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Instructor’s Manual MIS Cases: Decision Making With Application Software, Fourth Edition Page 1-2

The time required for this case is dependent upon the student’s skills. A student who is
comfortable with the required skills listed for this case should be able to complete this case
within a couple of hours. If students are required to prepare an oral presentation, you should

Copyright © 2009 by Pearson Education, Inc.

Instructor’s Manual Milligan’s Backyard Storage Kits Page 1-3

allow extra time for the completion of this case. If you do not have time for student
presentations, you may elect to eliminate step 6 from the case deliverables.

Information Specifications Solutions

The Design Specifications section requires students to determine the cost of average inventory,
annual sales, cost of goods sold, annual gross profit, gross margin ratio, markup percentage,
inventory turnover, and days in inventory for each inventory item. The Information
Specifications section requires students to determine the average, minimum, and maximum
values for the cost of average inventory, annual sales, cost of goods sold, annual gross profit,
gross margin ratio, and markup percentage. Students should also provide the maximum and
minimum values for the unit cost, unit sales price, inventory turnover, and days in inventory.
Students should provide the total cost of average inventory, total annual gross profit, total cost
of goods sold, and total annual sales. The Initial Inventory Analysis worksheet is available in
the solution file and provides the information required in the Design Specifications and
Information Specifications sections.

The Information Specifications section requires students to use their worksheets to answer
several questions. Suggested answers for these questions are provided below. For simplicity,
the worksheet answers shown below may have columns that are not necessary for the answer
hidden from view.

1. Mr. Milligan wants a markup of at least 30 percent on all items. Which items have
markups less than 30 percent?

Figure 1 shows a suggested answer. Students may obtain the answer for this question in a
variety of ways. Students may choose to sort the inventory items in ascending order based
on markup. Although the Filter command is not a required skill, your students can use the
Filter command to retrieve the answer for this question. The ISQ1 worksheet in the
solutions file provides the answer for this question.

Figure 1: Markups Less than 30 Percent

Milligan's Backyard Storage Kits

Inventory Analysis Worksheet
March 30, 2008

Markup Inventory Days In

Item No. Description Percentage Turnover Inventory
A00750 6' x 6' Cedar Garden Hut 8.04% 2.85 128.03
A00810 6' x 20’ Covered Bridge 12.08% 1.79 204.40
A01130 Miniature Folding Trellis 14.31% 5.00 73.00
A00620 12' Cedar Octagon Gazebo 15.76% 2.60 140.38
A01140 Milligan’s Superior Trellis 17.65% 7.00 52.14
A00730 6' x 10' Cedar Garden Hut 18.94% 2.19 166.86
A00610 10' Octagon Cedar Gazebo 20.00% 2.03 179.97
A01100 Monroe Wooden Trellis 25.00% 2.50 146.00
A00210 8' x 10' Aluminum Barn 25.00% 2.69 135.52
A00310 12' x 8' Double Door Aluminum Shed 25.00% 3.78 96.69

Copyright © 2009 by Pearson Education, Inc.

Instructor’s Manual Milligan’s Backyard Storage Kits Page 1-4

2. In terms of annual sales, which item has the lowest annual sales?

As Figure 2 shows, the Miniature Folding Trellis (A01130) has annual sales of $5,487. The
ISQ2 worksheet in the solutions file also provides the answer.

Figure 2: Item with Lowest Annual Sales

Milligan's Backyard Storage Kits
Inventory Analysis Worksheet
March 30, 2008
Item No. Description Annual Sales

A01130 Miniature Folding Trellis $5,487.00

3. In terms of annual sales, what were Mr. Milligan’s biggest selling items last year?
Identify the top five.

Figure 3 provides a suggested answer. As Figure 3 shows, the 8’ x 10’ Wood Barn, 10’
Octagon Cedar Gazebo, 12’ by 8’ Double Door Aluminum Shed, 6’x 6’ Cedar Garden Hut,
and the 10’ x 14’ Aluminum Shed are the top five selling items.

Your students can sort the records to identify the top five selling items. Although not
required in this case, the Filter command can be used as well. The ISQ3 worksheet in the
solutions file provides the answer for this question.

Figure 3: Top Five Selling Items

Milligan's Backyard Storage Kits
Inventory Analysis Worksheet
March 30, 2008

Item No. Description Unit Cost Annual Sales

A00410 8' x 10' Wood Barn $541.33 $563,143.00
A00610 10' Octagon Cedar Gazebo $2,499.99 $431,998.56
A00310 12' x 8' Double Door Aluminum Shed $1,043.57 $393,949.94
A00750 6' x 6' Cedar Garden Hut $879.99 $309,003.50
A00150 10' x 14' Aluminum Shed $650.99 $300,000.00

4. What are the company’s total annual sales?

According to the Initial Inventory Analysis worksheet, the company’s total annual sales are
$4,637,018.24.

5. What is the company’s annual gross profit?

This answer can be determined by viewing the Initial Inventory Analysis worksheet.
According to the Initial Inventory Analysis worksheet, the company’s annual gross profit is
$1,187,655.01.

Copyright © 2009 by Pearson Education, Inc.

Instructor’s Manual Milligan’s Backyard Storage Kits Page 1-5

6. Based on average unit sales, which five items had the lowest sales? Based on
average unit sales, which five items had the highest sales?

Figure 4 identifies the five lowest selling items, and Figure 5 identifies the highest selling
items. The following suggested answers are also available in the solution file’s ISQ6Lowest
and ISQ6Highest worksheets.

Figure 4: Five Lowest Selling Items

Milligan's Backyard Storage Kits

Inventory Analysis Worksheet

March 30, 2008

Average Unit Inventory Days In

Item No. Description Sales/Year Turnover Inventory
A00820 8' x 40' Covered Bridge 2 1.00 365.00
A01140 Milligan’s Superior Trellis 7 7.00 52.14
A01100 Monroe Wooden Trellis 25 2.50 146.00
A01110 Majesty Copper Trellis 35 2.50 146.00
A00620 12' Cedar Octagon Gazebo 39 2.60 140.38

Figure 5: Five Highest Selling Items

Inventory Analysis Worksheet

March 30, 2008

Average Unit Inventory Days In

Item No. Description Sales/Year Turnover Inventory
A00520 3' x 7' Picnic Table 850 11.04 33.06
A00920 Mailbox Planter 845 3.67 99.35
A00950 6' Wishing Well 780 2.60 140.38
A00910 Wagon Planter 702 2.96 123.23
A00410 8' x 10' Wood Barn 700 14.00 26.07

7. Mr. Milligan wants a column chart that compares the top five selling items. Based on
annual sales, prepare the column chart for Mr. Milligan.

Figure 6 provides a suggested answer. Student chart formats may vary from the suggested
answer provided in Figure 6. The ISQ7 Column Chart Top Annual worksheet provides the
answer in the solution file.

Copyright © 2009 by Pearson Education, Inc.

Instructor’s Manual Milligan’s Backyard Storage Kits Page 1-6

Figure 6: Column Chart Comparing Top Five Selling Items

8. Which items have an inventory turnover greater than 12?

According to Figure 7, two items have inventory turnovers greater than 12. The ISQ8
Inventory Turnover worksheet in the solution file also provides the suggested answer.

Figure 7: Items with Inventory Turnover Greater Than 12

Milligan's Backyard Storage Kits

Inventory Analysis Worksheet
March 30, 2008
Inventory
Item No. Description Turnover
A00410 8' x 10' Wood Barn 14.00
A00150 10' x 14' Aluminum Shed 12.50

9. Which items have days in inventory values greater than 150 days?

Figure 8 provides a suggested answer. According to Figure 8, 9 items have inventory

values greater than 150 days. A suggested answer is provided in the ISQ9 Days in
Inventory worksheet.

Copyright © 2009 by Pearson Education, Inc.

Instructor’s Manual Milligan’s Backyard Storage Kits Page 1-7

Figure 8: Items with Days in Inventory Values Greater Than 150 Days

Milligan's Backyard Storage Kits

Inventory Analysis Worksheet
March 30, 2008
Days In
Item No. Description Inventory
A00930 4' Windmill 499.38
A00940 6' Windmill 393.88
A00820 8' x 40' Covered Bridge 365.00
A00720 8' x 10' Cedar Shed 350.40
A00810 6' x 20’ Covered Bridge 204.40
A00740 8' x 10' Cedar Cabana Shed 201.29
A00610 10' Octagon Cedar Gazebo 179.97
A00120 12' x 20' Aluminum Shed 179.69
A00730 6' x 10' Cedar Garden Hut 166.86

Test Your Design Solutions

The Test Your Design section requires students to modify their worksheet design and then use
the modified worksheet to provide Mr. Milligan with answers. Suggested answers for the Test
Your Design questions are provided below.

1. Add the following six items to the Inventory Analysis worksheet.

The TYD Inventory Analysis worksheet in the solution file includes the six new items. Figure
11 provides a suggested TYD Inventory Analysis worksheet.

2. For each inventory item, Mr. Milligan wants to know what percentage of the
company’s total annual sales the item generated.

The students should add a percentage of total sales column to their Initial Inventory Analysis
worksheet. The solution file’s TYD Inventory Analysis worksheet shows the inventory
analysis worksheet with the new column added. The TYD Inventory Analysis worksheet
provided below includes the new column.

3. What is the gross margin per unit for each inventory item? Which inventory item(s)
has (have) the largest gross margin per unit? Least?

The students should add a gross margin per unit column to their worksheet. The solution
file’s TYD Inventory Analysis worksheet includes a gross margin per unit column. After the
new column is added, the students should determine that the 8’ x 40’ Covered Bridge
(A00820) has a $2,190.28 gross margin per unit, and the Wagon Planter (A00910) has a
$4.57 gross margin per unit.

Copyright © 2009 by Pearson Education, Inc.

Instructor’s Manual Milligan’s Backyard Storage Kits Page 1-8

4. Prepare a bar chart that compares the age of inventory for the trellis items.

Students should use the days in inventory values to prepare the bar chart. Figure 9
provides a suggested answer. The suggested chart is provided in the TYD4 Bar Chart Days
in Inv worksheet.

Figure 9: Days In Inventory Bar Chart

5. Based on inventory turnover, which five items are held the longest in inventory.

Figure 10 provides a suggested answer. Based on Figure 10, items A00930, A00940,
A00820, A00720, and A02020 were held the longest.

Figure 10: Items Held Longest in Inventory

Milligan's Backyard Storage Kits
Inventory Analysis Worksheet
March 30, 2008
Days In
Item No. Description Inventory
A00930 4' Windmill 499.38
A00940 6' Windmill 393.88
A00820 8' x 40' Covered Bridge 365.00
A00720 8' x 10' Cedar Shed 350.40
A02020 12’ x 20’ Arbor Roof 304.17

6. Mr. Milligan wants to reduce his inventory by $200,000. Which items would you
recommend that he remove from his inventory? Why?

Your students will provide a variety of answers for this question.

Copyright © 2009 by Pearson Education, Inc.

 Page 1-8

Figure 11: TYD Inventory Analysis Worksheet

Milligan's Backyard Storage Kits
Inventory Analysis Worksheet
March 30, 2008

Gross
Unit Sales Average Average Unit Cost of Cost of Annual Gross Markup Inventory Days In Percentage of Margin
Item No. Description Unit Cost Price On Hand Sales/Year Average Inventory Annual Sales Goods Sold Gross Profit Margin Ratio Percentage Turnover Inventory Total Sales Per Unit
A00100 8' x 6' Aluminum Shed $148.14 $199.99 48 475 $7,110.72 $94,995.25 $70,366.50 $24,628.75 25.93% 35.00% 9.90 36.88 1.89% $51.85
A00110 10' x 8' Aluminum Shed $185.17 $249.99 50 400 $9,258.50 $99,996.00 $74,068.00 $25,928.00 25.93% 35.01% 8.00 45.63 1.99% $64.82
A00120 12' x 20' Aluminum Shed $1,393.56 $1,950.99 32 65 $44,593.92 $126,814.35 $90,581.40 $36,232.95 28.57% 40.00% 2.03 179.69 2.53% $557.43
A00130 6' x 4' Aluminum Shed $346.36 $519.59 50 241 $17,318.00 $125,221.19 $83,472.76 $41,748.43 33.34% 50.01% 4.82 75.73 2.50% $173.23
A00140 8' x 4' Aluminum Shed $424.58 $620.75 50 215 $21,229.00 $133,461.25 $91,284.70 $42,176.55 31.60% 46.20% 4.30 84.88 2.66% $196.17

Copyright © 2009 by Pearson Education, Inc.

A00150 10' x 14' Aluminum Shed $650.99 $1,200.00 20 250 $13,019.80 $300,000.00 $162,747.50 $137,252.50 45.75% 84.33% 12.50 29.20 5.98% $549.01
A00160 6' x 6' Aluminum Shed $370.11 $458.93 75 150 $27,758.25 $68,839.50 $55,516.50 $13,323.00 19.35% 24.00% 2.00 182.50 1.37% $88.82
Milligan’ s Backyard Storage

A00210 8' x 10' Aluminum Barn $840.47 $1,050.59 75 202 $63,035.25 $212,219.18 $169,774.94 $42,444.24 20.00% 25.00% 2.69 135.52 4.23% $210.12
A00310 12' x 8' Double Door Aluminum Shed $1,043.57 $1,304.47 80 302 $83,485.60 $393,949.94 $315,158.14 $78,791.80 20.00% 25.00% 3.78 96.69 7.86% $260.90
A00320 16' x 10' Double Door Aluminum Shed $1,141.84 $1,507.24 12 50 $13,702.08 $75,362.00 $57,092.00 $18,270.00 24.24% 32.00% 4.17 87.60 1.50% $365.40
A00410 8' x 10' Wood Barn $541.33 $804.49 50 700 $27,066.50 $563,143.00 $378,931.00 $184,212.00 32.71% 48.61% 14.00 26.07 11.23% $263.16
A00420 8' x 12' Wood Barn $751.87 $999.99 48 140 $36,089.76 $139,998.60 $105,261.80 $34,736.80 24.81% 33.00% 2.92 125.14 2.79% $248.12
A00430 10' x 16' Wood Barn $808.26 $1,074.99 10 67 $8,082.60 $72,024.33 $54,153.42 $17,870.91 24.81% 33.00% 6.70 54.48 1.44% $266.73
A00510 8' x 10' Picnic Table $269.28 $399.99 26 299 $7,001.28 $119,597.01 $80,514.72 $39,082.29 32.68% 48.54% 11.50 31.74 2.39% $130.71
A00520 3' x 7' Picnic Table $207.42 $299.99 77 850 $15,971.34 $254,991.50 $176,307.00 $78,684.50 30.86% 44.63% 11.04 33.06 5.09% $92.57
A00530 8' Child's Picnic Table $210.59 $350.99 44 157 $9,265.96 $55,105.43 $33,062.63 $22,042.80 40.00% 66.67% 3.57 102.29 1.10% $140.40
A00610 10' Octagon Cedar Gazebo $2,499.99 $2,999.99 71 144 $177,499.29 $431,998.56 $359,998.56 $72,000.00 16.67% 20.00% 2.03 179.97 8.62% $500.00
A00620 12' Cedar Octagon Gazebo $2,963.99 $3,430.99 15 39 $44,459.85 $133,808.61 $115,595.61 $18,213.00 13.61% 15.76% 2.60 140.38 2.67% $467.00
Kits

A00710 4' x 6' Cedar Shed $333.33 $500.00 80 200 $26,666.40 $100,000.00 $66,666.00 $33,334.00 33.33% 50.00% 2.50 146.00 1.99% $166.67
A00720 8' x 10' Cedar Shed $1,135.32 $1,702.99 72 75 $81,743.04 $127,724.25 $85,149.00 $42,575.25 33.33% 50.00% 1.04 350.40 2.55% $567.67
A00730 6' x 10' Cedar Garden Hut $1,135.00 $1,350.00 80 175 $90,800.00 $236,250.00 $198,625.00 $37,625.00 15.93% 18.94% 2.19 166.86 4.71% $215.00
A00740 8' x 10' Cedar Cabana Shed $1,148.56 $1,607.99 75 136 $86,142.00 $218,686.64 $156,204.16 $62,482.48 28.57% 40.00% 1.81 201.29 4.36% $459.43
A00750 6' x 6' Cedar Garden Hut $879.99 $950.78 114 325 $100,318.86 $309,003.50 $285,996.75 $23,006.75 7.45% 8.04% 2.85 128.03 6.16% $70.79
A00810 6' x 20’ Covered Bridge $1,250.00 $1,400.99 42 75 $52,500.00 $105,074.25 $93,750.00 $11,324.25 10.78% 12.08% 1.79 204.40 2.10% $150.99
A00820 8' x 40' Covered Bridge $2,509.72 $4,700.00 2 2 $5,019.44 $9,400.00 $5,019.44 $4,380.56 46.60% 87.27% 1.00 365.00 0.19% $2,190.28
A00910 Wagon Planter $11.42 $15.99 237 702 $2,706.54 $11,224.98 $8,016.84 $3,208.14 28.58% 40.02% 2.96 123.23 0.22% $4.57
A00920 Mailbox Planter $21.02 $27.99 230 845 $4,834.60 $23,651.55 $17,761.90 $5,889.65 24.90% 33.16% 3.67 99.35 0.47% $6.97
A00930 4' Windmill $30.66 $45.99 275 201 $8,431.50 $9,243.99 $6,162.66 $3,081.33 33.33% 50.00% 0.73 499.38 0.18% $15.33
A00940 6' Windmill $43.99 $65.99 300 278 $13,197.00 $18,345.22 $12,229.22 $6,116.00 33.34% 50.01% 0.93 393.88 0.37% $22.00
A00950 6' Wishing Well $53.32 $79.99 300 780 $15,996.00 $62,392.20 $41,589.60 $20,802.60 33.34% 50.02% 2.60 140.38 1.24% $26.67
A00960 12' Wishing Well $130.66 $195.99 25 147 $3,266.50 $28,810.53 $19,207.02 $9,603.51 33.33% 50.00% 5.88 62.07 0.57% $65.33
A01020 10’ x 20’ Aluminum Carport $999.99 $1,789.95 27 45 $26,999.73 $80,547.75 $44,999.55 $35,548.20 44.13% 79.00% 1.67 219.00 1.61% $789.96
A01030 12’ x 24’ Aluminum Carport $1,199.99 $1,888.72 25 50 $29,999.75 $94,436.00 $59,999.50 $34,436.50 36.47% 57.39% 2.00 182.50 1.88% $688.73
A01040 14’ x 20’ Aluminum Carport $1,307.84 $2,500.99 15 27 $19,617.60 $67,526.73 $35,311.68 $32,215.05 47.71% 91.23% 1.80 202.78 1.35% $1,193.15
A01100 Monroe Wooden Trellis $202.30 $252.87 10 25 $2,023.00 $6,321.75 $5,057.50 $1,264.25 20.00% 25.00% 2.50 146.00 0.13% $50.57
A01110 Majesty Copper Trellis $379.29 $505.72 14 35 $5,310.06 $17,700.20 $13,275.15 $4,425.05 25.00% 33.33% 2.50 146.00 0.35% $126.43
A01120 Boston Folding Trellis $145.92 $207.56 12 42 $1,751.04 $8,717.52 $6,128.64 $2,588.88 29.70% 42.24% 3.50 104.29 0.17% $61.64
A01130 Miniature Folding Trellis $48.00 $54.87 20 100 $960.00 $5,487.00 $4,800.00 $687.00 12.52% 14.31% 5.00 73.00 0.11% $6.87
A01140 Milligan’s Superior Trellis $764.81 $899.78 1 7 $764.81 $6,298.46 $5,353.67 $944.79 15.00% 17.65% 7.00 52.14 0.13% $134.97
Instructor’ s

A02010 8’ x 12’ Arbor Roof $1,326.42 $1,550.42 4 10 $5,305.68 $15,504.20 $13,264.20 $2,240.00 14.45% 16.89% 2.50 146.00 0.31% $224.00
A02020 12’ x 20’ Arbor Roof $2,787.96 $4,100.00 10 12 $27,879.60 $49,200.00 $33,455.52 $15,744.48 32.00% 47.06% 1.20 304.17 0.98% $1,312.04
Manual

Total $1,238,180.85 $5,013,072.42 $3,691,910.18 $1,321,162.24

Average $30,199.53 $122,270.06 $90,046.59 $32,223.47 27.58% 40.74%
Minimum $11.42 $15.99 $764.81 $5,487.00 $4,800.00 $687.00 7.45% 8.04% 0.73 26.07 0.11% $ 4.57
Maximum $2,963.99 $4,700.00 $177,499.29 $563,143.00 $378,931.00 $184,212.00 47.71% 91.23% 14.00 499.38 11.23% $ 2,190.28
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 “Where are you going, Robin Redbreast?”

Then off flew the wee, wee Robin until he came to a wall of turf
and there he saw a greedy Hawk sitting and watching to see what
small birds passed by. And the greedy Hawk called to him and said,
“Where are you going, Robin Redbreast, this frosty Yuletide
weather?”
Then the wee, wee Robin said to the Hawk, “I am going to the
King to sing him a song this good Yule morning.”
And the greedy Hawk replied, “Go not yet. Come here, Robin
Redbreast, and I’ll let you see a bonny green feather that I wear in
my wing.”
But the wee, wee Robin said, “No, no, greedy Hawk. You have
pecked all the tiny birds but you’ll not peck me.”
Then off flew the wee, wee Robin until he came to a hollow in the
hillside and there he saw a sly Fox sitting. The sly Fox saw Robin
and called to him, “Where are you going, Robin Redbreast, this
frosty Yuletide weather?”
Then the wee, wee Robin said to the Fox, “I am going to the King
to sing him a song this good Yule morning.”
And the sly Fox replied, “Go not yet. Come here, Robin Redbreast,
and I will show you a bonny spot on the tip of my tail.”
But the wee, wee Robin said, “No, no, sly Fox. You may show the
bonny spot on the tip of your tail to the lambs but not to me.”
Then off flew the wee, wee Robin until he came to a little shepherd
Lad sitting beside his cot. The little shepherd Lad saw Robin and
called to him, “Where are you going, Robin Redbreast, this frosty
Yuletide weather?”
Then the wee, wee Robin said to the shepherd Lad, “I am going to
the King to sing him a song this good Yule morning.”
 And the shepherd Lad replied, “Go not yet. Come here and I will
give you some crumbs from my pouch.”
But the wee, wee Robin said, “No, no, little shepherd Lad. You
caught the goldfinch but you’ll not catch me.”
Then off flew the wee, wee Robin until he came to the King, and
he sat down upon a plowshare just outside of the King’s window, and
he sang him a pretty song because it was such a good Yule morning.
The King was very much pleased indeed and he said to the Queen,
“What shall we give the wee, wee Robin Redbreast for singing us
such a pretty song?”
The Queen thought and thought and at last she decided. “I think
we will give the wee, wee Robin Redbreast a wee Wren to be his
wife,” the Queen said to the King.
So the wee, wee Robin Redbreast and the wee Wren were
married and the King, and the Queen, and all the court, and the
whole countryside danced at their wedding. And after the wedding
the two flew home to the Robin’s own waterside.
 THE STORY OF
IBBITY.

Once upon a time there was a little brown boy named Ibbity. He
lived in a warm country where there are jungles and tigers and sandy
deserts. Now Ibbity was always wondering about things, and one
day he said to his mother:
“I wonder, oh, I do wonder what is the strongest thing in the world.”
But his mother could not tell him, so Ibbity started off by himself to
find out.
He went a long, long way, and at last he came to a tree. Up the
tree climbed Ibbity and looked abroad over the jungle and the desert
for something very big and strong. But just then the top of the tree
broke. Bump, down fell little Ibbity to the ground.
“Oh, Tree, you are the strongest thing, are you not?” cried Ibbity,
sitting up and rubbing his head. “You are able to throw Ibbity to the
ground.”
“No, I am not as strong as the wind,” sighed the tree, “it was the
wind that broke my branch.”
Then Ibbity ran far away to the place where the wind was blowing
the sand in the desert, and he said:
“Oh, Wind, the tree threw Ibbity, but you broke the tree. Are you
not the strongest one?”
“No, I am not the strongest one,” said the wind, “the hill is able to
stop my blowing.”
 So Ibbity ran on and on, until he came to a high hill, and to the hill
he said:
“Oh, Hill, the tree threw Ibbity, and the wind broke the tree, but you
are able to stop the wind. Are you not the strongest one?”
“Not I,” said the hill. “At my feet lives a small mouse. She is cutting
a tunnel straight through me.”
So Ibbity went down the hill, and looked around in the bushes until
he found a small brown mouse. To the mouse he said:
“O Mouse, the tree threw Ibbity, the wind broke the tree, and the
hill can stop the wind, but you have dug a tunnel through the hill. Are
you not the strongest one?”
“No,” said the mouse. “Cannot the tiger catch me?”
So Ibbity traveled to the jungle, where the tiger lives, and he said:
“Oh, Tiger, the tree threw Ibbity, the wind broke the tree, the hill is
able to stop the wind, and the mouse has dug a tunnel through the
hill, but you can catch the mouse. Are you not the strongest one?”
But the tiger was caught fast in a net, and he said to Ibbity:
“No, this rope is stronger than I.”
And Ibbity said to the rope:
“Oh, Rope, the tree threw Ibbity, the wind broke the tree, the hill
can stop the wind, the mouse has dug a tunnel under the hill, the
tiger is able to catch the mouse, but you have caught the tiger. Are
you not the strongest one?”
“No,” said the rope, “for the fire burns me.”
So Ibbity ran and ran until he came to a fire, and to the fire he
said:
“Oh, Fire, the tree threw Ibbity, the wind broke the tree, the hill
stops the wind, the mouse tunnels the hill, the tiger catches the
mouse, the rope catches the tiger, but you are able to burn the rope.
Are you not the strongest one?”
 “No,” said the fire, “my heat is less than that of the great sun.”
Then Ibbity looked up at the sky, and he called loudly to the sun:
“Oh, great Sun, the tree threw Ibbity, the wind broke the tree, the
hill stops the wind, the mouse tunnels the hill, the tiger catches the
mouse, the rope catches the tiger, the fire burns the rope, but your
heat is greater than that of the fire. Are you not the strongest one?”
Then the sun winked its large yellow eye at Ibbity, and never a
word did it say, for it was too far off to hear Ibbity’s little voice.
So Ibbity clapped his hands and cried, “I have found the strongest
one. It is the sun.”
And little Ibbity went home again to tell his mother.
 THE CHIPMUNK
WHO CHATTERED
TOO MUCH.

Once upon a time, when Indians and animals lived together in the
same forest and animals could speak, the Chipmunk was the
greatest talker of them all.
He lived in a lodge in the middle of the woods with his grandfather
who was very old and wise as well. But the Chipmunk was young,
and very daring. He was able to run so fast and climb trees, and
jump from one branch to another that he thought nothing in the world
could harm him. He had a louder voice then than he has now. He
chattered all day long, boasting about himself. At last he became
very tiresome to the other animals.
They came at last and spoke to the Chipmunk’s grandfather about
him.
“Your grandson chatters so loudly,” scolded the Blue Jay, “that the
birds are not able to hear me when I warn them of danger in the
forest.”
And the Frog came to the Chipmunk’s grandfather with tears in his
eyes. “Your grandson chatters so loudly,” croaked the Frog, “that no
one can hear me when I sing on the edge of the stream in the
evening.”
It was quite true. The Chipmunk talked and boasted all the time.
He chattered as he started out from his lodge in the morning and all
the way down the path to let every one know that he was on his way.
He chattered when he came to a nut tree and when he picked up
some nuts. He had pockets in his cheeks, so he could chatter even
when he came home with a mouthful of nuts. There seemed to be no
way of keeping this young Chipmunk quiet, and at last his
grandfather decided to speak to him about it.
“You are not using your voice as it was meant that you should, my
son,” said the Chipmunk’s grandfather. “All the creatures in feathers
and fur in the forest speak for a reason. The Ground Hog whistles to
call his young, and the Frog croaks when wild beasts creep toward
the lodges, and the Robin sings of rain. But you, my son, chatter for
no reason except your foolish pride. Beware! the Great Chief will
hear you and catch you some day if you do not stop!”
The Chipmunk thought that night of what his grandfather had said.
But when morning came, he forgot all about it and took his noisy way
through the woods again. He made just as much noise as he could,
even after he had reached a hickory-nut tree, and climbed up among
the branches.
Suddenly, though, he was still. He heard the leaves on the ground
rustle and the twigs crackle with heavy footsteps. Peering down
between the branches, the Chipmunk saw the Great Chief of whom
his grandfather had warned him. He looked as tall as a young tree
and as dark as a thunder cloud. He carried a long bow and a quiver
of arrows. He had come for the Chipmunk, and he waited under the
tree, looking up among the branches to see when he should come
down.
But the leaves on the branches hid the Chipmunk. He gathered a
handful of nuts and tossed them down. The Great Chief was thrown
off his guard by the trick. He jumped, thinking it was the Chipmunk,
but the little fellow scampered down the other side of the tree. He got
home to his lodge in safety.
The next day the Chipmunk was even more noisy than ever as he
started out. He reached a tree, climbed up in it, and again the Great
Chief came with his bow and arrows to kill the chattering little pest.
But the Chipmunk gathered a handful of twigs which he threw down
at the feet of the Great Chief.
 “Here I come,” the Chipmunk chattered. As the Great Chief
watched to see him follow the twigs he dropped down on the other
side of the tree and once more reached home safe.
When the Chipmunk started out the third morning he had a great
piece of news to tell the whole world. He told it just as loudly as he
could.
“The Great Chief can’t catch me. He can’t catch me,” boasted the
Chipmunk.
He kept on chattering this after he had scampered up a tree, and a
very bold plan entered his head.
The Great Chief came at last. He strode angrily until he came to
the tree where the Chipmunk sat looking down at him.
“Come down! Come down from this tree!” called the Great Chief in
a loud voice.
That was just what the Chipmunk planned to do. He was going to
come down and dare the Great Chief to catch him. He felt that he
would be safe in doing this. So the Chipmunk came down and stood
a second, chattering to the Great Chief, who was so surprised that
he did not move at first.
Then the Chipmunk ran and the Great Chief ran after him. It was a
race for life, the Chipmunk soon found out, for the Great Chief
gained at every step. The Chipmunk leaped and jumped, and panted
for breath. On, and on they went, in and out among the trees. The
Chipmunk lost his loud voice in fear and no other member of the
family has had such a loud one since that day. He could see his
lodge with his grandfather waiting for him in the door, but it did not
seem possible that he could reach it.
Oh, there he was at the door; but just as he went inside the Great
Chief took hold of the Chipmunk with his strong fingers. Although the
Chipmunk pulled himself loose, he had a row of long white stripes on
his back where the Great Chief had clutched him.
And every other Chipmunk, since then, has had white stripes on
his back, because of the first Chipmunk who chattered too much.
 HOW THE SQUIRREL
GOT WINGS.

Once upon a time the Indians tell us that the Manito was the good
spirit of the woods. He taught every wild creature, bird, beast, or fish
its own special work. It was then that the Beaver learned how to be a
mason, and the Oriole to be a weaver. The Mole learned how to dig
long, secret tunnels although he was blind. The Spider was taught to
spin and the Bee to make honey.
Then, too, the Manito made the Squirrel the little harvester of the
woods, gathering nuts in the fall and digging holes in the earth in
which to bury them for the winter. It was planned that the Squirrel
should be an example to man of the wisdom of working while others
feasted. He gathered food for the days when the wind would howl
and the snow drift about his lodge. So the Squirrel spent his days
looking for nuts and laying them away for cold weather. With him
went his friend, the Woodchuck.
In those days, the Woodchuck ate nuts, and as his legs were short
and his feet flat he could not climb trees. His feet were shaped like
shovels. He used them for digging himself a little house in the side of
a hill where he planned to sleep through the winter until spring
should come. But he was very fond of nuts. His friend, the Squirrel,
was good enough to take him about the woods and show him the
places where nuts were scattered on the ground. The Squirrel gave
him half of all the nuts there were. The Woodchuck cracked these
with his sharp teeth and ate them all.
The Manito was apt to walk through the forest at night to see if
everything was safe. He wished, too, to see if his little wild children
had done their work during the day. One evening in the late fall the
Manito went through the forest in the form of a night wind. He looked
in the door of the Woodchuck’s house in the side of the hill. It was
empty!
Taking his way through the trees the Manito saw a little creature in
a gray fur blanket creeping softly along from one spot to another. He
had short legs, and feet shaped like shovels. It was the Woodchuck.
As he came to a place for which he had been looking, the
Woodchuck would dig deep down in the earth with his paws. He
would bring up a store of nuts and carry them back to his hole in the
side of the hill.
“This is not as it should be,” the Manito thought. “I did not plan that
my son, the Woodchuck, should harvest at night. Nor did I decree
that he should gather nuts.”
Then it came to the mind of the Manito what the Woodchuck was
up to!
The next night the Manito had a council fire in the woods and bade
all the wild creatures to come to it. He, himself, dressed in fine
blankets and feathers like an Indian Chief, sat on a rock before the
fire. All his sons, the Squirrel, the Beaver, the Wolf, the Deer, the
Otter, the Fox, and the rest, sat in a circle around the fire. There was
one vacant place, though. The Woodchuck had not yet come.
At the time for the council to open, the Manito stood up and spoke.
“We are gathered here as a court of law,” he said. “I have learned
that my thrifty son, the Squirrel, has been the victim of a thief. He
has been busy and saving, as I have taught him to be. He has done
his harvesting for the winter. But while he slept a friend robbed him
of his nuts. What shall we do to such a false friend?”
“Drown him!” said the Beaver.
“Starve him!” said the Otter.
“Eat him!” barked the Fox and the Wolf.
“Who is he?” asked the gentle Deer.
 Just then the Woodchuck tried to slip into his place in the circle
without being seen. He had a nut in his mouth so that every one
knew at once that he was the thief. He was the false friend of the
thrifty Squirrel! The animals rose in a body and would have torn the
Woodchuck to pieces at once, or thrown him into the fire. But the
Manito raised his hand to quiet them. Then he called the Woodchuck
and the Squirrel to come to his side.
“I gave you a place to harvest, in the corn field,” the Manito said to
the Woodchuck. “And I gave you a friend who was good enough to
share his nuts with you because you are so fond of them. You have
disobeyed me, and stolen from your friend. As a punishment I will
take out your sharp teeth so that you can never crack a nutshell
again. You shall have grinding teeth, for eating only corn.”
Then the Manito asked the Squirrel to come closer to him, and he
fitted a pair of wings to his back. “These wings are a reward for your
industry,” he said, “and to help you gather another harvest in place of
that which the Woodchuck stole from you.”
From the night of that council fire to the present time the
Woodchuck has eaten only grains and vegetables. And there have
been flying squirrels because of the first Woodchuck who stole from
his friend.
 HOW THEY
BROUGHT HAIRLOCK
HOME.

Once upon a time, at the foot of a hill, there lived little Boots and
his mother and their nanny goat, who was named Hairlock. Now
Hairlock loved to run away over the hill to the mountain, and she
could never be found when milking time came at night.
One day Boots was ready with his pail and his milking stool, and
he called, “Hairlock, Hairlock, come home to Boots,” but Hairlock did
not come.
Then Boots’s mother climbed to the top of the hill, and she looked,
and she looked, and there she spied Hairlock on the top of a crag, a
long way off.
“Naughty Hairlock,” she cried, “come home to Boots. Boots, run to
Reynard, the fox, and tell him to bite Hairlock.”
So Boots ran to Reynard, the fox, and he said:
“Good Reynard, bite my nanny goat, Hairlock, who stands on the
top of yonder crag, and will not come home to be milked.”
But Reynard said, “Not I, Boots; I’ll not dull my teeth on old
Hairlock’s skin, for I hunt to-night. Another time, Boots, another
time.”
And Boots went back and told his mother what Reynard had said.
“Then go to Greylegs, the wolf, Boots,” said his mother, “and tell
him to bark at naughty Hairlock.”
 So Boots ran to Greylegs the wolf, and he said:
“Good Greylegs, bark at my nanny goat, Hairlock, who stands on
the top of yonder crag, and will not come home to be milked.”
But Greylegs said, “Some other time, Boots, some other time. The
night is cold. I must stay at home and sleep and cover my cubs.”
And Boots went back and told his mother what Greylegs had said.
“Then go to Bruin, the bear,” said his mother, “and bid him chase
naughty Hairlock.”
So Boots ran to Bruin, the bear, and he said:
“Good Bruin, chase my nanny goat, Hairlock, who stands on the
top of yonder crag, and will not come home to be milked.”
But Bruin said, “Ah, Boots, I am much too fat to chase Hairlock.
Go to the fir tree and ask him to trap Hairlock.”
So Boots ran to the fir tree, and he said:
“Good Fir Tree, trap my nanny goat, Hairlock, who stands on the
top of yonder crag, and will not come home to be milked.”
But the fir tree only bent and swayed in the wind, and said, “Ask
the woodcutter to fell me, Boots.”
So Boots ran to the woodcutter, and he said:
“Good Woodcutter, fell the fir tree, that he may trap my nanny
goat, Hairlock, who stands at the top of yonder crag, and will not
come home to be milked.”
But the woodcutter said, “Ask the joiner if he will buy my wood,
Boots.”
So Boots went to the joiner, and he said:
“Good Joiner, will you buy wood from the woodcutter, that he may
fell the fir tree? Then the fir tree will trap my nanny goat, Hairlock,
who stands at the top of yonder crag and will not come home to be
milked.”
“That I will, Boots,” said the joiner.
 Then the woodcutter felled the fir tree and gave the wood to the
joiner. The joiner took the wood and made a strong yoke, which he
gave to Boots.
Then Boots and his mother ran to the top of the crag and put the
yoke on Hairlock.
And that is how they brought Hairlock home.
 THE BEAR WHO
LOST HIS SUPPER.

Once upon a time old Mother Red Cap was out walking in the
forest and she came to a wild cherry tree, the branches of which
hung low with cherries. She climbed up the tree to pick her apron full
of cherries when along came Bruin, the Bear, walking under the tree.
He looked up among the branches and there he saw old Mother Red
Cap.
“Come down, Mother,” he growled, “that I may eat you.” Old
Mother Red Cap did not want to be eaten by Bruin, the Bear, so she
thought, and thought, and then she said:
“You do not want to eat an old woman like me. I will throw you
down my shoe and you may gnaw upon that until I can come down
to the ground and lead you to my house. I have two little kids there
who will make you a savory meal. Have patience, Bruin, until I can
climb down.”
This was what old Mother Red Cap said, and she threw down her
shoe. Bruin gnawed and gnawed upon the shoe, but he found it very
dry eating, so he grew angry. He called up the tree to old Mother
Red Cap:
“Come down, Mother, that I may eat you.”
“Just wait a little longer, Bruin, until I have gathered a few more
cherries,” said she, and she threw down her other shoe. “Gnaw on
this,” she said, “and I will climb down in a few minutes and show you
the way to my house.”
 Bruin gnawed upon the second shoe but he found it no better than
the first. But he contented himself with the thought of the two little
kids that he would soon be eating, and he waited beneath the tree
until old Mother Red Cap climbed down.
Down she came, with her apron full of cherries; home she went,
and Bruin tramped along behind her. When they reached her house,
old Mother Red Cap took Bruin, the Bear, out to the barn and
showed him the two little kids. He was in a great hurry to get his
paws around them, but, “Wait,” said Old Mother Red Cap. “First I
must give the two little kids a fine supper that they may be fatter. Go
back to the forest for the night and return in the morning. Then the
two little kids will be fat enough for you to eat.”
So Bruin, the Bear, went back to the forest for the night. Old
Mother Red Cap gave the two little kids a fine, large supper and then
she locked the door of the barn and went to bed. Very early in the
morning she went out to the barn and unlocked the door and let out
the two fat little kids. They scampered off to pasture and were soon
so far away that neither hide nor hoof of them could be seen. Then
old Mother Red Cap locked the door of the barn again.
Almost as soon as the sun was up, Bruin, the Bear, tramped back
from the forest, growling:
“Open the barn door, Mother, that I may eat the two little kids.”
Mother Red Cap stooped down to peep through the key hole of
the barn door. Then she shook her head sadly.
“What a pity it is,” sighed old Mother Red Cap, “that the two little
kids are gone. Can it be that my two mischievous little grandchildren,
Janko and Mirko, unlocked the door and let the kids out?”
At that Bruin, the Bear, was very angry. “Then I must eat your two
little grandchildren, Janko and Mirko,” he growled.
This frightened old Mother Red Cap greatly. She thought and
thought, and then she said: “My two little grandchildren, Janko and
Mirko, are very thin indeed. I must give them three fine meals or they
will not be fat enough for you to eat. In the meantime, do you run
about through the forest to get yourself a better appetite.”
 So Bruin, the Bear, went away and ran about in the woods all the
rest of the day. When it was evening he came back with a fine
appetite and rapped at the door of old Mother Red Cap’s house.
“Send out Janko and Mirko,” he growled, “and see what short work
I will make of them.”
“Oho, I’ll not do that,” laughed old Mother Red Cap from inside the
house. “You are too late, Bruin. Janko has just bolted the door so
fast that you will not be able to open it and I have put Mirko to bed,
where he is fast asleep. You must go back to the forest and come
some other day.”
So Bruin, the Bear, saw that old Mother Red Cap had got the best
of him and he went back to the forest, hungry, to look for his supper
there.
 THE RABBIT WHO
WAS AFRAID.

Once upon a time, a very long way from here, a little wild Rabbit
sat under a tall palm tree. All about him were other tall palm trees
and larger animals than he, and the wild rabbit thought and thought.
And after the Rabbit had thought a while he said to himself, “What if
the earth should crack and swallow me up.”
Just then the wind blew a cocoanut down from a tree and it fell
upon the ground right beside the little wild Rabbit. Up he jumped in
great fear for now he was sure that what he had dreaded was
happening.
“The earth is cracking,” said the Rabbit, and off he hopped as fast
as he could, never stopping to try and find out what it was that had
made the noise.
As he ran he met his Mother and she said to him, “Why do you run
so fast?”
“The earth is cracking,” said the Rabbit, “and I run that I may not
be swallowed up by it.”
On ran the Rabbit, and his Mother ran with him.
As they ran, they met his Father and he said to the Rabbit, “Why
do you run so fast?”
“The earth is cracking,” said the Rabbit, “and we run that we may
not be swallowed up by it.”
On ran the Rabbit and his Mother, and his Father ran with them.
 As they ran they met an Elephant, and he said to the Rabbit, “Why
do you run so fast?”
“The earth is cracking,” said the Rabbit, “and we run that we may
not be swallowed up by it.”
On ran the Rabbit and his Mother and his Father, and the Elephant
ran with them.
As they ran they passed a Deer. “Why do you run so fast?” he
asked of the Rabbit.
“The earth is cracking,” said the Rabbit, “and we run that we may
not be swallowed up by it.”
On ran the Rabbit and his Mother and his Father and the
Elephant, and the Deer ran with them.
As they ran they met a Fox. “Why do you run so fast?” the Fox
asked of the Rabbit.
“The earth is cracking,” said the Rabbit, “and we run that we may
not be swallowed up by it.”
On ran the Rabbit and his Mother and his Father and the Elephant
and the Deer, and the Fox ran with them.
As they ran they met all his Relations, and they said to the Rabbit,
“Why do you run so fast?”
“The earth is cracking,” said the Rabbit, “and we run that we may
not be swallowed up by it.”
On ran the Rabbit and his Mother and his Father and the Elephant
and the Deer and the Fox, and a hundred of his Relations ran with
him.
As they ran they came upon the Lion, who is the king of the
beasts, and the Lion said to the Rabbit, “Why do you run so fast?”
“The earth is cracking,” said the Rabbit, “and we run that we may
not be swallowed up by it.”
But the Lion, who is the king of the beasts, did not run. He spoke
again. “Which one of you is it who saw the earth cracking?” he