, 17% in the second month after the sale and 3% uncollectible. The percent of sales method is used for allowance for Doubtful Accounts. Bad Debts are written off each month. Desired ending finished goods inventory is 30% of next month's sales. This is lower than the prior level. Purchases of raw materials are made in the month they are used in production and now cost $2.50 each. Two units of raw material is needed for each unit produced. Payments for raw materials are made 25% in the month of purchase and 75% in the month after purchase. Accounts payable represents unpaid purchases of raw materials. Raw material desired ending inventory is 20% of next month's material required for production. This percent has also changed for this budget. Labor costs are $20 per hour and each unit uses .4 hours of direct labor. Direct labor is paid half in the month incurred and half the following month. Direct labor rates have increased for this budget. Production overhead is allocated at $6 per unit produced and is paid in the month incurred. All production equipment is leased and therefore no depreciation is necessary as part of overhead. Work in Process Inventories equal zero at the end of each month. Selling and administrative total fixed costs are $50,000 per month and sales commissions are $5.00 per unit sold both are paid monthly. In addition, depreciation on Office Fixed assets is $55,000 per month. This is on equipment used in the office. The line of credit interest rate is 3% APR. Interest on the line is paid at the end of each month based on the ending lime balance at the end of the previous month. The interest of 5% on the Term Loan will be paid every November 1. However, interest is accrued on the loan every month. Additional office equipment will be purchased with cash at the end of June for $300,000 and the end of September for $350,000 and will be added to Office fixed assets. The equipment will be depreciated straight-line over four years with depreciation beginning in July. This results in an additional $3,000 per month beginning in July with no change to depreciation for the September purchase. The company will declare and pay a $500,000 dividend in December. Targeted Cash at each month end is $100,000 beginning January 2021, with any excess cash being used to pay down the Bank line of credit and any shortfall below $100,000 funded by borrowing against the line. Any excess cash above $100,000 will be invested in short term securities once the bank line of credit has been completely paid off. Accumulated short term investment balances can be used to cover cash shortfalls if available. (For simplicity, assume any investment does not yield any monthly cash flow and do not accrue the interest.) The company uses an estimated tax rate of 21%, with estimated payments made monthly. REQUIRED 1. PART 1 At Class time - For the 12 months of ending 12/31/21 (Make sure all columns are on one page and it is readable. Use landscape e. Construct a Manufacturing Overhead budget for each month and the year including cost and cash payments. f. Calculate the total and per unit cost of producing the units each month and the year. g. Compute ending Inventory in Dollars and units for each month of the year for both Finished Goods and Raw Materials inventories. h. Compute total cost of goods sold for each month and the year using FIFO inventory valuation.