Managerial accounting 3rd edition braun solutions manual by anita.davis670

Managerial Accounting 3rd Edition Braun Solutions Manual

Full download at link:

Solution Manual: https://testbankpack.com/p/solution-manual-for-managerialaccounting-3rd-edition-braun-tietz-0132890542-9780132890540/

Test Bank: https://testbankpack.com/p/test-bank-for-managerial-accounting-3rdedition-braun-tietz-0132890542-9780132890540/

Chapter 5 Process Costing

Quick Check

Managerial Accounting 3e Solutions Manual

170

QC-1. b QC-3. d QC-5. b QC-7. b QC-9. c QC-2. d QC-4. a QC-6. b QC-8. c

Exercises (5-10 min.) S 5-1 Job Costing System

Direct materials, direct labor, and manufacturing overhead are assigned to each job

Direct materials, direct labor, and manufacturing overhead flow into a single Work in Process Inventory control account that is supported by a subsidiary ledger of job cost records, one record for each job.

Costs of completed jobs are transferred directly to Finished Goods Inventory Process Costing System

Direct materials, direct labor, and manufacturing overhead are assigned to each manufacturing process.

Answers:

QC-10.

Short

•

• Direct materials, direct labor, and manufacturing overhead are accumulated in separate Work in Process Inventory accounts one for each manufacturing process.

• As units are transferred from one process to the next, the costs of those units are transferred from one Work in Process Inventory account to the next.

• Costs flow into Finished Goods Inventory only from the Work in Process Inventory account for the last manufacturing process.

Chapter 5 Process Costing

Work in Process Inventory

The ending balance of $21,100 represents the cost of making the partially completed jelly beans. This includes the cost of making the jelly bean centers and includes the cost incurred so far on applying the shells.

a Direct materials are added at the beginning of the shaping process. Thus, all 19,000 units in ending inventory are complete as to direct materials.

The footnoted explanations are not required.

a “Total physical units accounted for” must equal the “Total physical units to account for” (141,000) in the top half of the schedule.

b Back into this figure by subtracting the 30,000 units in ending work in process inventory from the “Total physical units to account for” (141,000).

Managerial Accounting 3e Solutions Manual

172 (5 min.) S 5-2

Shells Beginning Balance $ 18,500 Direct materials used 42,800 Direct labor 12,600 Manufacturing overhead allocated 17,700 Transferred in from Centers 126,300 Transferred to Packaging 196,800 Ending Balance $ 21,100

(5 min.) S 5-3 Water Sport Shaping Department Equivalent Units Equivalent Units Flow of Production Direct Materials Conversion Costs Completed and transferred out during December 34,000 34,000 Ending work in process, Dec. 31 19,000a 6,650b Total equivalent units 53,000 40,650

19,000 units × 35% complete = 6,650 equivalent units.

(5 min.) S 5-4 Millson Soda Bottling Department Flow of Physical Units Flow of Physical Units Units to account for: Beginning work in process, June 1 21,000 Started in production during June 120,000 Total physical units to account for 141,000 Units accounted for: Completed and transferred out during June b113,000 Ending work in process, June 30 28,000 Total physical units accounted for a141,000

(5 min.) S 5-5

a113,000 = 113,000 physical units × 100% complete

b 0 = 18,000 physical units × 0% complete (direct materials are added at the end of the process)

c 5,040 = 18,000 physical units × 28% complete with respect to conversion costs

(5 min.) S 5-6

1. The “units completed and transferred out” are completely finished in the Frying Department, otherwise they would not have been transferred out to the Packaging Department.

1,100,000 × 100% of direct materials = 1,100,000 equivalent units of direct materials

1,100,000 × 100% of conversion costs = 1,100,000 equivalent units of conversion costs

2. All of the direct materials have been added, so they are 100% complete with respect to direct materials:

85,000 × 100% of direct materials = 85,000 equivalent units of direct materials

However, only 62% of the conversion had taken place, so

85,000 × 62% of conversion costs = 52,700 equivalent units of conversion costs

3. The total equivalent units for the month are calculated as follows:

Chapter 5 Process Costing

Equivalent Units Physical Units Direct Materials Conversion Costs Units accounted for: Completed and transferred out 113,000 a113,000 a113,000 Ending work in process, March 31 18,000 b0 c5,040 Total physical units accounted for: 131,000 Total equivalent units 113,000 118,040

Equivalent Units Direct Materials Conversion Costs Completed and transferred out during August 1,100,000 1,100,000 Ending work in process, Aug. 31 85,000 52,700 Total equivalent units 1,185,000 1,152,700

Romaine

Water Sport

Managerial Accounting 3e Solutions Manual

174 (5 min.) S 5-7

Company

Ended

Direct Materials Conversion Costs Total Beginning Work in Process, May 1 $ 42,000 $ 21,000 $ 63,000 Costs added during May 101,000 a172,000 273,000 Total costs to account for $143,000 $193,000 $336,000

Month

May 31

Conversion costs ($172,000)

direct

+ manufacturing overhead

(5 min.) S 5-8

Department Cost per Equivalent Unit Direct Materials Conversion Costs Total costs to account for $287,155 a$468,547 ÷ Total equivalent units ÷ 52,210 ÷ 45,490 Cost per equivalent unit $ 5.50 $ 10.30

labor ($14,000)

($154,000)

Mixing

$468,547 of conversion costs

Total costs to account

Direct

(5 min.) S 5-9

for ($755,702) −

materials ($287,155)

Shaping Department Conversion Cost per Equivalent Unit Conversion Costs Beginning work in process, October 1 $ 0 Costs added during October 78,750a Cost to account for $ 78,750 Divide by total equivalent units ÷ 40,650 Cost per equivalent unit $ 1.94 a Direct labor………………………… $34,000 Manufacturing overhead………… 44,750 Total conversion costs………….. $78,750

1a.

1b.

Oscar company

x ($5.00 + $2.25) $2,682,500

Oscar Company

2. The total costs accounted for are $3,160,500.

3. Oscar’s cost of making one unit is $7.25.

2. The following journal entry records the transfer of costs out of the Forming Department and into the Finishing department:

3. After posting the journal entry in Req. 2, the Work in Process Inventory account for the Forming Department appears as follows:

Chapter 5 Process Costing

(5-10 min.)

5-10

370,000

Assignment of Costs Assign costs: Direct Materials Conversion Costs Total Completed and transferred out

Assignment

Direct Conversion Materials Costs Total Ending work in process inventory: Direct materials (74,000 × $5.00) = $ 370,000 Conversion costs (48,000 × $2.25) = 108,000 Total cost of ending work in process inventory $ 478,000

of Costs

(5 min.)

S 5-11

Work in Process Inventory Forming Department Beginning Balance $ 53,100 Direct materials used 78,200 Direct labor 14,100 Manufacturing overhead allocated $126,000 Total costs to account for $271,400

Journal Entry Date Accounts Debit Credit Work in Process Inventory Finishing Department $243,300 Work in Process Inventory Forming Department $243,300 243,800 243,800

Work in Process Inventory Forming Department Beginning Balance $ 53,100 Direct materials used 78,200 Direct labor 14,100 Manufacturing overhead allocated 126,000 Transferred to Finishing 243,300 Ending Balance $ 28,100

1a.

1b.

Doyle Corp.

(5-10 min.) S 5-12

Doyle Corp.

2. The “Total costs accounted for” is $391,250.

The “Total costs accounted for” figure must match the “Total costs to account for” figure. In other words, the company must assign all of the costs that were in the Work in Process account during the period to either (1) the units that were completed and transferred out during the period, or (2) to the units that are still in ending work in process inventory at the end of the period.

3) Doyle Corp.’s cost of making each unit is $4.85.

1. Kormic Co.’s cost per square foot of making one unit is $4.70.

2. Most of the cost of producing the countertops occurred in the Forming Department. The transferred-in costs of $2.94 represent the bulk of the cost incurred per unit.

3. Sales price per square foot $12.50

Cost per square foot (4.70)

profit per

foot $ 7.80

4. Square feet sold 140,000

(5-10 min) S 5-13

Managerial Accounting 3e Solutions Manual

176

Assignment of Costs Assign costs Transferred-in Costs Direct Materials Conversion Costs Total Completed and transferred out 73,000 x ($2.94 + $0.55 + $1.36) $354,050

Assignment of Costs Assign costs Transferred-in Costs Direct Materials Conversion Costs Total Ending work in process inventory: Transferred-in costs 9,500 x $2.94 $ 27,930 Direct materials 8,200 x $0.55 4,510 Conversion costs 3,500 x $1.36 4,760 Total cost of ending work in process inventory $ 37,200

Gross

Less:

square

Gross profit per square foot

Total gross profit

× $7.80

$1,092,000

(10 min.) S 5-14

Req. 1

Direct labor + Manufacturing overhead = Conversion costs $27,200 + $38,0505 = $65,250

Req. 2

Total filtration costs / Total number of liters = Average filtration cost per liter $213,750 / 225,000 = $0.95

Req. 3

If only 150,000 liters were completely filtered and ozonated, the remaining 75,000 were incomplete, the cost of a completely filtered and ozonated liter would be more the average filtration cost per liter calculated in Requirement 2. This is because a decrease in the denominator of the formula will result in a greater cost per liter.

(10 min.) S 5-15

Req. 1

Filtration Process

Conversion costs added evenly throughout process

Direct materials (water) Transferred added out to

150,000 liters completed and transferred out to bottling process

75,000 liters started but not finished (ending work in process inventory)

5 Process Costing

Chapter

Start 90% 100% Complete

Bottling Dep’t

Req. 2

Cold Spring

a The ending inventory is 90% of the way through the filtration process, so it has passed the point where water is added. The ending inventory therefore has 75,000 equivalent units of water (direct materials).

b75,000 units × 90% complete as to conversion work = 67,500 equivalent units.

Cold Springs

a $12,800 + $14,400 + 38,050 of wages and manufacturing overhead

Managerial Accounting 3e Solutions Manual

178

5-15

(continued) S

Filtration Department Flow of Physical Units and Computation of Equivalent Units Equivalent Units Flow of Production Flow of Physical Units Direct Materials Conversion Costs Units to account for: Beginning work in process, February 1 0 Started in production during February 225,000 Total physical units to account for 225,000 Units accounted for: Completed and transferred out during February 150,000 150,000 150,000 Ending work in process, February 28 75,000 a75,000 b67,500 Total physical units accounted for 225,000 Equivalent Units 225,000 217,500

(5 min.) S 5-16

Filtration Department Cost per Equivalent Unit Flow of Production Direct Materials Conversion Costs Beginning work in process, February 1 $ 0 $ 0 Costs added during February 148,500 65,250 Total Costs to account for $ 148,500 $ 65,250a Divide by total equivalent units ÷ 225,000 ÷ 217,500 Cost per equivalent unit $ 0.66 $ 0.30

as Prentice Hall 179 (10 min.) S 5-17 Reqs. 1 and 2 Cold Springs Filtration Department Assignment of Costs Assign costs Direct Materials Conversion Costs Total Completed and transferred out 150,000 x ($0.66 + $0.33) $144,000 Ending work in process inventory: Direct materials 75,000 × $0.66 49,500 Conversion costs 67,500 × $0.30 20,250 Total cost of ending work in process inventory 69,750 Total costs accounted for $213,750 (continues S 5-17) (5 min.) S 5-18 Req. 1 Journal DATE ACCOUNTS AND EXPLANATIONS POST. REF. DEBIT CREDIT Work in Process Inventory Bottling 144,000 Work in Process Inventory Filtration 144,000 Req. 2 Work in Process Inventory Filtration Bal. February 1 Direct materials 0 148,500 Transferred to Bottling 144,000 Direct labor 27,200 Manufacturing overhead 38,050 Bal., February 28 69,750

publishing

Req. 1

Conversion costs added evenly throughout the process

Transferred

Transferred in from Direct out to Filtration materials Finished added Goods

*The Filtration Department completed and transferred out 150,000 liters at a total cost of $131,000.

Managerial Accounting 3e Solutions Manual

180 (15 min.) S 5-19

Start 80% 100 % Complete 153,000

2,000

liters completed

liters incomplete

Costs in beginning work in process inventory Costs added during February Transferred in $ 750 Transferred in* $131,000 Direct materials 0 Direct materials 32,130 Direct labor 630 Direct labor 33,300 Manufacturing overhead 2,478 Manufacturing overhead 22,340 Total beginning work in process inventory as of Feb. 1 $3,858 Total costs added during February $218,770

Req. 2

aTransferred-in costs are added at the beginning of the bottling process. The time line shows that the 2,000 units in ending work in process inventory have all passed this point of the bottling process, so there are 2,000 equivalent units of transferred-in costs.

bThe time line shows that direct materials are not added until the end of the bottling process. The ending inventory has not made it to the point where the materials are added, so the ending inventory contains no direct materials.

c2,000 × 80% = 1,600

The flow of physical units column and the footnoted explanations are not required. They are provided to help instructors explain the computations.

a $33,300 of direct labor + $22,340 of manufacturing overhead = $55,640

Chapter 5 Process Costing

181 (continued) S 5-19 Cold Springs Bottling Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Flow of Production Physical Units Trans-ferredIn Direct Materials Conversion Costs Units to account for: Beginning work in process Feb.1 5,000 Transferred in 150,000 Total physical units to account for 155,000 Units accounted for: Completed and transferred out during February 153,000 153,000 153,000 153,000 Ending work in process, Feb. 28 2,000 2,000a 0b 1,600c Total physical units accounted for 155,000 Total equivalent units 155,000 153,000 154,600

(5-10 min.) S 5-20 Fresh Springs Bottling Department Cost per Equivalent Unit Transferred In Direct Materials Conversion Costs Total Beginning work in process, February 1 $ 750 $ 0 $ 3,108 $ 3,858 Costs added during February 131,000 32,130 55,640a 218,770 Total costs to account for $131,750 $32,130 $58,748 $222,628 Divide by total equivalent units ÷ 155,000 ÷ 153,000 ÷ 154,600 Cost per equivalent unit $ 0.85 $ 0.21 $ 0.38

Managerial Accounting 3e Solutions Manual Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall 182 (10 min.) S 5-21 Fresh Springs Bottling Department Assignment of Costs Assign costs: Transferred In Direct Materials Conversion Costs Total Costs Completed and transferred out 153,000 x ($0.85 + $0.21 + $0.38) $ 220,320 Ending work in process inventory: Transferred-in costs 2,000 x $0.85 1,700 Direct materials 0 x $0.21 0 Conversion costs 1,600 x $0.38 608 Total ending work in process inventory 2,308 Total costs accounted for $222,628 (5 min.) S 5-22 Req. 1 Journal DATE ACCOUNTS POST. REF. DEBIT CREDIT Finished Goods Inventory 220,320 Work in Process Inventory Bottling 220,320 Req. 2 Work in Process Inventory Bottling Bal., February 1 3,858 Transferred to Finished Transferred in from Filtering 131,000 Goods Inventory 220,320 Direct materials 32,130 Direct labor 33,300 Manufacturing overhead 22,340 Bal. February 28 2,308

Chapter 5 Process Costing Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall 183 Exercises (Group A) (10-15 min.) E 5-23A (15-20 min) E 5-24A Reqs. 1 and 2 Raw Materials Inventory Beginning Balance 23,900 Direct materials purchased 173,000 Direct materials used in Mixing 155,000 Direct materials used in Packaging 32,000 Ending Balance 9,000 Work in Process Inventory Mixing Department Beginning Balance 12,700 Direct materials used 155,000 Direct labor 11,500 Manufacturing overhead allocated 67,000 Transferred to Baking 226,000 Ending Balance 20,200

Managerial Accounting 3e Solutions Manual Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall 184 (continued) E 5-24A Work in Process Inventory Baking Department Beginning Balance 15,000 Direct labor 4,700 Manufacturing overhead allocated 79,000 Transferred in from Mixing 226,000 Transferred to Packaging 301,000 Ending Balance 23,700 Work in Process Inventory — Packaging Department Beginning Balance 8,100 Direct materials used 32,000 Direct labor 8,400 Manufacturing overhead allocated 47,000 Transferred in from Baking 301,000 Transferred to Finished Goods 346,500 Ending Balance 50,000 Finished Goods Inventory Beginning Balance 4,000 Transferred in from Packaging 346,500 Cost of Goods Sold 347,500 Ending Balance 3,000 Req. 3 Total cost assigned to loaves transferred to Finished Goods $ 346,500 Divided by: Completed and transferred out units ÷ 3,150,000 Cost per unit $ 0.11 (10-15 min.) E 5-25A Stacy’s Strawberry Pies Flow of Physical Units and Computation of Equivalent Units Equivalent Units Flow of Physical Units Direct Materials Conversion Costs Units to account for: Beginning work in process, April 1 205,000 Started in production during April 1,025,000 Total physical units to account for 1,230,000 Units accounted for: Completed and transferred out during June b1,075,000 1,075,000 1,075,000 Ending work in process, April 30 155,000 c108,500 d139,500 Total physical units accounted for a1,230,000 Total Equivalent Units 1,183,500 1,214,500

“Total physical units accounted for” must equal the “Total physical units to account for” (1,230,000) in the top half of the schedule

Back into this figure by subtracting the 155,000 units in ending work in process inventory

“Total physical units to account for” (1,230,000) (continued) E 5-25A

from the

Another random document with no related content on Scribd:

1 lb. 3 oz.

The dimensions of a young male shot in autumn were as follows:

To end of tail 24 inches, to end of wings 24, to end of claws 29; extent of wings 26; wing from flexure 10 1/2. Weight 1 lb. 1 1/2 oz.

In dissecting this bird, the extreme compression of the body strikes one with surprise, its greatest breadth being scarcely an inch and a half, although it is capable of being much dilated. The great length and thickness of the neck are also remarkable; but these circumstances are not peculiar to the present species, being equally observed in many other Herons. On the roof of the mouth are three longitudinal ridges; the aperture of the posterior nares is linear, with an oblique flap on each side; the lower mandible is deeply concave,

its crura elastic and expansile; the tongue 2 1/12 inches long, sagittate at the base with a single very slender papilla on each side, trigonal, tapering, flattened above; the width of the mouth is 10 twelfths; but the pharynx is much wider. The œsophagus, a b c, which is fifteen inches long, is very wide, having at its upper part, when inflated, a diameter of 2 inches, but gradually contracting to 1/2 inch at its entrance into the thorax, and again expanding to 1 inch. Its walls are extremely thin, and when contracted, its mucous coat forms strongly marked longitudinal plaits. The proventriculus is very wide, its glandules oblong and arranged in a belt 10 twelfths in breadth. The stomach, e, is of moderate size, membranous, that is with its muscular coat very thin, and not forming lateral muscles; its tendinous spaces large and round, its inner coat smooth and soft; its greatest diameter 1 inch. There is a small roundish pyloric lobe, as in other Herons. Both lobes of the liver lie on the right side of the proventriculus; one, i, being 1 inch 10 twelfths, the other, j, 1 inch 2 twelfths long; the gall-bladder large, 11 twelfths long. The intestine is long and very slender, measuring 4 feet 7 inches, with a diameter of only 2 twelfths at its upper part, and 1 1/2 twelfth at the lower, when inflated; the rectum 4 inches long, and 4 twelfths in diameter, its anterior extremity rounded, and having a minute papilliform termination, only 1 twelfth long.

The trachea, which is 12 1/2 inches long, differs from that of ordinary Herons in being much compressed, especially at its upper and lower extremities; the middle part being less so. It is also proportionally wider, and its rings are narrower. At the top its diameter is 5 twelfths, at the middle 4 1/4 twelfths, towards the lower part 4 3/4 twelfths, at the end 4 1/4 twelfths. The rings are osseous, in number 180; the five lower divided in front and behind, and much arched, the last measuring half an inch in a direct line between its extremities. The bronchi are in consequence very broad at their commencement, but

gradually taper, and are composed of about 18 half rings. The contractor muscles are inconspicuous, the sterno-tracheal slender; and there is a single pair of inferior laryngeal, going to the first bronchial ring. The aperture of the glottis is 8 twelfths long, without any papillæ, but with a deep groove behind, and two thin-edged flaps.

In the digestive organs of this bird, there is nothing remarkably different from that of other Herons. The stomach contained remains of fishes and large coleopterous insects. The examination of the trachea, bronchi, and lungs, would not lead us to suppose that its cry is of the curious character represented, although it certainly would induce us to believe it different from that of ordinary Herons, which have the trachea narrower, round, and with broader and more bony rings.

Although in external appearance and habits it exhibits some affinity to the Rails, its digestive organs have no resemblance to theirs.

An egg presented by Dr B of Boston measures two inches in length by one inch and a half, and is of a broadly oval shape, rather pointed at the smaller end, and of a uniform dull olivaceous tint.

BREWER’S DUCK.

A B.

PLATE CCCXXXVIII. M.

The beautiful Duck from which I made the drawing copied on the plate before you, was shot on Lake Barataria, in Louisiana, in February 1822. It was in company with seven or eight Canvass-back Ducks. No other individuals of the species were in sight at the time, and all my efforts to procure another have been ineffectual.

You will see that this curious bird is named in the plate “Anas glocitans,” the descriptions of that species having induced me to consider it identical with this. But on comparing my drawing with specimens in the Museum of the Zoological Society of London, I found that the former represents a much larger bird, which, besides, is differently coloured in some of its parts. The individual figured was a male; but I have some doubts whether it had acquired the full beauty of its mature plumage, and I considered it at the time as a bird of the preceding season.

In form and proportions this bird is very nearly allied to the Mallard, from which it differs in having the bill considerably narrower, in wanting the recurved feathers of the tail, in having the feet dull yellow in place of orange-red, the speculum more green and duller, without the white bands of that bird, and in the large patch of light red on the side of the head. It may possibly be an accidental variety,

or a hybrid between that bird and some other species, perhaps the Gadwall, to which also it bears a great resemblance.

Bill nearly as long as the head, higher than broad at the base, depressed and widened towards the end, rounded at the tip, the lamellæ short and numerous, the unguis obovate, curved, the nasal groove elliptical, the nostrils oblong.

Head of moderate size, oblong, compressed; neck rather long and slender; body full, depressed. Feet short, stout, placed behind the centre of the body; legs bare a little above the joint; tarsus short, a little compressed, anteriorly with small scutella, laterally and behind with reticulated angular scales. Hind toe very small, with a narrow free membrane; third toe longest, fourth a little shorter; claws small, arched, compressed, acute.

Plumage dense, soft, and elastic; of the hind head and neck short and blended; of the other parts in general broad and rounded. Wings of moderate length, acute; tail short, graduated.

Bill dull yellow, slightly tinged with green, dusky along the ridge. Iris brown. Feet dull yellow, claws dusky, webs dull grey. Head and upper part of the neck deep glossy green; but there is an elongated patch of pale reddish-yellow, extending from the base of the bill over the cheek to two inches and a quarter behind the eye, and meeting that of the other side on the chin; the space immediately over and behind the eye light dull purple. A narrow ring of pale yellowish-red on the middle of the neck; the lower part of the neck dull brownishred, the feathers with a transverse band of dusky, and edged with paler. The upper parts are dull greyish-brown, transversely undulated with dusky; the smaller wing-coverts without undulations, but each feather with a dusky bar behind another of light dull yellow; first row of smaller coverts tipped with black; primaries and their coverts, light brownish-grey; some of the outer secondaries similar, the next five or six duck-green, the next light grey with a dusky patch toward the

end. The rump and upper tail-coverts black, as are the parts under the tail, excepting two longitudinal white bands; tail-feathers light brownish-grey, edged with whitish. All the rest of the lower parts are greyish-white tinged with yellow, beautifully undulated with dusky lines, on the middle of the breast these lines less numerous, and each feather with a reddish-grey central streak.

Length to end of tail 23 inches, to end of claws 24; extent of wings 39; bill along the ridge 2 1/2, along the edge of lower mandible 2 1/8; tarsus 1 1/8, middle toe 2, its claw 5/12; hind toe 3/8, its claw 1/8.

Weight 2 lb. 9 oz.

I have named this Duck after my friend T M. B of Boston, as a mark of the estimation in which I hold him as an accomplished ornithologist.

LITTLE GUILLEMOT.

U A, T.

PLATE CCCXXXIX. M F.

This interesting little bird sometimes makes its appearance on our eastern coasts during very cold and stormy weather. It does not proceed much farther southward than the shores of New Jersey, where it is of very rare occurrence. Now and then some are caught in a state of exhaustion, as I have known to be the case especially in Passamaquody Bay near Eastport in Maine, and in the vicinity of Boston and Salem in Massachusetts.

In the course of my voyages across the Atlantic, I have often observed the Little Guillemots in small groups, rising and flying to short distances at the approach of the ship, or diving close to the bow and reappearing a little way behind. Now with expanded wings they would flutter and run as it were on the surface of the deep; again, they would seem to be busily engaged in procuring food, which consisted apparently of shrimps, other crustacea, and particles of sea-weeds, all of which I have found in their stomach. I have often thought how easy it would be to catch these tiny wanderers of the ocean with nets thrown expertly from the bow of a boat, for they manifest very little apprehension of danger from the proximity of one, insomuch that I have seen several killed with the oars. Those which were caught alive and placed on the deck, would at first rest a few minutes with their bodies flat, then rise upright and

run about briskly, or attempt to fly off, which they sometimes accomplished, when they happened to go in a straight course the whole length of the ship so as to rise easily over the bulwarks. On effecting their escape they would alight on the water and immediately disappear.

During my visit to Labrador and Newfoundland I met with none of these birds, although the cod-fishers assured me that they frequently breed there. I am informed by Dr T that this species is found near the mouth of the Columbia River.

A , Linn. Syst. Nat. vol. i. p. 211. Lath. Ind. Ornith. vol. ii. p. 795.

L A, A , Wils Amer Ornith vol ix p 94, pl 74, fig 5

U , Ch. Bonaparte, Synopsis of Birds of United States, p. 425.

L G, U , Richards and Swains Faun Bor -Amer vol ii p. 479.

L A, or S D, Nuttall, Manual, vol ii p 531

Adult Male in summer. Plate CCCXXXIX.

Bill shorter than the head, stout, straightish, subpentagonal at the base, compressed towards the end. Upper mandible with the dorsal line convexo-declinate, the ridge convex, the sides sloping, the edges sharp and overlapping, the tip rather obtuse. Nasal depression short and broad; nostrils basal, oblong, with a horny operculum. Lower mandible with the angle long and wide, the dorsal outline very short, ascending, and straight, the sides convex, toward the end ascending and flattened, the edges thin and inclinate, the tip acute, with a sinus behind.

Body full and compact; neck short and thick; head large, ovate. Feet short, rather stout; tibia bare for two-twelfths of an inch; tarsus very short, compressed, covered anteriorly with oblique scutella, behind with angular scales; hind toe wanting; anterior toes connected by

reticulated webs, the inner much shorter than the outer, which is almost as long as the middle; the scutella numerous. Claws rather small, moderately arched, compressed, rather acute, that of the middle toe having its inner edge considerably expanded.

Plumage dense, blended, glossy. Wings of moderate length, narrow, pointed; primaries pointed, the first longest, the rest rapidly graduated; secondaries rounded. Tail very short, slightly rounded, of twelve feathers.

Bill black. Iris dark hazel. Feet pale flesh-coloured; webs dusky; claws black. Inside of mouth light yellow. The head, upper part of neck, and all the upper surface, glossy bluish-black. A small spot on the upper eyelid, another on the lower, several longitudinal streaks on the scapulars, and a bar along the tips of the secondary quills, white. The lower parts white; the feathers on the sides under the wings have the outer webs white, the inner dusky; lower wingcoverts blackish-grey.

Length to end of tail 7 1/8 inches, to end of claws 7 7/8, to end of wings 6 7/8, to carpal joint 2 7/8; extent of wings 14 1/4; wing from flexure 4 7/8; bill along the ridge 4 1/2/8, along the edge of lower mandible 1; tarsus 3/4; middle toe 1, its claw 1/4; outer toe 1, claw 1 1/2/8; inner toe 5/8, its claw 1 1/2/8. Weight 8 1/2 oz.

Adult Female, in winter. Plate CCCXXXIX. Fig. 2. In winter, the throat and the lower parts of the cheeks are white; the sides and fore part of the neck white, irregularly barred with blackishgrey; the upper parts of a duller black than in summer.

There is nothing very remarkable in the anatomy of this bird, beyond what is observed in the Auks and Guillemots. The ribs extend very far back, and, having the dorsal and sternal portions much elongated, are capable of aiding in giving much enlargement to the

body, of which the internal, or thoracic and abdominal cells are very large. The subcutaneous cells are also largely developed, as in many other diving and plunging birds.

The roof of the mouth is flat, broad, and covered with numerous series of short horny papillæ directed backwards. The tongue is large, fleshy, 10 twelfths of an inch long, emarginate at the base, flat above, horny on the back. The heart is large, measuring 10 twelfths in length, 8 1/2 twelfths in breadth. The right lobe of the liver is 1 3/12 inch in length, the left 1 1/12; the gall-bladder is elliptical. The kidneys are very large.

Fig. 1. Fig. 2.

Fig. 3.

The œsophagus, Fig. 1, a b c, is 3 inches 10 twelfths long, its walls very thin, its inner or mucous coat thrown into longitudinal plates; its diameter at the middle of the neck 5 eighths, diminishing to 4 twelfths as it enters the thorax. It then enlarges and forms the proventriculus, c e, which has a diameter of 8 twelfths; the glandules are cylindrical, very numerous, and arranged in a complete belt, half an inch in breadth, in the usual manner, as seen in Fig. 2, b c. The stomach, properly so called, Fig. 1, d g, is oblong, 11 twelfths in length, 8 twelfths in breadth; its muscular coat moderately thick, and disposed into two lateral muscles with large tendons; its epithelium, Fig. 2, c d e, thick, hard, with numerous longitudinal and transverse rugæ, and of a dark reddish colour The duodenum, f g h, curves in the usual manner at the distance of 1 1/4 inch, ascends toward the upper surface of the right lobe of the liver for 1 inch and 10 twelfths, then forms 4 loops, and from above the proventriculus, passes directly backward. The length of the intestine, f g h i, is 16 1/2 inches, its diameter 2 1/4 twelfths, and nearly uniform as far as the rectum, which is 1 1/4 inch long, at first 3 twelfths in diameter, enlarged into an ovate cloaca of great size, Fig. 3. b; the cœca a, a, 41 twelfths long, cylindrical, 1/2 twelfth in diameter, obtuse.

The trachea, Fig. 1. k, l, is very wide, flattened, its rings unossified, its length 2 9/12 inches, its breadth 3 twelfths, nearly uniform, but at the lower part contracted to 2 twelfths. There are 75 rings, with 5

inferior blended rings, which are divided before and behind. The bronchi, Fig. 1. m, m, are wide and rather elongated, with about 25 half rings. The contractor muscles are extremely thin, the sternotracheal slender; there is a pair of inferior laryngeal attached to the first bronchial rings.

The above account of the digestive organs of this bird will be seen to be very different from that given by Sir Everard Home, who has, in all probability, mistaken the species. “There is still,” says he, “one more variety in the structure of the digestive organs of birds, that live principally upon animal food, which has come under my observation; and with an account of which I shall conclude the present lecture. This bird is the Alea Alle of Linnæus, the Little Auk. The termination of the œsophagus is only known by the ending of the cuticular lining, and the beginning of the gastric glands; for the cardiac cavity is one continued tube, extending considerably lower down in the cavity of the abdomen, and gradually enlarging at the lower part; it then turns up to the right side, about half-way to the origin of the cavity, and is there connected to a small gizzard, the digastric muscle of which is strong, and a small portion of the internal surface on each side has a hard cuticular covering. The gastric glands at the upper part are placed in four distinct longitudinal rows, becoming more and more numerous towards the lower part of the cavity, and extend to the bottom, where it turns up. The extent of the cavity in which the gastric glands are placed, exceeds any thing met with in the other birds that live upon fish; and the turn which the cavity takes almost directly upwards, and the gizzard being at the highest part instead of the lowest, are peculiarities, as far as I am acquainted, not met with in any other birds of prey. This mechanism, which will be better understood by examining the engraving, makes the obstacles to the food in its passage to the intestines unusually great; and enables the bird to digest both fishes and sea-worms with crustaceous shells. It appears to be given for the purpose of economizing the food in two

different ways,—one retaining it longer in the cardiac cavity, the other supplying that cavity with a greater quantity of gastric liquor than in other birds. This opinion is further confirmed by the habits of life of this particular species of bird, which spends a portion of the year in the frozen regions of Nova Zembla, where the supplies of nourishment must be both scanty and precarious.”

With respect to this statement and the reasonings founded upon it, it will be seen from the description and accompanying figures above, taken directly from nature, and without the least reference to the dissections or theories of any person, that the œsophagus and stomach of the Little Auk or Guillemot, Alca Alle of Linnæus, are very similar to those of other Auks, Guillemots, Divers, and fish-eating birds in general. The cardiac or proventricular cavity forms no curve; and the gizzard with which it is connected, is not small, nor has it merely a small portion of the internal surface on each side covered with a hard cuticular lining; for the epithelium covers its whole surface, and is of considerable extent. The gastric glands are not at all disposed as represented by Sir E. H, but are aggregated in the form of a compact belt half an inch broad, Fig. 2. b, c. As to the ingenious reasoning by which the economy of the Little Auk is so satisfactorily accounted for, it is enough here to say, that having no foundation, it is of less than no value. But were there such a curvature as that in question, there could be no propriety in supposing that it presented any great obstacle to the passage of the food, or retained it longer than usual. Nor is the statement as to scanty and precarious supply of nourishment correct; for the Arctic Seas, to which this bird resorts in vast numbers, are represented by navigators as abounding in small crustacea, on which chiefly the Little Auk feeds, and that to such an extent as to colour the water for leagues. Besides, if there were such a scarcity of food in Nova Zembla, why should the birds go there? In short, the whole statement is incorrect; and the many compilers, from Dr C to

the most recent, who have pressed it into their service, may, in their future editions, with propriety leave it out, and supply its place with something equally ingenious.

The egg of this species measures one inch and nearly five-eighths in length, one inch and an eighth in its greatest breadth. It is remarkably large for the size of the bird, and of a dull uniform pale greenish-blue.

LEAST PETREL.

T , L.

PLATE CCCXL. M F.

In August 1830, being becalmed on the banks of Newfoundland, I obtained several individuals of this species from a flock composed chiefly of Thalassidroma Leachii, and Th. Wilsoni. Their smaller size, and the more rapid motions of their wings, rendered them quite conspicuous, and suggested the idea of their being a new species, although a closer inspection shewed them to belong to the present. In their general manners, while feeding, floating on the water, or rambling round the boat in which I went in pursuit of them, they did not differ materially from the other species. Their flight, however, was more hurried and irregular, and none of them uttered any note or cry, even when wounded and captured. I have been assured that this bird breeds on the sandy beaches of Sable Island on the coast of Nova Scotia; but not having had an opportunity of visiting it, or any other breeding place, I here present you with Mr H’s observations on this subject.

“In an excursion,” says this amiable and enterprising naturalist, “through the Shetland Islands during the present summer, in search of rarities for this work (the British Oology), I had the very great satisfaction of seeing and taking many of these most interesting birds alive; they breed in great numbers on several of the islands, principally upon Foula, the north of Hunst, and upon Papa, and

Oxna, two small islands in the Bay of Scalloway; the last of these I visited on the 31st of May in hopes of procuring their eggs (it being the season in which most of the sea-birds begin to lay); but in this I was disappointed; the fishermen who knew them well by the name of Swallows, assured me that my search would be quite useless, that they had not yet “come up from sea,” and so it proved. Sixteen days after this (June 16th and three following days) I was at Foula, but was alike unsuccessful, the birds had arrived at their breeding places, but had not yet begun laying their eggs; numbers of them were sitting in their holes, and were easily caught; one man brought me about a dozen tied up in an old stocking, two of which I kept alive in my room for nearly three days, and derived very great pleasure from their company; during the day they were mostly inactive, and after pacing about the floor for a short time, poking their head into every hole, they hid themselves between the feet of the table and the wall; I could not prevail upon them to eat any thing, though I tried to tempt them with fish and oil; their manner of walking is very light and pleasing, and differing from that of every other bird which I have seen; they carry their body so far forward and so nearly horizontal, as to give them the appearance of being out of equilibrium. In the evening, toward sun-set, they left their hiding places, and for hours afterwards, never ceased in their endeavours to regain their liberty; flying round and round the room, or fluttering against the windows; when flying, their length of wing, and white above the tail, gives them a good deal the appearance of our House-Martin. I went to bed and watched them in their noiseless flight long ere I fell asleep, but in the morning they had disappeared; one had fortunately made its escape through a broken pane in the window which a towel should have occupied, the other had fallen into a basin, full of the yolks of eggs which I had been blowing, and was drowned. I regretted much the fate of a being so interesting, by its very remarkable, wandering, solitary, and harmless life. Before leaving Shetland I again visited the island of Oxna, and though so late as the 30th of June, they were

only just beginning to lay their eggs. In Foula they breed in the holes in the cliff, at a great height above the sea; but here under stones which form the beach, at a depth of three or four feet, or more, according to that of the stones; as they go down to the earth, beneath them, on which to lay their eggs. In walking over the surface, I could hear them, very distinctly, singing in a sort of warbling chatter, a good deal like swallows when fluttering above our chimneys, but harsher; and in this way, by listening attentively, was guided to their retreat, and, after throwing out stones as large as I could lift on all sides of me, seldom failed in capturing two or three seated on their nests, either under the lowest stone or between two of them. The nests, though of much the same materials as the ground on which they were placed, seem to have been made with care; they were of small bits of stalks of plants, and pieces of hard dry earth. Like the rest of the genus, the Stormy Petrel lays invariably one egg only. During the day-time they remain within their holes; and though the fishermen are constantly passing over their heads (the beach under which they breed being appropriated for the drying of fish), they are then seldom heard, but toward night become extremely querulous; and when most other birds are gone to rest, issue forth in great numbers, spreading themselves far over the surface of the sea. The fishermen then meet them very numerously; and though they have not previously seen one, are sure to be surrounded by them upon throwing pieces of fish overboard.”

The egg measures one inch and an eighth in length, six and a half eighths in breadth, is nearly equally rounded at both ends, rather thick-shelled, and pure white, but generally with numerous minute dots of dull red at the larger end, sometimes forming a circular band.

P , Linn. Syst. Nat. vol. i. p. 212. Lath. Ind. Ornith. vol. ii. p. 826. S P, Nuttall, Manual, vol. ii. p. 327.

Adult Male. Plate CCCXL. Fig. 1.

Bill shorter than the head, slender, compressed towards the end, straight, with the tips curved. Upper mandible with the nostrils forming a tube at the base, beyond which, for a short space, the dorsal line is nearly straight, then suddenly decurved, the sides declinate, the edges sharp, the tip compressed and acute. Lower mandible with the angle rather long, narrow, and pointed, the dorsal line beyond it very slightly concave and decurved, the sides erect, the edges sharp, the tip slightly decurved.

Head of moderate size, roundish, anteriorly narrowed. Neck short. Body rather slender. Feet of moderate length, very slender; tibia bare at its lower part; tarsus very slender, reticulate; hind toe extremely minute, being reduced, as it were, to a slightly decurved claw; anterior toes rather long and extremely slender, obscurely scutellate above, connected by striated webs with concave margins. Claws slender, arched, compressed, acute.

Plumage very soft, blended, the feathers distinct only on the wings, which are very long and narrow; primary quills tapering, but rounded, the second longest, the first three and a half twelfths, the third a twelfth and a half shorter; secondaries short, the outer incurved, obliquely rounded. Tail rather long, broad, slightly rounded, of twelve broad rounded feathers.

Bill and feet black. Iris dark brown. The general colour of the upper parts is greyish-black, with a tinge of brown, and moderately glossed; the lower parts of a sooty brown; the secondary coverts margined externally with dull greyish-white; the feathers of the rump and the upper tail-coverts white, with the shafts black, the tail-coverts broadly tipped with black.

Length to end of tail 5 3/4 inches, to end of claws 5 1/4, to end of wings 6 1/4; extent of wings 13 1/2; wing from flexure 5 1/8; tail 2 1/8;

bill above (4 1/2/8, along the edge of lower mandible 5/8; tarsus 7/8; middle toe and claw 7/8; outer toe nearly equal; inner toe and claw 5 1/2/8. Weight 4 1/2 drachms; the individual poor.

Adult Female. Plate CCCXL. Fig. 2.

The Female resembles the male.

A male bird, from Nova Scotia, examined. The upper mandible internally has a longitudinal median ridge; the palate is convex, with two lateral ridges. The tongue is 5 1/2 twelfths long, emarginate and serrulate at the base, very much flattened, tapering to a horny point. The heart, Fig. 1, a, is of a very elongated narrow conical form, 2 twelfths in length, 4 twelfths in breadth at the base. The lobes of the liver, b, c, are equal, 6 1/2 twelfths long. The œsophagus, d, e, is 1 inch 10 twelfths long, of a uniform diameter of 2 1/2 twelfths; behind the liver, it enters as it were a large sac, f, g, h, 9 twelfths of an inch long, which gradually expands to a diameter of 6 twelfths, forming a broad rounded fundus g, then curves forwards on the right side, and at h terminates in a small gizzard, about 3 twelfths long, and nearly of the same breadth, from the left side of which comes off the

Fig. 1.

intestine. The latter passes forward, curving to the right, behind and in contact with the posterior surfaces of the liver, then forms the duodenal fold, h, j, k, in the usual manner. The intestine, on arriving at the right lobe of the liver, at k, receives the biliary duct, curves backward beneath the kidneys, and forms several convolutions, which terminate above the proventriculus. It then becomes much narrower, and passes directly backward, in a straight course to the rectum, which is only 4 twelfths of an inch long. The cœca are oblong, 1 1/4 twelfth in length, and 1/2 twelfth in diameter. The intestine is 8 1/2 inches long, its diameter diminishing gradually from 2 twelfths to 3/4 of a twelfth.

In Fig 2. are represented:—the lower part of the œsophagus, d, e, f; the proventricular sac, f, g, h; the very small gizzard, h; the duodenal fold of the intestine, i, j, k. Here the parts are viewed from the left side.

Fig 2