

The selling price for this order was $14 per unit. In fulfilling this order, the departments incurred the following costs:Ħ0 61 Direct materials used $ 29, 440 $ 3, 920 Direct labor 6, 800 2, 560 Overhead 7, 360 4, 800 \begin & \$29,440 & \$3,920\\ĭirect materials used Direct labor Overhead 60 $29, 440 6, 800 7, 360 61 $3, 920 2, 560 4, 800 Ĭompute the unit cost for each department.Ĭompute the total unit cost for the Vintage Records Company order. Disco recently produced 4,000 discs for Vintage Records Company. Department 61 then packages them for shipment. Department 60 is responsible for pressing each disc. But objects farther away from you seem to follow the direction of your head.Disco Industries, Inc., manufactures discs for several of the leading recording studios in the United States and Europe. You may notice that objects nearer to you appear to be moving in the opposite direction of the way your head is going. Then, slowly turn your head from left to right and back again. Try it out by looking at something far away. The monocular motion parallax happens when you move your head and objects that are farther away appear to move at a different speed than those closer to you. This cue can also tell you if something is upside down because the light source will hit the object differently, so that it visually contrasts with other parts of your environment. This tells your eyes where an object sits in relation to the light and to objects nearby. The way that light hits an object creates shades of light and dark. Closer objects, on the other hand, have more defined edges and a starker contrast of color.īig objects, like mountains and skyscrapers, seem bigger and clearer when the air is clean because there are fewer particles to scatter the light. Objects that are farther away tend to have rough, blurry edges because of the scattered light in the air, and colors tend to blur together.

This happens because blue light scatters into the air when it interacts with the atmosphere - which often makes distant objects appear light blue.Ĭontrast of color also plays a role in aerial perspective. They tend to be much lighter in shade and color than a mountain that’s much closer to you.

Think about mountains off in the distance. Aerial perspectiveĪerial perspective is what makes far away objects look a bit blurrier, lighter in color, and less detailed than those closer to you. This is due to the angle of the lines and the fact that they’re closer together at the tip than where they start at the bottom of your piece of paper. This will result in a triangular shape.Īs you look at the triangle, the closer you get to its tip, the farther away your eye will interpret the road or tracks to be from your position. You might start drawing each side of the road or tracks at the bottom of your piece of paper.Īs you continue to draw the road or tracks moving “away” from you, the lines might angle closer together toward the center of the paper. This causes your eye to interpret those objects as increasingly farther away from you.įor example, imagine you’re drawing a road or train tracks extending into the distance. Linear perspective happens when the angles of two adjacent objects and the distance between them look smaller and smaller. Now the circles will appear to have depth even though they’re still just 2-D drawings on a flat piece of paper. Your eye will then perceive that the overlapping circle is closer to or on top of the other circle. If you color in one of the circles, it’ll look like it’s overlapping the other circle. In this case, both circles will appear to have the same depth.īut let’s say you then draw the circles so that they intersect with one another (kind of like a Venn diagram). Here’s a longer explanation of the classic circles example: Let’s say you have two circles drawn next to each other on a piece of paper. Interposition refers to what happens when two objects on a flat surface, like a drawing of two circles, look like they have some relation to each other in terms of distance, even when they’re not actually in 3-D space. What this means is that your vision (the plane you see in the sky) connects with your memory (a plane you’ve seen up close) to indicate to you that because the plane looks so small, it must be extremely far away. But you probably know that up close, a plane is huge. Here’s an example: When you see a plane fly by in the sky above you, it looks really small. It works by judging how big or small the object is and what that means in relation to other objects you’ve interacted with in the past. This monocular cue gives you the ability to measure how far away something is. Now, let’s get into the six main subcategories of monocular cues that contribute to your vision.
