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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN)
VARIABLE COSTING FOR MANAGEMENT ANALYSIS
DISCUSSION QUESTIONS
1. A. Under absorption costing, both variable and fixed manufacturing costs are included as a
part of the cost of the product manufactured.
B. Under variable costing, only the variable manufacturing costs are included as a part of
the cost of the product manufactured. The fixed manufacturing costs are treated as an
expense of the period in which they are incurred.
2. Fixed factory overhead.
3. Included as part of the cost of product manufactured: (B), (D), (G).
4. In the variable costing income statement, the fixed manufacturing costs and the fixed
selling and administrative expenses are reported in a special section for fixed costs and are
deducted from the contribution margin.
5. All costs are controllable by someone within the business but not necessarily by the same
level of management. For a specific level of management, noncontrollable costs are costs
for which another level of management is responsible.
6. In the short run, income from operations is maximized if the revenue from the sale of the
product exceeds the variable cost of making and selling the product. Under variable costing,
these relevant costs are readily available.
7. Product profitability analysis can be used by management to set product prices, to emphasize
promotional activity toward more profitable products or away from less profitable products,
and to make decisions about keeping products or eliminating products from the product line.
8. Rewarding sales personnel on the basis of total sales will normally motivate the sales staff
to expend their efforts promoting high-volume products, which will produce a large total
amount of sales dollars. In some cases, more profit may be earned by promoting specialty
products with lower sales volume but which have higher profit margins on each product sold.
For example, grocery stores must generate a large volume of sales to earn the same profit as
a jewelry store, because the profit margin for the grocery industry is low, while the profit
margin for the jewelry industry is high. A better measure of sales performance is the total
dollar contribution margin of each salesperson (total sales less variable cost of goods sold
and variable selling expenses) to overall company profit.
9. A change in contribution margin can be attributed to a change in the following factors as
they affect sales and/or variable costs: (1) quantity factor—the effect of a difference in the
number of units sold, assuming no change in unit sales price or unit cost, and (2) unit price
or unit cost factor—the effect of a difference in unit sales price or unit cost on the number of
units sold.
10. The quantity factor for sales is computed as the difference between the actual quantity sold
and the planned quantity sold, multiplied by the planned unit sales price.
11. Costs are classified as fixed or variable according to how they change relative to an activity base.
A common activity base for manufacturing firms is the number of units produced. Since service
companies do not produce a product, they must rely on other activity measures such as miles flown.
20-1
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
BASIC EXERCISES
BE 20–1 (FIN MAN); BE 6–1 (MAN)
A. $438,000 = $912,000 – $474,000
B. $199,900 = $438,000 – $238,100
C. $63,200 = $199,900 – $82,000 – $54,700
20-2
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
EXERCISES
Ex. 20–1 (FIN MAN); Ex. 6–1 (MAN)
A. The inventory valuation under the absorption costing concept would include
the fixed factory overhead cost, as follows:
6,400 units × $137.00 = $876,800
Direct materials……………………………………………………………………… $ 75.00
Direct labor…………………………………………………………………………… 35.00
Fixed factory overhead……………………………………………………………… 15.00
Variable factory overhead…………………………………………………………… 12.00
Total……………………………………………………………………………………… $137.00
B. The inventory valuation under the variable costing concept would not include
the fixed factory overhead cost, as follows:
6,400 units × $122.00 = $780,800
Direct materials……………………………………………………………………… $ 75.00
Direct labor…………………………………………………………………………… 35.00
Variable factory overhead…………………………………………………………… 12.00
Total……………………………………………………………………………………… $122.00
All of the fixed factory overhead cost would be expensed in the variable costing
income statement as a period cost. Thus, the absorption costing income statement
would have a higher income from operations than would the variable costing
income statement.
20-3
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
20-4
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
Under the absorption costing method, the fixed factory overhead cost included in
the cost of goods sold is matched with the revenues. As a result, 400 units that
were produced but unsold (inventory) include fixed factory overhead cost, which is
not included in the cost of goods sold.
Under variable costing, all of the fixed factory overhead cost is deducted in the
period in which it is incurred, regardless of the amount of inventory change. Thus,
when inventory increases, the absorption costing income statement will have a
higher income from operations than will the variable costing income statement.
20-5
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
C. The difference between the absorption and variable costing income from
operations of $787,200 ($18,522,000 – $17,734,000) can be explained as follows:
Under the absorption costing method, the fixed manufacturing cost included in the
cost of goods sold is matched with the revenues. As a result, 24,000 units that
were produced but unsold in May (beginning inventory June 1) include fixed
manufacturing cost, which is included in the cost of goods sold for June. Under
variable costing, all of the fixed manufacturing cost is deducted in the period in
which it is incurred, regardless of the amount of inventory change. Thus, when
inventory decreases, the absorption costing income statement will have a lower
income from operations than will the variable costing income statement.
20-6
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
$5,376,000
=
25,600 units
= $210
($5,376,000 + $1,664,000)
=
25,600 units
= $275
20-7
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
* $42,460 – $23,778
** $25,314 – $10,125
B. If Procter & Gamble Company reduced its inventories during the period, then the
cost of products sold would include fixed costs allocated to the beginning
inventories. These would not be fixed costs of the current period. Thus, the total
fixed costs of products sold on the absorption costing income statement would be
higher, and the income from operations would be lower.
20-8
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
20-9
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
** Variable selling and administrative expenses are constant with constant sales levels.
B. If 50,000 units rather than 40,000 units are manufactured, the increase in income
from operations of $24,000 ($1,069,000 – $1,045,000) under absorption costing is
caused by the allocation of $120,000 of fixed factory overhead cost over a larger
number of units. If 40,000 units are manufactured, the fixed factory overhead cost
is $3.00 per unit ($120,000 ÷ 40,000) compared to $2.40 per unit ($120,000 ÷ 50,000)
if 50,000 units are manufactured. Thus, the cost of goods sold is $24,000 less by the
amount of $0.60 per unit ($3.00 – $2.40) times the number of units sold, or $0.60 ×
40,000 units = $24,000. The $24,000 difference can also be explained by the amount
of fixed factory overhead cost included in the ending inventory if the additional
10,000 units are manufactured ($2.40 per unit × 10,000 units).
20-10
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
* Rounded
** Variable cost of goods manufactured:
Cost of goods sold……………………………………………………… $15,471
Plus: Ending inventory………………………………………………… 2,408
Less: Beginning inventory…………………………………………… (2,354)
Cost of goods manufactured…………………………………………… $15,525
Less: Manufacturing fixed costs……………………………………… 3,860
Variable cost of goods manufactured………………………………… $11,665
*** Variable selling and administrative expenses:
Selling, administrative, and other expenses………………………… $2,049
Less: Fixed selling, administrative, and other expenses………… 1,170
Variable selling and administrative expenses……………………… $ 879
20-11
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
The difference between the income from operations under the two concepts can be
explained as follows (rounded):
Fixed cost portion of January 1 inventory (30% × $2,354)*…………………… $ 706
Less: Fixed cost portion of December 31 inventory (30% × $2,408)*……… 722
Difference in income from operations…………………………………………… $ (16)
Income from operations—variable costing……………………………………… $1,233
Income from operations—absorption costing…………………………………… 1,249
Difference……………………………………………………………………………… $ (16)
* Rounded
20-12
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
B. Winslow Inc.
Variable Costing Income Statements—Three Product Lines
For the Year Ended December 31, 20Y1
Cross Training Golf Running
Shoes Shoes Shoes
Revenues $5,800,000 $6,900,000 $4,200,000
Variable cost of goods sold* 2,088,000 2,484,000 2,016,000
Manufacturing margin $3,712,000 $4,416,000 $2,184,000
Variable selling and administrative
expenses** 1,740,000 1,656,000 1,554,000
Contribution margin $1,972,000 $2,760,000 $ 630,000
Fixed costs:
Fixed manufacturing costs $ 928,000 $ 897,000 $ 798,000
Fixed selling and administrative
expenses 696,000 828,000 588,000
Total fixed costs $1,624,000 $1,725,000 $1,386,000
Income from operations $ 348,000 $1,035,000 $ (756,000)
C. If the running shoe line were eliminated, then the contribution margin of the product
line also would be eliminated. The fixed costs would not be eliminated. Thus, the
profit of the company would actually decline by $630,000. Management should keep
the line and attempt to improve the profitability of the product by increasing prices,
increasing volume, or reducing costs. Alternatively, if the volume of the other two
products were to increase, then the running shoe line could be eliminated and
replaced with volume from the other two products.
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
The increase in total profitability would be $1,840,800 ($940,800 + $900,000). Note that
the income from operations per-unit figures are not used in the analysis, since the fixed
costs should be excluded in determining the incremental income from operations to be
earned from the incremental sales. This is because the company has sufficient capacity
for the additional production. Thus, fixed costs will not be affected by the decision.
B. The Mountain Monster line provides the largest total contribution margin and the
largest contribution margin ratio. If the sales mix were shifted more toward the
Mountain Monster line, the overall profitability of the company would increase.
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
B. The total contribution margin is slightly lower for the East Coast, while the
contribution margin ratio is slightly higher for the West Coast. This is because East
Coast sells only Atlantic Waves, which have a lower contribution margin ratio (8.0%
vs. 11.7%)* but a higher contribution margin per unit ($16 vs. $14). In attempting to
improve the company’s profitability, it is unlikely that changing the mix of products
to the two territories will have much effect. East Coast will sell very few Pacific
Pounders (due to surf style), while West Coast has a mixed surf. However, there
appears to be a number of profit opportunities. First, the Atlantic Wave has a
manufacturing margin of $50 per unit, while the Pacific Pounder is only $30 per unit.
Why such a large difference? Maybe the Pacific Pounder is underpriced or made in
inefficient manufacturing processes. Second, the variable selling expense per unit
for the Atlantic Wave is much higher than that of the Pacific Pounder ($34 vs. $16).
This suggests that the variable selling expenses per unit for the Atlantic Wave may
be too high. It seems difficult to justify a more than two-to-one difference in this
expense. Reducing the variable selling expense for the Atlantic Wave by half, for
example, would have a significant impact on the firm’s overall profitability.
* 8.0% = $16 ÷ $200, rounded to one decimal place
11.7% = $14 ÷ $120
20-15
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
2. Paul earns the highest contribution margin and has the highest contribution margin
ratio. This is because he sells the most units, has a low commission rate, and sells a
product mix with a high manufacturing margin (50% of sales, $540,000 ÷ $1,080,000).
Steve also sells products with a high average manufacturing margin (50% of sales,
$192,000 ÷ $384,000) but at a high commission rate. This accounts for the four
percentage point difference in the contribution margin ratio between Paul and Steve.
The other two salespersons sell products with lower average manufacturing
margins (40% of sales). Combining this with the high commission rate causes
Colleen to have the poorest contribution margin ratio among the four salespersons.
Although Rene has a high variable cost of goods sold and also sells products with
a low average sales price per unit, she has the second highest total contribution
margin of $178,560.
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
2. The Southwest Region has $698,000 more sales and $297,120 more contribution
margin. In addition, the Southwest Region has the largest contribution margin
ratio. In the Southwest Region, the salesperson with the highest sales unit
volume also has the highest contribution margin ratio (Paul). The Southwest
Region has the highest performance, even though it also has the salesperson
with the lowest contribution margin ratio (Colleen). In the Northeast Region, both
salespersons are performing similarly. The Northeast Region contribution margin
is less than the Southwest Region because of the outstanding performance of
Paul. Paul is driving the Southwest Region’s performance.
20-17
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
Sales $2,217.00 $1,225.00 $1,234.00 $5,045.00 $2,847.00 $4,562.00 $2,885.00 $659.00 $2,132.00 $3,975.00 $3,321.00
Variable cost of goods sold 997.65 673.75 604.66 2,572.95 1,537.38 2,372.24 1,529.05 329.50 1,066.00 2,067.00 1,594.08
Manufacturing margin $1,219.35 $ 551.25 $ 629.34 $2,472.05 $1,309.62 $2,189.76 $1,355.95 $329.50 $1,066.00 $1,908.00 $1,726.92
Dealer commissions $ 199.53 $ 134.75 $ 98.72 $ 403.60 $ 284.70 $ 273.72 $ 144.25 $ 65.90 $ 191.88 $ 278.25 $ 298.89
Variable promotion expenses 310.00 120.00 150.00 600.00 200.00 600.00 300.00 75.00 270.00 480.00 400.00
Variable selling expenses $ 509.53 $ 254.75 $ 248.72 $1,003.60 $ 484.70 $ 873.72 $ 444.25 $140.90 $ 461.88 $ 758.25 $ 698.89
Contribution margin $ 709.82 $ 296.50 $ 380.62 $1,468.45 $ 824.92 $1,316.04 $ 911.70 $188.60 $ 604.12 $1,149.75 $1,028.03
Contribution margin ratio 32.0% 24.2% 30.8% 29.1% 29.0% 28.8% 31.6% 28.6% 28.3% 28.9% 31.0%
B.
Building Large Marine &
Construction Core Electric Power Petroleum
Products Cat Japan Components Earthmoving Power Excavation Systems Logistics Power Mining Turbines
Manufacturing margin 55.0% 45.0% 51.0% 49.0% 46.0% 48.0% 47.0% 50.0% 50.0% 48.0% 52.0%
Dealer commissions –9.0% –11.0% –8.0% –8.0% –10.0% –6.0% –5.0% –10.0% –9.0% –7.0% –9.0%
Variable promotion –14.0% –9.8% –12.2% –11.9% –7.0% –13.2% –10.4% –11.4% –12.7% –12.1% –12.0%
Contribution margin ratio 32.0% 24.2% 30.8% 29.1% 29.0% 28.8% 31.6% 28.6% 28.3% 28.9% 31.0%
20-18
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
20-19
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CHAPTER 20 (FIN MAN); CHAPTER 6 (MAN) Variable Costing for Management Analysis
B. The higher contribution margin ratio of Warner Bros. segment of 75% in Part (A)
should not be interpreted that it is the most profitable segment. The fixed costs
cannot be ignored. These segments will have high fixed costs. If the volume of
business is not sufficient to exceed the break-even point, then a segment would
be unprofitable. In the final analysis, the fixed costs also should be considered in
determining the overall profitability of the segments. For this year, the Turner
segment was most profitable with operating income of $4,087, while the Home Box
Office and Warner Bros. segments reported operating incomes of $1,878 and
$1,416, respectively.
20-20
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afraid? Hear my crying, O Lord; incline thine ear to my calling, my
King and my God, for unto Thee do I make my prayer.’ With these
and other verses of the Psalms the enemy was at length put to flight;
Albinus completed his prayer and went to rest.[64] At that time only
one of his disciples, Waltdramn by name, who is still alive, was
watching with him; he saw all this from a place of concealment, a
witness of this thing that took place.”
St. Martin himself once had a meeting with the devil[65]. There
came into his cell a purple light, and one stood in the midst thereof
clad in a royal robe, having on his head a diadem of gold and
precious stones, his shoes overlaid with gold, his countenance
serene, his face full of joy, looking like anything but the devil. The
devil spoke first. “Know, Martin, whom you behold. I am Christ. I am
about to descend from heaven to the world. I willed first to manifest
myself to thee.” Martin held his tongue. “Why dost thou doubt,
Martin, whom thou seest? I am Christ.” Then the Spirit revealed that
this was the devil, not God, and he answered, “The Lord Jesus did
not predict that He would come again resplendent with purple and
diadem. I will not believe that Christ has come, except in the form in
which He suffered, bearing the stigmata of the Cross.” Thereupon
the apparition vanished like smoke, leaving so very bad a smell that
there was no doubt it was the devil. “This account I had from the
mouth of Martin himself,” Sulpicius adds.
“The father used a little wine, in accordance with the apostle’s
precept, not for the pleasure of the palate, but by reason of his bodily
weakness.[66] In every kind of way he avoided idleness; either he
read, or he wrote, or he taught his disciples, or he gave himself to
prayer and the chanting of Psalms, yielding only to unavoidable
necessities of the body. He was a father to the poor, more humble
than the humble, an inviter to piety of the rich, lofty to the proud, a
discerner of all, and a marvellous comforter. He celebrated every day
many solemnities of masses[67] with honourable diligence, having
proper masses deputed for each day of the week. Moreover, on the
Lord’s day, never at any time after the light of dawn began to appear
did he allow himself to slumber, but swiftly preparing himself as
deacon with his own priest Sigulf he performed the solemnities of
special masses till the third hour, and then with very great reverence
he went to the public mass. His disciples, when they were in other
places, especially when they assisted ad opus Dei, carefully studied
that no cause of blame be seen in them by him.
“The time had come when Albinus had a desire to depart and be
with Christ. He prayed with all his will that if it might be, he should
pass from the world on the day on which the Holy Spirit was seen to
come upon the apostles in tongues of fire, and filled their hearts.
Saying for himself the vesper office, in the place which he had
chosen as his resting-place after death, namely, near the Church of
St. Martin, he sang through the evangelic hymn of the holy Mary with
this antiphon[68], ‘O Key of David, and sceptre of the house of Israel,
who openest and none shutteth, shuttest and none openeth, come
and lead forth from the house of his prison this fettered one, sitting in
darkness and the shadow of death.’ Then he said the Lord’s Prayer.
Then several Psalms—Like as the hart desireth the water-brooks. O
how amiable are Thy dwellings, Thou Lord of hosts. Blessed are
they that dwell in Thy house. Unto Thee lift I up mine eyes. One
thing I have desired of the Lord. Unto Thee, O Lord, will I lift up my
soul.
“He spent the season of Lent, according to his custom, in the most
worthy manner, with all contrition of flesh and spirit and purifying of
habit. Every night he visited the basilicas of the saints which are
within the monastery of St. Martin,[69] washing himself clean of his
sins with heavy groans. When the solemnity of the Resurrection of
the Lord was accomplished, on the night of the Ascension he fell on
his bed, oppressed with languor even unto death, and could not
speak. On the third day before his departure he sang with exultant
voice his favourite antiphon, ‘O key of David,’ and recited the verses
mentioned above. On the day of Pentecost, the matin office having
been performed, at the very hour at which he had been accustomed
to attend masses, at opening dawn, the holy soul of Albinus is[70]
released from the body, and by the ministry of the celestial deacons,
having with them the first martyr Stephen and the archdeacon
Laurence, with an army of angels, he is led to Christ, whom he
loved, whom he sought; and in the bliss of heaven he has for ever
the fruition of the glory of Him whom in this world he so faithfully
served.”
The Annals of Pettau enable us to fill in some details of Alcuin’s
death. Pettau was not far from Salzburg, and therefore the
monastery was likely to be well informed. Arno of Salzburg, Alcuin’s
great admiration and his devoted personal friend, would see to it that
in his neighbourhood all ecclesiastics knew the details. The seizure
on the occasion of his falling on his bed was a paralytic stroke. It
occurred, according to the Annals from which we are quoting, on the
fifth day of the week on the eighth of the Ides of May, that is, on May
8; but in that year, 804, Ascension Day fell on May 9, so that for the
eighth of the Ides we must read the seventh of the Ides. The seizure
took place at vesper tide, after sunset. He lived on till May 19,
Whitsunday, on which day he died, just as the day broke.
“On that night,” to return to the Life, “above the church of the holy
Martin there was seen an inestimable clearness of splendour, so that
to persons at a distance it seemed that the whole was on fire. By
some, that splendour was seen through the whole night, to others it
appeared three times in the night. Joseph the Archbishop of Tours
testified that he and his companions saw this throughout the night.
Many that are still sound in body testify the same. To more persons,
however, this brightness appeared in the same manner, not on that
but on a former night, namely, on the night of the first Sunday after
the Ascension.
“At that same hour there was displayed to a certain hermit in Italy
the army of the heavenly deacons, sounding forth the ineffable
praises of Christ in the air; in the midst of whom Alchuin[71] stood,
clothed with a most splendid dalmatic, entering with them into
heaven to minister with perennial joy to the Eternal Pontiff. This
hermit on that same day of Pentecost told what he had seen to one
of the brethren of Tours, who was making his accustomed way to
visit the thresholds of the Apostles.[72] The hermit asked him these
questions,—‘Who is that Abbat that lives at Tours, in the monastery
of the holy Martin? By what name is he called? And was he well in
body when you left?’ The brother replied, ‘He is called Alchuin, and
he is the best teacher in all France. When I started on my way hither,
I left him well.’ The solitary made rejoinder, with tears, that he was
indeed enjoying the very happiest health; and he told him what he
had seen at day-break that day. When the brother got back to Tours,
he related what he had heard.
“Father Sigulf, with certain others, washed the body of the father
with all honour, and placed it on a bier. Now Sigulf had at the time a
great pain in the head, but being by faith sound in mind, he found a
ready cure for his head. Raising his eyes above the couch of the
master, he saw the comb[73] with which he was wont to comb his
head. Taking it in his hands he said, ‘I believe, Lord Jesus, that if I
combed my head with this my master’s comb, my head would at
once be cured by his merits.’ The moment he drew the comb across
his head, that part of the head which it touched was immediately
cured, and thus by combing his head all round he lost the pain
completely. Another of his disciples, Eangist by name, was
grievously afflicted with immense pain in his teeth. By Sigulf’s advice
he touched his teeth with the comb, and forthwith, because he did it
in faith, he received a cure by the merits of Alchuin.
“When Joseph, the bishop of the city of Tours, a man good and
beloved of God, heard that the blessed Alchuin was dead, he came
to the spot immediately with his clerks, and washing Alchuin’s eyes
with his tears, he kissed him frequently. He advised, moreover, using
wise counsel, that he should not be buried outside, in the place
where the father himself had willed, but with all possible honour
within the basilica of the holy Martin, that the bodies of those whose
souls are united in heaven should on earth lie in one home. And thus
it was done. Above his tomb was placed, as he had directed, a title
which he had dictated in his lifetime, engraved on a plate of bronze
let into the wall.”[74]
The simple epitaph, apart from the title, ran thus:—
“Here doth rest the lord Alchuuin the Abbat, who died in peace on
the fourteenth of the Kalends of June. When you read, O all ye who
pass by, pray for him and say, The Lord grant unto him eternal rest.”
CHAPTER III
The large bulk of Alcuin’s letters and other writings.—The main dates of his life.
—Bede’s advice to Ecgbert.—Careless lives of bishops.—No parochial system.—
Inadequacy of the bishops’ oversight.—Great monasteries to be used as sees for
new bishoprics, and evil monasteries to be suppressed.—Election of abbats and
hereditary descent.—Evils of pilgrimages.—Daily Eucharists.