y pull him back trying to get away but they put you back in and there's a poker game and there's a lady who was a us o dancer on the first cap in america has the leading what's a us o dancer pardon me i let it go the first time no cap in america in the first film world war two cap was in europe and they were the the entertainment so when steve understood i made the connection yes okay so user going to watch it this week oh this weekend this weekend yeah uh hi greg and telly to me thinks the blackbird let alone leaving people feeling flat oh we'll probably do the opposite as i bet it'll be the next shark nandu shark now though i i think i really think sharply could be uh as flatly is on the lrs tonight oh it's on the lake lake show tonight i might have to watch that yes i never watched that program but i might actually have to watch this uh they couldn't afford out roberts now as he's fresh from five shark from five roberts isn't the shark sequel to three-headed shark right kevin sorry i missed you the last couple of weeks kevin because we were at no bees and stuff and i didn't get to it right okay so he's on the lake lake show tonight yeah there you go now kevin could be right that shark nato thing i think there's like ten of them it's huge yeah they're huge it's massive and the concept of it is insanity it can be so good it rain sharks and what i watch so see we presume yeah but we know how you get the physics yeah but see we presume right if you think of right if you want to make top gun you make hot shots right and that's it's ironically entertaining and funny and then you can make multiples of them yeah but with a lot of those shark films and there's a few other examples of course yeah um you know it doesn't have to be funny it can be so bad it's good without it having to be accommodated yeah of course yeah it does and and like i've mentioned before mystery science theater 3000 which had episodes on netflix and they showed they had a vast library like 200 truly bad films that are hugely entertaining to watch because they're and it's not just from the 50s or 60s or 70s they have in the newer episodes they were including ones from as recent as 2008 like you know the pacific rim movies where someone did a sort of Atlantic rim which is very cheap look at big robots and it's so and they mean it they're obviously trying to be quite earnest but it's terrible and it's like you love it because you're like i can't believe people film this even if you go back to the days of the video store you know there was one line right of the latest films a mix derivative there was another couple of lines of you know films from a few years back that we haven't watched that in a while yeah the rest of it 90 percent of it was full of tatt just stuff like blackbird yeah wasn't it maybe not quite i i think blackbird might be to a lower level but you're right cheap bad movies yeah cheap bad movies and there's a certain charm to them 90s cheap action films are quite charming yeah they can be but they're not good but they're entertaining see good and entertaining not always the same thing all right blackbird now if you're googling it don't put a space between black and bird or you'll end up getting the tv show the ratings for an excellent tv show which i am definitely gonna other people after you recommending it it's so again in conversation you have to put blackbird together there's a couple have been on id mb and they're like it's amazing it's brilliant wait till you see it and stuff and i think that the reality might dawn that it's not eight out of tenor very soon okay i can't wait for you it could be brilliant i may be calling it the best film since on calling cute who knows so if you like what a load of nonsense that is it's not going to be that good but if you are interested battle if you're interested in finding out what michael and finnula think of blackbird they are actually going to watch it this week and we're going to give a review of it next friday and i honestly that's appointment radio i feel like it's more than likely we're going to be going tomorrow night though yes i'm on board for that and if you can't wait just come and stand on the set of the steps and you'll hear us arguing about it as we leave as we leave or well the credits while the credits are rolling which is usually when we start our arguments about whether we like the movie or not so while the credits are rolling you'll get it well if it's better than crawdads i'll be happy i mean you you build crawdads i was going to be our radio let's take a break coming up in the next 20 minutes we are going to be giving one of you who are entered our competition and by the way the lines are now closed the internet portal is now no longer of use to you because all the people who have bought tickets their names are going into the trembola and we will be giving it a few more rotations digging in deep and one of you is going to win 10 000 euro in cash two and a half thousand euro is amazing i would love it it would just give you that little lift it would cover the home heat and all for the year i don't know what it might cover but 10 i can start thinking about bathrooms do you know what i mean i can start thinking bathrooms and maybe a little holiday that's all ahead of someone out there okay we'll be back with that and so much more after we take this break do you currently have vacancies that need urgently filled have you tried various ways to find new staff but didn't succeed let highland radio help you source and fill your current vacancies in the most cost-effective way simply sign up to our new job spot and we will tell our listeners about your vacancies both on air and online every monday wednesday and friday during our prime time shows we will broadcast the latest job opportunities across the northwest and into county's dairy and tarot all job listings will be available online at highland radio dot com for more information contact the 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and i want to get you on board that leaves me with a hundred and fifty what would you be a superhero i didn't know i wouldn't know i'd probably just go for a comedy first i'd probably try and and do something funny that'd be my short yeah do a comedy i wouldn't be it wouldn't be a james bond thing no god knows you haven't achieved it so far um finula there's no part for you in the film greg there was up to about 30 seconds ago but it's not happening now you're blowing what about you finula uh oh i would be straight on to kevin feige and oh of marvel and just say kevin come yeah name your price i will be this money would be no one oh yeah i will be kept main your price let's just make the craziest craziest kind of a i get an accidental segue here um she hulk on disney plus um never i saw one trailer of this this is sort of in that superhero we type world i think uh yes did it need to be made is it any good i uh i would the tv almost it's not rating itself so far on the tv it's only just started we're only three episodes into it i'm it's not that i'm not enjoying it it's fine more when you ask the question did it need to be made i'm like oh i don't really see why it needed to be made basically what it is is this is bruce branner's cousin she accidentally gets infected by his blood therefore making her a hulk as well and she happens to be a young woman who's a lawyer and it's uh she's now working in a the superhero division in this uh law firm and all her cases have stuff to do with um different types of bad and good superheroes that have shown up across the the marvel world anybody that's into the marvel movies will know it has been a big by the time the kind of the avengers finished has been a massive big blend of alien and uh earth so it's taken away there the thing about marvel is though it's very hard to know whether or not because you don't know where it's going to come in later on this is part of this new set that but in terms of this program for no i presume it is you know a woman who happens to be a uh a she-hulk in everyday sort of situations or maybe live stuff and that yeah she can control it more than bruce banner could so she just can flick it on and off whenever she wants to okay so like what new stories are they trying to tell here or are they progressing hulkism i think that's what they're doing more than antennas i don't know michael probably knows more about the comics or whatever i've never really read the comics on it but this seems to be in line with what they seem to be doing in marvel from this particular because they call them different phases and this phase four that they're in now is a lot of these tv programs and they seem to be lining them send self up to have like a brand new kind of avengers at the end of it that you know they don't need the tony stark they don't need if they do they'll have a new iron man you know everything's got to be new younger cast that really seems to be what they're doing and i don't understand why they're they're edit now bruce banner and they're bringing in another generation of it in the scale of the tv programs this doesn't rank very high you know if you put this up against now loki or wander and you know even the uh the winter soldier the flying guy in the winter so sure it's good to have you back yeah if you put it up against them it doesn't rank very high and that's what fans will judge it against yeah well that's what i'm judging it against at the moment now there just seems i don't know what it is but the last two that they've done which is miss marvel and this one uh i just found them a little bit juvenile which is unusual for marvel because normally the the beauty what i love about marvel is is that it spans oh there's no generation that you satisfied that even as a fan they're not flugging a dead horse are you satisfied that it is maybe not great scripts it's not or is it the fact that you've seen it before if you want to watch a hulk you'll watch the hulk you don't need to see his niece or something like is it badly made or or maybe you've just maybe you've just had enough maybe this phase is one phase too many well i just think for me what it is is that it was always very they were always very smart and i'm not finding the miss marvel or this one as smart as the story lines and the different things that are happening in it there's no real complexity in it which normally is kind of the thing of of a comic book you know there's a kind of a hidden complexity so from a six-year-old seven-year-old can watch it just for the action and stuff like that but then you're getting more out of it kind of nearly the older you're going through isn't that i'm not finding that in these two but i mean i'm in it to in it with the marvel i love there maybe so if you see where it's going to go yeah i'm up so in terms of the she hulk um with with with comics like was she hulk out at the same time as the hulk the character arrived in 1980 i have the first issue and i read go figure go figure and then there was a revamp in the past 19 i don't do that i don't do that i'm annoyed but get out and get out and read it read the darn thing well people buy two you see and they do for their pleasure yeah you're right yeah they do they have a reading copy and oh hi you're back in the film greg i just watch uh porn stars she she's by the way there's a famous clip of the lady who can know the very very expensive the awn yeah the big she came out with a very expensive comic she hulk is a comedy series so you have to come at it like you're a lot watching something like resident alien or big bang theory it's a half hour comedy series it's the first time marvel has done that miss marvel was a family our kind of show so it's like you can't really it's like comparing big bang theory to the wire you count they may be in the same universe made as a comedy yeah it's a half hour comedy she talks to the camera and she was she hulk have you watched it as well i watched it right are you not accepting it's a comedy for no i'll accept that maybe it's trying to be okay okay but it's a half hour comedy so she talks to the camera she talks like like in the episode last night she's the thing about your this is the thing i have a difficulty with this is you talk about it's like comparing the big bang theory yes wire but it'd be like comparing characters from the wire who also star in the big bang theory yeah you know but they don't do that they don't do that well i just wonder can we as the audience easily switch between drama and comedy when it's in the same relatively same space i think part of what kevin fey he does very well is and he's always done it but they're getting more extreme is that each marvel film is a different genre like they've always been you had they were more they were closely related because they were like a heist movie or a high school action movie or a super sci-fi movie set never space but as the brand as the studio gets more successful they're pushing the boundaries more and this is where the fact that they're all marvel product works against them a bit because people expect this to be like iron man are expected to be like the hulk movie and it's never intended to be it's it's meant to appeal to a different audience by and large it's meant to appeal like i watched them on thursdays night and i watched resident alien back to back with it and they're both basically the same show they're very compatible shows what are you giving it out of ten eight good solid well so far i'm three in there seems to be a lot of stuff happening that we haven't really gotten into yet um so but i'd probably only be given in about a five or six i have to say at the moment definitely in three in it that used to be what you gave amazing shows we have actually convinced you know that there is a structure here one zero and ten so we've achieved something right okay um we are getting very close now to giving away ten thousand euro on the program uh if you want to watch the process by the way and you know i think at this stage the whole show's broadcast every day on our website highland radio dot com and also on highland radio arland on youtube and across our facebook pages if you want to watch and see and there's a two second uh gap between what goes out on air and online so you're not missing a thing if you want to watch the draw taking place then get on to our socials or onto our website highland radio dot com and you'll be able to enjoy it there we're back in the company of my clan finula after these hello how can i help you i'm looking to claim on my insurance policy okay and what type of chip do you need to claim for it's not a chip i was in a minor accident and was your windscreen chipped in this accident no it's just my back light and the bumper so your windscreen is not chipped no unfortunately our policies only cover chips do you get the feeling that you're not getting the right cover well at local 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dodds which i love great fun and i last week i watched van der waak which was okay so this week i tried the channel five one and so it's two hour murder mysteries based on the pd james novels pd james she wrote 14 novels about adam dugleash through the 60 70s 80s up 2008 and itv adapted the series from 1983 to 1998 a very long running show with roi mariston as adam dugleash and so channel five have decided to go back and adapt the novels as well and they've done three of them they filmed the show in northern ireland and each novel is adapted based in northern ireland or they're just not a good tax breaks it's just tax breaks or whatever and i yeah i'm sure there's a few other reasons as well because they're starting off the show set in the 1970s so the first three novels have been done they've set to sign as well i i think they i never said that but you're implying it well it's sort of what i've read from what they talk it suits the aesthetic for what they're looking for in terms of the the feels and the backgrounds and all this kind of stuff because he's driving through these country roads a lot and it's meant to be january 1975 so it suits their aesthetic their visual aesthetic so each novel is adapted into two hour murder mystery all self-contained all self-contained each one and i have to say i watched the first one last night now enjoying mcdonald and dodds was okay with van der wok i'll go back and watch another van der wok but i absolutely loved dawg leash it's so smart it's such it's another level it's top tier murder mystery the the lead you know the yeah pd james yeah the the lead guy the guy whose name is bernie carvel and i wouldn't have been familiar with his work he reminds me of and my favorite of the itv shows is manhunt with martin clunes and i like the fact that that detective feels like a detective he's very calm and very you know he's quiet and he's thinking carvel's version of adam dawg leash is like that now in contrast when i watched van der wok last week the first episode he's he's quite moody he insults everyone around him and the opening sequence of it to show us that he's super cool had him chasing a suspect in a bike chase around amsterdam and diving across and bringing the guy to the ground and it was okay but on this show dawg leash just comes into a room and he's there in his his coat and he's taking everything in and he doesn't they don't try to make you think he's cool but you feel that like colombo this quiet guy or the martin clunes guy is actually the cool they don't have to tell you he's cool yeah you can pick up van der wok what do we call it van der wok yeah there's a new series out about that and apparently they've switched it up a little bit maybe it's talking to what you're talking maybe yeah they're making it feel like it's more based in uh where did it say it was again it's amsterdam yeah it felt like it could have been anywhere yeah it was there was no sense of amsterdam apparently the new series there's more on the third that'll be their third series i watched it last week and i will watch another one but i was thinking of you greg because it's in amsterdam it's all english actors they're not putting on accents i couldn't care less but i was thinking it's like the drone shots i'm like i have a little greg hues on my shoulder the worst one the worst one of that is no no it's documentaries right where the person asking the questions doesn't use a microphone i don't understand oh yeah it sounds like get up beside the microphone ask the question yes or buy a second microphone for the person looking in the water take their seat i know you're either asking the questions on there are you're not yeah okay you can see the producer saying um sorry do you want a mic no i'm gonna shout it from the back of the room okay we'll subtitle it then so who's charged the drone i love how great as a list you're i'm gonna soon not be able to watch anything it's between drones between accents and between off-camera interviews without mics you're ruining everything that i want so dawg leash has really been a pleasant surprise yeah i i would rate it like nine doesn't like a two-hour self-contained murder mystery that doesn't i love veera i love i see i've not seen many of these i know i've i know i know lewis awesome i know okay i've watched lewis i'd say three or four times it's so good the manhunter one you reference that's the one that detective he actually is involved in the writing it's true yeah okay yeah i enjoyed that yeah it's very very true mcdonald and dodds is very good but mcdonald and dodds is deliberately light it's amusing and it's escapism and the crimes are elaborate and unlikely but what i loved about dawg leash is that it's not amusing it's deadly serious and it's although the crimes are really well i've only watched the first one but although it was incredibly intricate it doesn't unravel when it's over it's like a good colombo you're like okay you could whereas on mcdonald and dodds you're like nah that couldn't happen to me because if you're relying on annoying somebody enough so that they go to a house at eight o'clock and turn on the light and get mistaken for somebody else and get shot you're like no no it's very plodding in some ways with the with the dawg well i haven't seen this new dawg lewis but no one knows when they've done him and i've read some of the books and like he's he's a poet so he's a poet he's more of an intellectual and great didn't know it no i didn't things go very uh kind of slowly through it yeah and then once it's done then you're like oh yeah yeah totally that's the guy that vanilla do you remember because i've asked a few of my friends during the week nobody that i've spoken to remembers the rye marzden show which ran for 15 years the rye it was it right now they call it the adam dawg lewis chronicles but they usually it was like it would be a six episodes shroud for a night and gale six episodes death of an expert witness six episodes the black tower but at this ran for 15 years and it was a premier itv show and you don't remember either for now somebody must remember no i think a lot of this stuff goes in one ear and out the other but this was like one eye and out the other or whatever but this was a contemporary of like morse like you know it started before wasn't everyone remembers morse there's a lot of stuff out now like if you're talking about like uh say that the programs that you've been mentioning like manhunter and all that kind of stuff you might watch three or four of them but there's probably a lot of people will go to the grave having never watched dawg lewis or that or dawg lewis or that one that was based in that's based in amsterdam it's round three series i'd say there's a lot of people in every oh i would agree of course so i presume it's that but yeah just in that time so i was giving dawg lewis a nine i was very impressed that's just on the first two hours and finally he's preaching to the converted here because i'm done i'm i'm i said i'd love to because i've actually been looking for one i've been rewatching stuff again because i'm rewatching veera and i'm rewatching i'm saying crack you know rewatching rewatching stuff trying to find something but i must see because i don't know if i have channel five i'd love to see can i find that it's um your it is in sky but you have to add it in all the channels do you know how to do that oh i don't know how to do that i don't want to get in a boy oh while you're here just make this make that work make it work why do i just see him with a dickie bow on i don't know what just the way you said i just don't know somebody has to come in and do for me i don't know how to do it but if you like that you should totally try wallander and oh yeah and young wallander now they've done a really good job of it on netflix they they redid it and it it was very good again like that two hours very slow yeah you know nordic well i'm yeah i'm definitely remiss i'm i'm not up to date on a lot of these things so and i want to try some and this guy i follow on twitter david brown and he writes for radio times and he's a huge tv fan he's not just doing his job so he tweets constantly about shows he loves it was him got me into mcdonnell and duds it was him got me into doug leash so following david brown on twitter got me to find if you're michael because he speaks to you he speaks to me right fenula um there's a lot on uh your list and i don't want to pick something that you're not really passionate about speaking about although i'm sure you love them all they wouldn't be on the list um is is it notable that only murders in the building has has it come to a conclusion yeah i will i put only murders in the building on it because uh we had talked about it ages ago when i started the second series and i was like i'm not sure how the second series is going to go because it's very kind of specific and the two guys that are in it are like they're just so specific in the way that they act and that kind of thing you know you just have it in your head as to what they should be like but the second series was actually turned out to be really good it dipped a little bit it was probably a little bit long you know the way you felt like maybe it was one episode too long they could have chosen it down a small bit but it actually um i really enjoyed it and then it ended with a new celebrity guest because they have all these celebrity guests and it ended with the new celebrity guests i won't give away the thing but i am chomping at the bit now for season three yeah and the whole way through it you're kind of like they'll never knock another season out of this because as you can imagine with the name like only murders in the building you're like how many murders can happen in one building although again murders she wrote everywhere Jonathan Jennifer Hart went as well people go kill you never invite them to your house you definitely don't uh same with uh Angela Landon what is the attraction to this i think i think it's great to see two great actors um you know they haven't sort of typecast themselves as people that clearly were famous 30 or 40 years ago and now they're at this point like it's it's a it's a very nice program to watch uh the dynamics of it the relationship stuff well they have a genuine friendship but i think that comes across that they kind of knock play off each other a bit and i but they're not did the ring do you know what i mean it's like they're it's i just think they've done it really well yeah but i suppose it's just um like martin short and of course can't take a visit to the man with two brains yeah thank you martin and martin short i would never have remembered martin short but i know i know i got the wrong way around but they you can tell one that they've had a long um that they've a long relationship and friendship and then the the girl that they brought into it i was a bit iffy about her in the beginning but actually she's very droll between the two of them very yeah so i like like people have described her as a revelation she's very droll very droll in it and not but i like that up against the other two because they can be you know like a couple of times she says that you know she turns them and they're kind of dithering as it on purpose if you know what i mean that sort of thing and she turns them she's like okay are you having a stroke or did i yeah what is going you know she's very kind of droll it's done in a it's done in a in a way i just think it's really really very well done because i think they could have fallen down of some you know plot holes that would have been really obvious or sort of character or it's just it's a pleasant because you care about her you care about the two of them you genuinely find yourself caring about yeah and then just the periphery characters you know like in it they sort of started pulling in these different characters in it and you're just kind of like one of them's found love in the middle of this the second series and you're like you should not care one way or another about this person it literally it couldn't be further from the edge of the character you know of the arc of the story and yet you're kind of like i think really what it is it's just excellent writing yeah Steve Martin was trying to do this for years apparently he had the idea 10 or 15 years ago and it took them that long to sort of get it together into their heads and i suppose he aged into the park because it was always about kind of two old guys it wasn't supposed to be a younger character in it but um anybody i've talked to about it they were all kind of like when they got to like see you're in the middle of it uh you you kind of start thinking stuff i don't know now whether they'll get a series two out of this series three out of it now all of a sudden it's finished and i'm like oh my god when exactly is it coming out when's it coming out uh it just looks like it's going to be really good speaking of podcasts and i'm looking forward to finishing that um the only podcast i've listened to that really got me was The Teacher's Pet um focusing on the Lynn and Chris Dawson story um it was from the um Australia that they're um the newspaper and they did this series and it focused on on this case and uh Chris Dawson was in court this week and i've already was delivered i don't know if i can ruin it because they haven't really made an updated episode it's all over the the news but he was found by a judge because they couldn't use a jury because of of the contamination of the uh the jury so it was it was in front of a single judge and the judge found that he was responsible for Lynn Dawson's uh death and other than sort of podcasts about things i'm interesting in in you know a box or something like that there this was the only podcast that was so Moorish for me and now um off the back of it it's it's um a trial took place and he's been convicted it'd be interesting to see because there was a thing on it was that um he has always claimed that she's in England missing somewhere she's just apparently spotted in a picture in the background in some newspaper or something like that she was on them and in the background but there's no evidence at all that what's interesting about it is there is zero evidence that he was responsible for her disappearance or death there's no evidence whatsoever yeah there's there's according to the podcast anyways there was no physical evidence just that she has disappeared yeah and um he was i think saying that he was a twat is putting him behind me but it was very similar to the cork murder yeah in which you're like i could never find that other than it's on store what's it on story villainous not story villainous no it's on audible or audible that's oh west cork or that's very it's very easy definitely listen to it it's very well done but my similarities was it was in the sense of the person who is being accused you're not a hundred percent sure whether that person had done it and there doesn't seem to be a hundred percent confirmation in uh evidence space you know what i mean or forensic space but yet that individual appears to be very strange very does very strange things do you know what i mean that makes you kind of think maybe but i mean is an awful lot in that too because the burden of proof you know even in a circumstantial trial i don't know it's can it be about your feelings or logic and i don't know but anyway i think it'll be appealed but that's uh it was it's probably really the only podcast i've listened to start to finish based on something like that okay i definitely recommend it it's very good yeah right um i think we should give away 10 000 euro if you want to watch this draw get onto our website now highland radio dot com or on highland radio island on youtube or on our facebook page pages one of you who purchased a ticket is about to win 10 000 euro we'll be right back with that school's back sealed probably want healthy snacks that can fit in a lunchbox luckily ledle has bags of savings on fresh fruit like lucy's e-pelers only 19 cent fun-sized pink lady apple's just 99 cent and snack carrots at a bite-sized 49 cent that's big discounts in small sizes school days cost less at ledle more for you kids going back to school with donnie gall's largest selection of seven cedars available make sure to visit i motors all of our cars come with up to 12 months warranty and are fully checked over by our experienced team of technicians call today or visit i motors dot ie ready steady grow child care center bully buffet require a full-time child care assistant with a level five or six qualification a part-time child care assistant and two child assistants to cover maternity leave and a cook with experience of home cooking for further information contact paula on zero seven four nine one nine zero one five one or send your cv to info at rsg child care dot com if you're pregnant it's time to boost your protection from covet nineteen protection from previous vaccines are from covet nineteen infection decreases over time your next vaccine will help protect you and your baby from serious illness in the months ahead for information or to book an appointment at a hsc vaccination center visit hsc dot ie call our team in hsc live on 1800 700 700 or contact a participating gp or pharmacy from the hsc for us all hello greg hughes here inviting you to join us for a special two-hour show this sunday as we broadcast live from the london irish vintage clubs 10th annual vintage day on the grounds of chacal gales we've loads of special guests live music and plenty of crack that's this sunday live and highland radio from 12 noon or watch the show on our website youtube or facebook and if you're in london come along and say hello okay you're welcome back to the program and michael has turned into shawn hi shawn a bad change uh fenula what are we going to do now i wasn't going to ask you to comment on that right what are we going to do let's um talk about what we're going to do we are going to put our hand into that thing back there can't wait to see the background and we're going to pull out a ticket and that person instantly wins 10 000 euro we'll try and make contact hopefully they'll come on and say hello brilliant uh but as soon as the number comes out and we see the number that person is 10 000 euro witcher i'll just give it a spin okay uh on you go there now you're spinning fenula spinning she's spinning i mean we're going to have to get a new table are you ready yeah okay i'm going to tell you about how this is actually the bookcase from my office right have you got it open there we go okay let us wait for this number now i'm going right down to the bottom now so hopefully it is here you go number five one two seven all right swing it around here five one two seven one of you has just won 10 000 euro how exciting five one two seven okay you might know your number you know you've won uh but we're going to give you a ring just to confirm that information five one two seven ten thousand euro wouldn't it be lovely what would you do with it shawn oh definitely definitely a holiday gregg yeah definitely going to golf would be involved somewhere absolutely go and play golf for at least two weeks uh family holiday and i'd probably give that's a separate holiday i take it yeah i'd say put this put the family want to be fabulous okay yeah holiday'd be lovely fenula oh no well i always wanted to for my fiftieth was to rent a villa in italy for a month i've never been to italy to live somewhere for a month because you'd live you have to get groceries and stuff yeah it rented for a month and then all the family then could come out and visit whenever they wanted to so you just wouldn't have you know you wouldn't have them all the time now yes but you could just lie around then and uh you know read my book and be in the sun awesome that's what i would do with it yeah i do watch the a place in the sun for all those reasons oh but do you know what i do do you know when they've got like a budget for a 60 or 70 grand or something or 100 grand i enjoy those but if it's like we've got 380 grand to go to switch them off i'm the opposite i'm the opposite i want to see big i know i'll never do that one i just would hope maybe i could win a small amount on the lotto and do the 80 000 and get in a top floor apartment backstreet in alba ferra you know that's the only thing but uh no therefore we we should make a program a life in the rain where people in spain have a budget to come and buy a house in donningall yeah a place in the rain i like that i think they love it look at all the people that come here i'm always amazed when you meet people who move why are you coming here so my arthritis gets worse and uh i want to wear my raincoat yes twice in the one week i enjoy playing golf but i don't i i want to not be able to do it you know that kind of stuff making that a little bit harder because it's a life in the rain a life in the rain coming of course we i love it i wouldn't go anywhere else uh but i could see the life in the rain show right okay ticket number five one two seven we're gonna be announcing the winner very very shortly but we're also going to see if we can get them onto the telephone line and a big thanks to everyone who who took part in the competition and a big congratulations to four winners already collecting two and a half thousand euro each on lee show david show john show and it started off on this program and it's ending now with the 10 000 euro so um no it's for that we've been delighted with the response for and it's just been amazing once again like all the listeners have really gotten in behind it and uh it's just so fantastic to be able to give away this kind of money to our listeners out there and as i particularly this time of year with kids going back to school christmas around the corner everybody giving out about the cost of expenses for the electricity and their heat and all that and also to me and i know you know sure one might start looking at me if today say don't say that but the thing about this is i mean lots of people do these types of competitions on facebook and stuff right and they're across all of ireland and across britain and an awful awful awful awful lot of people enter you know what i mean and it's you know it's always a game of transport because it's this northwest based you know what i mean people who are listening will know the person that's one you know what i mean and it's from a smaller pool which i like because then you know and there's been we've been so lucky with all of our winners they've all been local they've all been just spread right across the county which i always think is fantastic that you just see it happening popping up all over the place like it's not just in one spot stay where you are the two of you we're going to take a quick break and one of two things is going to happen i'm going to simply announce the winner's name or they could be on the telephone line it's up to them there's no pressure you see new farm schemes get the green light for more in your farmers journal is paul mooney eu commission approves ireland's cap plan we reveal how grain growers get just one cent from a pint of stout fears over fertilizer supply for next spring farmers will foot bill for extra tb testing have we reached pig milk price demand for firewood soars and ram prices increased by 46 euro ahead plus don't miss our focus on autumn animal health inside this week's irish farmers journal on sale now what's your dream job lawyer engineer criminologist or software developer do you want to develop renewable energies create the next great drama or improve people's health anything is possible at ulster university negi campus where you can study in the heart of dairy london dairy clearing places are now available to help you realize your ambitions it's time to say hello future apply now for september 2022 at ulster dot ac dot uk the renowned galon hotel group valley buffet featuring the villa rules and jackson's hotels are hosting their autumn wedding showcase on sunday september the 11th from one till four p.m take the opportunity to view both venues fully dressed and meet with the wedding teams find out more on galon group dot com wine sale enjoy alcohol responsibly joe gallagher entertainment presents christ norman the original voice of smoky returns to donnie gall on the 30th of october to the mount harrigal hotel letter kenny tickets on sale from the mount harrigal hotel reception joe gallagher entertainment office and ticketmaster dot ie okay you welcome back to the program patricia hunter uh from r it's good morning to you patricia good morning greg it's greggy how are you keeping i'm very good thank you excellent stuff i think you bought a couple of tickets didn't you for our summer i did my heart pound in great and i think you bought six tickets i did indeed yeah and you put them in different people's names i did well guess what five one two seven came out and that's the one with your name on it patricia oh my god you have one ten thousand euro what do you think about that oh i can't believe it oh my god my heart is actually pounding in a good way oh okay that's good that is good so not only i think you put them in different people's names and yours you're the one that won my husband and my three children and one of the girlfriends right pack your bags tell them to stay where they are this is your 10k you're spending it patricia oh my god i can't believe it congratulations do you have any idea what you might do with it patricia oh i haven't a clue but i'm like i would be packing a bag and going somewhere isn't it brilliant you can do that now you've got that little bit of room and it's lovely and you can decide to take himself and the other three or just whatever it is it's all up to you whatever you want to do it's 10 000 euro in cash and it is yours and we appreciate you coming on and speaking to us as well to share the great news because everyone will be delighted to hear this news for you patricia oh i'm so delayed thank you so much all right take care have a good you probably will have a good weekend though will you oh i'll tell you all right we'll be in contact with you too there'll be no cooking this evening not i wouldn't cook this weekend uh right okay congratulations patricia it sounds like it couldn't have gone to a nicer person and we appreciate you taking part and i'm so delighted for you oh thank you so much thank you best luck to you and all the family take care of yourself patricia hunter aards creasla uh who is the winner of the 10 000 euro she bought six tickets and um the winning tickets the one in her name i love that so the generosity and that good will has been rewarded with her winning the cash and the other thing is great five different winners yep yes but don't why would you bring that up against great do you remember the first time when we were launching this he was insisting that someone's probably going to win two or three times i know and it was like you were like a dog with a bone you wouldn't let it go the probability of it was was non-existent it's been fantastic let's say five winners all got in a nice bit of cash heading into the winter months yeah indeed it's brilliant stuff listen what's up nice to do with it excellent well shone thank you thank you all right we appreciate your time and michael you hop in there can we say goodbye to you because you're always uh so good right okay there we go anyone watching now what's just happening okay all right brilliant stuff that's that and you called him so good and you called him so good i know it's earning wow patricia hunter art creasela well done to you congratulations it's lovely uh michael isn't it yeah i found this yeah it's absolutely she was delighted it's a lovely lady and it's a great boost fantastic you know i hope her heart is coming down yes but that's a lovely one do you know domain normally for me it's like shall i ring now knock or not is there's a panic tackle and i can say that i'm not taking the hand that's the truth yeah but that's a nice heartbeat because you know you're gonna get a you're gonna get a a bit of good news uh right okay listen fantastic stuff have a great weekend finula hi we'll be at blackboard we will see you next week okay and you have a fantastic weekend and you too greg don't forget now everybody to join us on sunday between 12 noon and 2 p.m we're broadcasting live from london as part of the vintage day over there and we have loads of guests lined up you can listen to it on the radio also if you want to watch it you can watch it on our website and social media if you want to see who's milling around in the background and if you recognize any faces all of that uh on sunday at 12 noon and donals in for me on that monday have a great weekend everyone stay tuned john breson's coming up around the northwest after uh we get a news update and we say good morning now or good afternoon in fact to donal kevner hi donal thank you great good afternoon the joint funeral


Hello and welcome to the session in which you would look at joint product costing and buy product. This topic is covered on the CPA exam, cost accounting as well as managerial accounting. Whether you are an accounting students or a CPA candidate, I strongly suggest you take a look at my website farhatlectures.com. I don't replace your CPA review course. I am a useful addition to your CPA review course. I explain the material differently, helping you understand your CPA review course which will help you pass the CPA exam. I can add 10 to 15 points by providing you alternative explanation, alternative resources that's going to help you pass the exam. Your risk to try me is one month of subscription. Try it. Give it a try. If you feel it's helping you, you keep it. If not, you cancel. That's your risk. Your potential return is actually passing the exam. Are you willing to take that risk for a lifetime investment? And if not for anything, take a look at my website to find out how well or not well your university is doing on the CPA exam. I do have resources for other college courses as well as CPA sections. If you haven't connected with me on LinkedIn, please do so. Connect with me on YouTube by subscribing, liking this recording. Connect with me on Instagram, Facebook, Twitter and please follow me on Reddit. So let's start to talk about joint product costing and buy product. The first thing we're going to learn is technical terms. Some terms that's going to explain this concept. Then we will work an example to show you how the computation actually gets done. Starting with the joint input. So joint product costing is when we have an input, some sort of a resource that we are using and it's going to produce many different products. So we're going to start with an input. And that input for our purposes, it's going to be the crude oil. So we extract crude oil from the ground as a natural resource. That's our input. That's our joint input. Sorry. And this joint input, it's going to incur common production process cost. But it's going to yield. It's going to produce multiple product, multiple output from this one common source. So we're going to have one input crude oil and we're going to have many product. Well, so we have a joint cost with common process, common production process. And at some point, we're going to start to split off. In other words, we're going to start to have different product. We're going to start to, we're going to turn the crude oil into actual oil, gasoline, chemical, kerosene, so on and so forth. So we have something called the split off point. The split off point, the split off point is where the product with individual identity started to emerge. So it's no longer crude oil. It has been refined. Now it's gasoline. It's no longer crude oil. It's becoming chemical, so on and so forth. So joint product, our product from the joint production process that has relatively substantial sales value. So these are our joint, our joint product. Okay. Now, then what we do here, we can sell them. For example, we can sell the gasoline at the gas station. Oil, for example, we can do separate processing, further processing, then sell chemicals. We can do separate processing and sell. We call those separable product costs. So sometimes what we have to do is we have to process these items, these individual product a little bit further, or we can sell it. I'll talk about this later on, but those are the basic terminology. Now, the key in this session is how to allocate this joint cost. Remember, we have a joint cost, common production process, how much to allocate to oil, how much to allocate to gasoline, and how much to allocate to the chemical. We're going to learn about three methods. We're going to use the first method, physical measures, when that's available. We can use the sales value of product at the split off point. That's the second method. And we can use the net realizable value, which is the third method. And we're going to work an example illustrating those three methods. So that's the heart of the lecture. Basically, how do we allocate the cost here, this joint cost to the several product, to the joint product? That's the issue that we have to deal with. And as I said, sometime we're going to have separable product cost and separable processing, which we will account for those separately, because those belong to a specific product. For example, if we added a little bit of processing on the chemical product to turn it into a plastic or to turn it into some other product, we might have to incur a separate cost, but that cost will be accounted for separately. We also might have something called a byproduct. What is the byproduct? Is the product whose total sales value are minor in comparison to the sales value of the joint product. Now for the oil, I'm going to assume this is going to be asphalt. Okay, what is the asphalt? Well, it's what we lay on the roads to drive our cars on the highways on the roads, the black asphalt. I'm going to assume that this is a byproduct because really the asphalt is coming from the crude oil. It's what's left, what we cannot produce into oil, gasoline, chemical and kerosene. That's what's the left over. Now the asphalt, I'm not technical 100% whether it's considered byproduct or not, but I'm going to consider it byproduct for the sake of illustration. So don't email me saying no asphalt is considered a product on its own. It could be. But usually it's the last thing from the crude oil. Therefore it's byproduct. We might have to sell it separately or we might have to process it further. Okay, but usually the sales, the sales value is minor relative to the other ones. So this is how I am considering it a byproduct. So the best way to illustrate these concepts is to actually work an example. And specifically, we're going to be assuming we're going to have a joint input. Tuners, basically, we're going to be either catching them, buying them, whatever there is, but this is going to be our joint input. So specifically, we're going to start by having 14,000 pounds of unprocessed tuna. And this is what you saw in this picture. It's unprocessed. And the cost is $16,000. This is how much we paid. We're going to process these tuners and we're going to produce the following three products at split off point. We're going to have 2,000 pound of tuna filet. We're going to have 8,000 pound of canned tuna. And we're going to have 4,000 pound of tuna filet. That's basically byproduct scrap, not tuna filet, byproduct scrap. Basically, there's not much we can do with this. It's not that useful, basically. This is the byproduct in this process. And we're going to sell at the selling point after the split off, we're going to sell the tuna filet, 220 per pound. We're going to sell the canned tuna, $1.65 per pound. Obviously, the tuna filet is more expensive than the canned tuna. And obviously, the third product does not have a selling value because we consider it scrap. This is what we're considering it now. Or a byproduct and it's scrap, waste, whatever. It's like some of the meat really we could not use. Now, remember we have three methods that we can account for this cost. So simply put, how are we going to take this $16,000 here and allocate the cost to the tuna, allocate the cost to the tuna filet, to the canned tuna. And we're not going to allocate anything for now to the byproduct. One way to do it is to use the physical measure. You remember I told you and here the physical measure when available, what's available here per pound, we're going to try to do that. So what's going to happen is this. We're going to have 2000 pounds of tuna filet, 10,000 pound of canned tuna. So total we have 10,000 pounds. We're not going to count the scrap because there is no value in it. Now we find the proportion. It seems 20%, 2000 divided by 10, 20% of the tuna was consumed by the tuna filet and 80% was consumed by the canned tuna, 8,000 divided by 10,000. Now we're going to take the 20% multiplied by 16,000, 80% multiplied by 16,000. So we're going to allocate 3,200 to the tuna filet from the cost and 12,800 to the canned tuna. In total notice it's the 16,000 that I'm trying to allocate. Now the cost per pound now is $1.60. The cost per pound for the tuna for the tuna is $1.60. This is what we are assuming the cost per pound for each one. And hopefully this makes sense. What we did is we took the size. What we're doing here is we are using the size, the size as a factor, the size as a factor in allocating the cost. And you might argue, yes, the size is a factor. And by the way, how did we come up with $1.60? It's 3,200 divided by 2,000, 12,800 divided by 800. Now what are the pros and the cons of this method? The pros is it's easy to use and it's subtractive. We said we use the weight, the weight of the input. That's the pros. The cons is this method ignores the revenue producing capability. For example, if you notice the tuna, although the tuna filet, although we only consume 2,000 pound, but the price of the revenue is higher than the canned tuna, and each product may have its own unique physical measure. Just because you are bigger, it doesn't mean I should give you more cost. You may not be consuming more technical cost. But the point is this is one way to allocate the $16,000, which is a joint cost to the various product. Now we're going to look at another method. Using the same example that we used earlier, now we're going to be using a different method. We're going to be using the sales method, the sales at split off. What we're going to do, we're going to say, okay, we produce 2,000 pound times $2.20. The sales revenue is 4,400, 8,000 pound of canned tuna times 165,13,200. This is the sales value. Now what we're going to do, we're going to find the proportion based on the sales value. So rather than the weight that they consume, rather than 2,000 divided by 10, 8,000 divided by 10, their unit and pound, we're going to take the sales value 4,400 divided by 17,600, 3,000, 13,200 divided by 17,600. So the proportion is 25% of the cost should go to the tuna filet and 75% should go to the canned tuna. Now we're going to take 16,000 times 25%, 75% times 16,000. We're going to allocate 4,000 to the tuna filet and 12,000 to the canned tuna. Simply put, the cost per pound. Now what we are saying, 4,000 divided by 2,000 pound. The cost per pound is $2. 12,000 divided by 8,000. The cost per pound is $1.50. Basically the same thing. At the end of the day, we allocated the 16,000. Just we allocated differently based on the sales value, not the weight. What are the pros of this method? Again, it's easy to use. It looks at the revenue producing ability. Now I like this because the more revenue, the more cost you should absorb. The cons of it is changes in prices. Now these prices, we're assuming 220. What if the prices of tuna jumped up substantially or did they drop? So the prices changes all the time. And the sales at split off may not be available, may not be available easily. So that's another cons of this. As you're using the price, the price could change. The price may not be available. The price could fluctuate for various reasons. Now let's take a look at the third method, which is net realizable value. This method is used when the joint product cannot be sold at split off. Simply put, we have to process further. And what is NRV? The NRV is the estimated sales at split off. That's one way to look at it if we can sell it at split off. But technically, it's the selling cost sometime you have to do additional processing beyond the split off from the estimated sales value. So if there is no... So it could be estimated sales value minus zero. If there is nothing, if there is anything, you subtract the additional cost. This is how you come up with NRV, net realizable value. Now let's change the scenario a little bit. Remember, we can sell the tuna fillet at 220. We can sell the canned tuna at 165. We don't need any further processing. Remember, we had 4,000 pounds that was considered scrap. This is what we can do. Of that 4,000 pound, we can produce 3,000 pound. These are scrap and use it for cat foods for 3,000 pound. And 1,000 pound, there is nothing really we can do with it. But to do so, we're going to have to incur an additional $850 in further processing to turn that scrap into cat food. Then we can sell the 1 pound of cat food for $1.75. So this is what we did. Now we're going to learn how to compute the allocation using the net realizable value. There we go. First, we compute the selling. So 2,000 pound times 220 for the tuna fillet, 8,000 pounds times 165 for the canned tuna and 3,000 times 165. So this is the sales value for the three product. Then we're going to deduct additional processing costs. Remember, this is the NRV. Is this minus additional cost? Okay, so we're going to compute the NRV. And this is the NRV. 4,400 minus 0 is 4,400. 13,200 minus 0 is 13,200. 50 to 50 minus 850 equals 4,400. Now we came up with the NRV. This is what we're looking for. Now we're going to find the proportion of the NRV. Now the proportion is based on the NRV, not based on the physical measure, not based on the sales value. It's based on the NRV. And what's the NRV? It's the sales value minus additional processing because there's something we could not sell at the split off like the scrap. Therefore, we're going to take 4,400 divided by 22,000. 13,200 divided by 22,000. 4,400 divided by 22,000. And we're going to find the various percentages. We're going to take the various percentages multiplied by 16,000, each one of them. And we're going to allocate to the tuna, 3,200, to the tuna fillet, to the can tuna 9,600, into the cat food 3,200. Again, this is based on the NRV, net realizable value. Now what is the total cost? Remember on the exam, they might trick you, they might say ask you for the total cost. For the tuna fillet, 3,200, for the can tuna 9,600. Remember to add the 850. Remember to add the 850 for the total cost. So you allocate the 3,200 based on NRV, but you still have 850 to allocate the cost. Now you might be asked about the cost per pound. The cost per pound is simple. The total cost, what was allocated, divided by how many pounds you used. Total cost, how many pounds you used. Total cost, divided by how many pounds you used. And this is basically the NRV, NRV. So at the split off, we have to decide, you know, once we are at the split off, we have to decide whether we're going to sell the product as is or we might have to do some additional processing. Okay, so the company will have to decide. Now how do they make that decision? How do they make that decision? Simply put, here's what you have to do. You have to compare the additional cost to the increase in sales value. So let's assume you're going to have to spend an additional $1,000 in cost and the only thing you can get is 750, additional 750. Would you do it? You don't do it. But if you might spend $1,000 additional cost and be able to sell it for 1,500, so the revenue is higher, then you will do so. So you would only do so when the additional revenue, when the additional revenue is higher than the additional cost. If the additional revenue is higher, you will go for it. Simply put, if the additional cost is less, you don't do it. Okay, so if the increase in sales value is less than the cost, then you don't do it. If the increase in sales value is greater than the additional cost, then you will do further processing because it makes sense, it's more profitable for you. This topic is covered on the CPA exam. You want to make sure you are comfortable with it. On my website, farhatlectures.com, I do have additional resources for you for this topic. Again, I don't replace your CPA review course. I'm a useful addition. That's all what I am.  Don't shortchange yourself. Check out farhatlectures.com. Good luck, study hard, and of course, stay safe.


So for those excited about the release of the Guardian takedown free event and update, I have a little bad news for you. The event has been cancelled until further noticed. How's it going guys? My name's DPJ and today I bring you another BR3 video. If you do enjoy it leaving a like really helps out and subscribe if you do want to see more. Also before we go any further for all your gaming needs no matter the platform you play on at amazing prices and incredible weekly deals check out G2A links within the video description. So last night I was sitting there scrolling through Twitter watching the world seemingly self-destruct with all the craziness that's going on and then I got a notification from Gearbox. They released this statement in regards to what's going on in the world of today giving us an update on the release of the Guardian takedown. Something we know that have all been waiting for, they said the following. This week we muted our channel out of respect for what's going on in the world and we will be postponing the launch of the takedown at the Guardian breach. We are increasing funding for our 2K Foundations program by an additional $1 million and expanding its mission to help fight racial injustice and inequalities in black communities across the globe. Black Lives Matter. Now I won't lie I am disappointed it won't be released today June 4th and I think we can all say the same. It's something we have all been excited about and I feel it's something right now Boilance really needs. But people at the end of the day there are much more important things going on in the world and yes it's disappointing we won't get this new update and we won't know when it will drop but what Gearbox have done here I 100% support and am behind. Firstly after reading some disgraceful comments about this matter on Twitter, Facebook and Reddit etc etc where people are stating this shouldn't be postponed and it won't help anything and what's this game update and through event being postponed going to do to help. Firstly guys if you are thinking similar thoughts although I won't hold it against you I will try at least to give an opinion on what I think the very opposite. What's going on in the world of today is absolutely terrible and although I don't condone the rioting and looting etc etc at the end of the day as much as it seems people have forgotten the very reason these things are happening and I was just out there for themselves to riot and loot the very reason it all started won't ever be forgotten and it stances like what Gearbox are doing is the reason it won't ever be forgotten. What Gearbox have done is paused everything, muted everything and this in my opinion is the right thing to do. This gets everyone's attention and everyone's attention is needed right now. Attention should be on the fact that black lives do indeed matter. Now if you are one of these people that believe all lives matter what reply these two people saying black lives matter you are missing the entire point of why black lives matter and why people are protesting it right now get so angry when you reply with such because it's an ignorant reply to what's happening in the world we live in not just right now but what's been happening for a very very very very long time indeed I mean yes it's true all lives matter but how can all lives matter if black lives don't which is the point black lives matter and they matter just as much as white lives aging lives and every other form of life to put it simple for those out there struggling to understand let's say you and a few friends are riding on your bikes one friend falls off his bike cuts his leg and is bleeding you having a first aid kit what do you do do you apply first aid to everybody who's riding their bikes although only one person's fell off or do you apply first aid to the friend that fell off his bike and caught his leg and is bleeding obviously you apply first aid to the person who caught his leg and is bleeding well right now within the world we live in black people are bleeding so using the slogan of all lives matter when someone states black lives matter is one of the most ignorant things you can do right now and this stance that gearbox are doing is needed for many people to realize and understand this if many of us took this stance more and more people would wake up and listen to what's going on and not just shut the world off and carry on with their lives I mean I saw one person stayed the only reason gearbox are doing this and post born in this event is because the patch obviously isn't ready I mean people please don't have this mindset that's so ignorant it's unbelievable but yeah I'm here to bring you guys the news on borderlands and a patch which was supposed to land today and bring with it the guardian takedown as of right now when the patch will arrive we do not know but I wouldn't expect it anytime soon as there's just more important things going on in the world right now and that's just how it is as soon as anything does drop though any news on this event I will have you covered right here on my channel now the revenge of the cartel's event won't be stopped see how it was going to end today June 4th but it will continue on until the patch and the takedown at the guardian breach does arrive so when that will be like I said at the moment we do not know but you can continue on playing the revenge of the cartel's event until further notice but people for now just stay safe out there and look after your loved ones on that note we have come to the end of the video if you guys enjoyed it leaving a like really helps out if you're new around here want to see more borderlands be sure to subscribe and if you never want to miss a video I upload the content notifications on by hitting that bell button also guys if you want to support me directly and become a member to my channel do click that join button but again thanks as always for stopping by hopefully you enjoyed the video and hopefully I will see you on that next one