What's going on everyone? Sam here with late in sports cards. We are ripping 22, Penini Prison football hobby, four box break, number 58, pick your team style, read off the list of our names on our teams, Alvin S with the Titans, August M, Broncos, Barton L Colts, Brandon I with the Saints, Dean I Vikings, Harper B Bucks, Jeff S Bills, Jeffrey H Lyons, Packers football team, and Jets. Jim A with the Browns, Joel B, Giants and Eagles, John C Cardinals and Raiders, Joseph M with the Bears, Joseph W Panthers, Kevin H Steelers Niners, Kevin B Dolphins, Louis C Ravens and Patriots, Matthew A with the Texans, Patrick Z Chargers, Paul G Falcons, Peter C Seahawks, Ryan S Chiefs at the B Bangles, Tom B Jags, Zach S with the Cowboys and the Rams. Good luck here guys. Let's do it. Shane 58-1. Again guys we have spots only group break spots available tonight are in the 50 box MLB is back season opener mixer. Like I said the lineup in there is insane. Definitely check it on out. Donnie you might drop in that link really quick. Silverjack Jones and Purple Power Cooper Cup to 49 for the Rams, Romeo Dolls and Troy Anderson. I agree. Silver Nick Bosa, Sierra and Davis Price, Red Wave to 149 for the Niners. Isaiah Pacheco, Devin Wood. Blue Ice, Desmond Ritter to 99 on the Emergent. Nice one there. And Orange Wave, Dax Hill on the color match for the Bengals to 60. Yikemekawanu and Isaiah Spiller. Oh god. Oh god. Give me out of this place. Mahomes, there's Michael Carter for the Jets to 99. Got Jalen Tolbert, Adriana Mathis. My apartment's on fire. I mean flooded. Silver Harrison Smith, Red Wave, Javante Williams. I used to get, that's my favorite Andy bit of all time. I used to get Wicked Hammer from The Office. Silver Eli Mitchell, there's a Jalen Waddle on the second year. Nice one there for the Dolphins. Very cool. Michael Thomas to 175. Oh boy, Drew, what is it? Jack Jones and Brock Purdy. What bones are you picking? I used to get Wicked Hammer. My nickname, they used to call me puke. I'd start off in my dorm.  Boot, rally, pass out, wake up, would have gotten kicked out if I'd let it affect any of my classes. My, got all A's, they used to call me ace. Got straight B's, my nickname was Buzz. Yeah, there you go, Rodney. So very cool looking Matt. David A'Jabo to 49. Nice one there on the Purple Power Color Match Auto for the Ravens. Ty Chandler, Sam Howe. Blue Wave, Jalen Ramsey to 199. We got Jameson Williams, Rookie, and David Bell. Then guys just 23 to go in that mixer, breaking a little bit later on tonight. Only two breaks after this, still ahead of it. Then we'll get that for the rest of our shift here. Arnold Obakite to 125, Chihuahua Brisker, and A, it's Rick Woolen. Got straight B's, call me Buzz. I'm still rewatching it dude, it's awesome. Zach Wilson Hype, Purple Brett Favre to 125, Daniel Bellinger Rookie, and A, Damian Pierce. Call me Buzz. Couple packs to go here, still in box one. I don't think we've hit an RPA yet. We should be looking for an RPA in this four boxer. Would be my guess. Silver Emergent, Traylon Birks Rookie. Tefante Adams to 225. Beer me that water real quick, tuna. What? Hand me that water, I say beer me. Get the lap out a quarter of the time. Lord, beer me strength. Johan Dawson. Orange, Devin Singletary to 249. Do you have Peacock or no? Xamir White and Lucine. I'm literally only at Disney. I mean, if you're going to pick one, that's probably one of the most important ones to have. But they have like, for the first six seasons, they have like a director's cut. So it's like all like extra scenes that didn't make it into the show. So like, I'm still finishing it. So there's like stuff I've never seen, which is awesome. I'll have a root beer, just floating that out there. Can I pick it, fireworks? You can make one, it's a 225. Sauce Gardener, Nick Bonilla. My favorite episode ever is when they go out with Ryan in New York City. And they're at the bar and he goes, they go, can I get you something to drink? I'll have him a Dory Sour and a basket of chicken fingers. We don't serve food here. All right. Well, then it's bring me two cups, one with maraschino cherries and the other with green olives. It's so funny. Blue ice, Chris O'Lave to 99. Nice one there. Danny Gray on the blue wave to 199. James Cook and Kyle Hamilton. Mom, I have to go. My friend's getting beat up by some girls. I'm still talking about that. Why wouldn't they let me dance? All right, take them home. Don't take them to a hospital. Silver, Justin Tucker, blue wave to 199. Medine, Kyle Phillips. What's up, Carl? What's up, Carl? Carl. Silver, Devin Lloyd, rookie. Hyper, Tyler Lockett to 175 for the Seahawks. Montrell Washington, Christian Watson. Silver, Jalen Hertz. Blue wave, Aaron Jones to 199. Jordan Davis, Antique Wontore. And I think I know the answer, Mr. Garrison.  Silver, Xavier McKinney. Micah Parsons, second-year auto. Nice one here. Going to the Cowboys. Purple ice, Alpro Marlowe to 225. Gondale Robinson, Trent McDuffie. Really, we're trusting Carl to bring the normalcy back. Really. With the characters we have in here right now, Chris O'Lave, new recruits. Orange, Davis Mills to 249. George Pickens rookie. And Boya Mafe, James Cook. Purple ice, Chase Young to 225. Tyler Gordon, and a Rashad White. Aaron's our RPA, and it's gold, Donnie. Gold, Donathan. That means it's going to be a good patch on it, I have to. I love gold. Silver CD-Lam, that is going to be Romeo Dobbs. Three of 10. Three-colored RPA on the color match for the Packers. Nice one there, Green Bay. Really cool, man. Patrick T taking a spot in our mixer. We're down to 21, Donnie. We're down to 21. Spots to go on our mixer. Insane. Loaded lineup, everybody. We're dropping you a link here again. 21 to go. 50 bucks. MLB is back-season opener mixer. Kenny Pickett, Chris O'Lave. It's going to have definitive diamond icons, flawless NT first off the line. Five boxes of 2018 products, including Tribute and Bowman Chrome. 2020, Bowman Chrome Choice. 22, Bowman Chrome Hobby and Sapphire. Donnie Knott's. Purple Davis Mills to 125. Nice one there for the Texans. Tyler Algier, Rookie and Desmond Ritter Rookie. It's an awesome lineup, Patrick. It's a lot of stuff in there. Like I said, everybody, we do not have any more of it. It is the last time you will see this unless we get more of them in. Silver, Breeze Hall. Chris and Brick. Orange, Nico, Nasty, Nico Collins. To 249. Charles Cross and Hassan Haskins. Wendell Carter Jr. and Yaka Perl, Parley. Silver, Travis Kelsey, Brilliance. Red Wave, Ladanian Tomlinson to 149. We've got Greg Dulcich and A. Arnoldokite. Yeah, unless you're really causing problems, that's actually very true, Shane. Just a nice guy. What can I say? Unless you're Donnie. Yeah, I don't know. I don't know what Sam's talking about. Donnie's a schmuck. They're a nice name. Well, he's calling me names. Donnie's just a schmuck. Tell me what to do. Tweet out this, tweet out that. Get this guy out of here, man. Drop this link. Drop that link. Put this on Facebook. Can you pick it, rookie? There's Evan Neal, 299. We're talking about The Office. McKite, Sauce Garden. The Office has like an extended cut. I'd love to IRL time out Donnie, believe me. Let's put a nice little mute button over there. Oh, man. Jalen Waddle. A. Jack Dylan to 225. For the Packers. Son Haskins and Jalen Petrie. Silver, Ty Chandler. Hey, happy birthday, Carl. What's going on, dude? Orange, Ramandre Stevenson. Happy third birthday, Carl to 249. For the Patriots. Happy birthday, Carl. And Brian Cook. Can't believe Donnie and Carl share a birthday. And it's today, April 4th. Great. That's wild. Crazy. Silver, Brett Farth. Purple, Minka Fitzpatrick to 125. For the Steelers. Got Nick Bonita. And a Montreal, Washington. Couple of Broncos, Rooks there. Silver, TJ Watt. Hyper, James Cook to 175. Cleal Shakir. And Traylon Burks. Yeah, it was. It was from the night out. It was from when I went out with Ryan. Kind of like a niche, uh, niche, uh, kind of like a small, a forgotten scene, but it's just funny. Ken Harvey. Nice one there to 149. For the Commanders. Ken Harvey on the sensational signature. Christian Watson. Jordan Davis. I'm a Ravens fan, Drew. I'm a Ravens fan. Again, guys. Still got spots in that 50 box high-end mixer. Gonna be so much fun, Travis Kelsey. Red Wave is gonna be a Jerry Judy to 149. K-Bon Tibido and Tray McBride. Not yet. We have not lost Lamar until he's traded. But yes, I'm, yeah, I know. But I am fully preparing for life without Marjotson, believe me. James Cook. DJ Morta, 175. What? Taekwondo. And what'd you do? Heather Gordon. I just hit V accidentally. Now everybody's saying that. Oh yeah, I spoke something. Down T. Down T, everybody. We've got Christian McCaffery. Color Blast. Boom. Run CMC. Who's got the Niners? That's gonna be going to Kevin H. Let's go, buddy. That's awesome. Color Blast. CMC. And a J-mo. Red Wave to 149. Got Rashad White. Rookie. And Kenny Pickett. Nice run again there. Really cool. That's insane, dude. So cool that they got CMC and Niners unique for this book, like for a lot of the cards this year. Nice. Chris Olave. Now on the Silverado, what a box, man. Grats on that. Saints as well. Tristan Abner and Garrett Wilson. My fantasy football team. Patrick Mahomes. CMC Touchdown Factory. There's a Hunter Renfro to 149. 199, excuse me. Chris Olave and Charles Cross. I don't know what's going tonight or not, but John's got a really good job. Who did? John. Overly two people. Silver, Jalen Hertz, Brilliantz. We got Christian Kirk for the Jags to 175. Evan Neal and Pierre Strong, Jr. What's your number? 12. Okay, yeah. So that's who you did it out. But I guess those are... Yeah, I mean, they've off... I saw that, Randy. It said that they apparently offered OVJ a contract, but it probably isn't that nice. It's probably a classic Ravens.  Like, I know he had, like, he was amazing in his brine, but, like, is he really worth it at this point? Hype, Kyle Pitts, Blue Ice to 99. And Khalil Shakir to 99 as well for the builds. Like, he's injured every year. Yeah, I know. I don't know, after the 20 killies, I don't know if I'd want to take a chance on that. I would. I swear, I know. Then he goes to the Eagles, and you're like, Yay! There's a lava. Red Wave, Isaiah Spiller to 149. I would have rather took the E-Lin. Okay, I'm not going to be too, honestly. One year, $15 million. We don't have $15 million. We don't have that kind of money to give him with Walmart. We don't have that kind of money to give anybody. Ravens offered them three. Probably. Take it or leave it. Silver, Darren Waller. Orange Wave, Daniel Jones, $260. Tresson, Ebner. Garrett Wilson, I can't wait till it comes out what the Ravens offered him, and everyone's going to clown the Ravens for that and be like, Oh yeah. Leave us alone. It's an upside down Jimmy Garoppolo. Silver, Tyrion Davis Price. Purple Ice, Aaron Donald to 225. The Rams, Drake, London Rookie. And Ike Macquanyu. Ravens are pulling a Rick from Farn, Farnstar. Best I can do is 2 million. Yeah, right. And even then, we're overpaying. Silver, Daniel Jones. We got a Pat Fryermuth. Nice one there on the second-year auto for the Steelers. They moved Neil and Pierre Strong Jr. It's going to sit on the bench for like a year. We're not going to be able to play him alive. I know. Then we're going to play him in the season. It'll be over. Tom Brady throwback. Nice one there for the Buccaneers. Orange, Emmett Smith to 249. Jose Spiller, Logan Hall. Just give Devin DuVernay the ball. Please don't. Dude, he was going off. We so love it. Purple, Trayvon Diggs to 125. He's like three weeks in a row where he was like... Trayvon Walker. He's like a two though. Devin DuVernay will not be... The offense will not be successful. He's doing more than Bateman. True. The offense will also not be successful or Sean Bateman. It's the one. Trevor Lawrence. Purple Power, Michael Thomas Slantman to 49 for the Saints. Calvin Austin, nice one there. And Jack Jones. Not going to do much when you're number one injured for 15. Right. Oh boy. What do you got, Mooc? Trevor Lawrence to 149. Drake Jackson and Scholar Thompson. Yes and no. Yes and no. I think there's too many retail parallels. I could do with like select. I could do without all of the retail parallels like the die cuts and stuff. Prism. I like the colors they've got. Trey Hendrix and Silver. We've got a Romeo Dobbs. Rookie Auto for the Packers. Nice one there. Jameson Williams as well. I think like... I'm kind of like torn in between about it. Silver, brilliant Shosh Allen. Blue Wave, Cooper Cup to 199. Jahan Dotson and Derek Stingley. Like collectors that used to like get the rainbow of teams, it makes it harder for them. But like for other people that only like one particular design like... Silver, Kenny Pickett. Green Scope, Tony Pollard to 75. David Bell and Chihuahua Risker. Still a quick recap here everybody. We had Romeo Dobbs, Pat Farmer, Chris Olave, Ken Harvey. Gold RPA, Romeo Dobbs, Mike Parsons. David O'Jobbo, Jaylen Waddle and a Colorblast CMC for the Niners. Very nice. That'll do it for the break guys. Thanks again for the fill. Next up we've got two football breaks.


Some of the most difficult people to stand up to are manipulative people. The reason is simple. They admire themselves. Too often, manipulative people do not even know they are manipulative. They love to put themselves at the center and they create a life of deception. They want to be heard. They want what they want and will do anything, including manipulating others to get what they want. They tend to treat others like they don't matter. You can find this type of people everywhere. Perhaps you have a friend, a family member, a colleague at work, or a manipulative spouse. Manipulative people can find your weakness and use them against you. They can use your strengths to serve their own interest. They can do it by offering insincere flattery and moving so close to you for their own benefit. They can also do it negatively through silent treatment, criticism, deception, and emotional abuse. It can be tough being the one manipulated, especially when the manipulator relates with you daily. So how can you deal with a manipulative person? In this video, I will show you some ways you can put a stop to the activities of a manipulative person and so keep yourself safe mentally from their actions. 1. Have clear boundaries. Manipulative people naturally look for people who are always out to please others and then take advantage of them. For the people-pleasers, they find it difficult to set boundaries for themselves. This makes them weak and vulnerable to the attacks of manipulative people.  If a manipulative person does not honor that boundary you have set for yourself, you can keep away from them or tell them to stare clear. Let them know ahead of time what will happen if they do not honor the boundary you have set. 2. Don't be quick to apologize. Manipulative people know how to make you feel like you're responsible for what went wrong.  They would act like the victim so they can feel victimized. As soon as you're trying to talk about what they did wrong, they turn the tables to let you know where you are wrong. Before you know it, you are already apologizing for something they did wrong. You might even want to apologize because you want peace to reign in their relationship. By doing that, you are giving the manipulative person the chance to continue to control you. Since manipulative people never take responsibility for what they did wrong, you must learn to stand your ground and never assume responsibility for something you didn't do. You don't have to feel sorry when you're not wrong. 3. They clear about your perspective. A manipulative person can make you question yourself and your perspective about what happened if you don't maintain your stand. If you are sure about your perception of a particular event, stand your ground through because a manipulative person will see to it that they impress a different selfish perspective upon you. When you allow them to tread on your perspective, you will soon find out that you'll start apologizing and you can no longer believe in yourself. You have allowed the manipulative person to win, because this way, they can continue to have control over you. Find out what the right perspective is and maintain your stand against all odds. This way, you will never back down before the manipulative person to allow them to gain control over you. 4. Try not to react. Nothing angers a manipulative person more than an unresponsive partner. When you refuse to defend yourself or explain your view, you can successfully navigate your way out of the trap of a manipulative person.  Manipulative people want you to be emotional, so they can be able to control you. If you give in to emotions, they'll know what makes you think and will be able to use that against you.  They just care about their own view and what they want. They can create a lot of drama around you so that when you react emotionally, you will look crazy. They would look like the good guy while you would look like the bad guy. If they continue to accuse, don't give in to emotions, just nod an apology and walk away. 5. Don't bother trying to correct them. The more you try to correct a manipulative person, the more they'll show you that you're wrong and that they are right. Even if they are wrong and you confront them, it is only normal that they would defend themselves with everything they've got. A manipulative person never feels they are wrong. They don't readily admit to being manipulative. When you attempt to correct them, you're only making things worse because they would create more issues out of what is already on ground. You won't win such a battle with a manipulative person. 6. No means no. In dealing with manipulative people, master the art of saying no and meaning it. You don't have to be disrespectful about it, just be calm and diplomatic about it. Don't even bother to offer a reason for saying no. Doing so means they can leverage the information you have offered them to convince you to say yes. Initially, the manipulative person could become angry and would want to continue to convince you, regardless of the amount of time they push you, maintain your stand as no. When you do not budge, they would find a way around what they need to do and will leave you alone. 7. Take time out to make decisions.  Don't succumb to their pressure. Refuse it. If you need time to think things through before you make a decision, then do it. Ask for time to think about it. This way, you will have time to think about your decision without having to rush into making one for the benefit of a manipulative person. 8. Keep your distance. If a person is manipulative around you, you can keep your distance or simply cut them away from your life if you can. Ignore them. Delete their contacts. Move away from them. This may be difficult to do when you or a colleague at work. If it is your spouse, talk to him or her about it, or employ the help of a professional counselor.  9. Be aware and open-minded. There is a difference between someone trying to manipulate you and someone trying to encourage you. You must ask yourself if this person talking to you is trying to encourage you for your good or they are trying to manipulate you for their own interest. An encouragement, the person speaks the truth to you with intent to benefit you by it and then leave you to decide for yourself. They accept and respect your final decision even if they disagree. On the other hand, a manipulative person tells you something that may be truthful but it's ultimately for their benefit. The key here is that they won't let you make your own decision and won't accept or respect your final decision. They'll keep pressing until you make the decision they want you to make. 10. Get help from a professional counselor. You should seek professional help especially if the manipulator is your spouse. It can be difficult to bridge this gap because you guys are so close to each other. Like of your mental health, you should talk to a professional counselor who will guide you through how to deal with such a spouse. If possible, you both should even see the counselor together. This can heal your marriage in a great way. An external perspective can help you see things more clearly. If it's difficult to confront that person without getting a physical, verbal or emotional backlash, then you should see a counselor. It is good to confront a person face to face to deal with matters of manipulation but if the person is not safe or you're not sure, don't confront them. It may bounce back on you when you do. A counselor can therefore help here. If this video helped you, subscribe to our channel. We love you.


Hello, and welcome to this session. This is Professor Farhad in which we would look at the regression analysis for estimating cost. In the prior session, we looked at the high-low method. We're done with this. We also looked at the count analysis and engineering estimate. Before we start, I would like to remind you to connect with me on LinkedIn if you haven't done so. YouTube is where you would need to subscribe. I have 1,800 plus accounting, auditing, tax, finance, as well as Excel tutorial. If you like my lectures, please like them and share them. If they benefit you, it means they might benefit other people. So why not share the wealth? Also, check out my website, farhadlectures.com, for additional resources for your course, this course as well as your other accounting and finance courses, especially if you are studying for your CPA exam. So let's go ahead and get started. In the prior session, we looked at the high-low method. And if you don't remember what the high-low method, we basically end up with a formula for the straight line and we said Y equal to A plus BX. A is the fixed cost, BX is the variable cost, and Y is the total cost. And we use this method based on the two data points to define this line, the highest point and the lowest point. And that's why it's called the high-low method. Well, guess what? This is not a good measure. So when we get the formula, when we get the straight line formula, Y equal A plus BX, and I showed you, I placed a random number from the data that we have, and I show you it does not measure properly all the data. It works perfectly for the highest point and the lowest point. So what's the solution? The solution is to go through a regression analysis where we analyze all the data points, all the data points to estimate this line. So rather than just two data points, the regression will go through all of them. And now it's easy to run a regression. You can do so an Excel sheet. So if you have an Excel sheet, you can do so in the description below, you will find my instruction on how to run a data analysis and regression. And it shows us, the regression model shows us how fit, how good is the model. So in this session, I am not gonna run the analysis. If you want to know how to run a regression analysis, please look in the description. In this session, I'm gonna use the prior data that we used for JK renovation and we're assuming that the direct labor cost affect our overhead cost. So simply put, what we are saying, the labor hour, the labor hour is X, the overhead cost is Y. So X predict Y. The more labor hour or the less labor hour will predict overhead cost. Now we run the analysis and this is the output. So what I'm gonna do here, I'm gonna, I'm going to read the output for you. Read the output. Because if you wanna learn how to run the analysis once again, click on the link in the description. So we're gonna be looking at few important numbers that you need to be aware of, starting with multiple R, which is 0.8561. What does it say? Multiple R is the correlation coefficient. What does it tell us? It tells us if there is a relationship between the dependent and the independent variable. And this number is with range between one and negative one. So notice here, the number is point, almost 85%, 0.85. What does negative one or one state? What does negative one or positive one say to us? As the multiple R approaches one or negative one, this means the model is a good predictor. It means wherever you are measuring, here we are measuring the direct labor hour has effect on overhead cost. If this number is closer to one or negative one, it means it's a good predictor. As this number approaches zero, there's no relationship between the two factors that you are trying to study. Here, the factor is pretty high, 0.85, approximately 86%. The two variables are related, which is overhead cost and labor hours. So that's the first one. The second one we're gonna look at is R square. R square is the coefficient of determination show how well X explain Y. So how well labor hour explain the overhead cost? So what's the proportion of the variability in Y explaining by knowing something about X? So it tells us, once we know X, how much of X explain the variability in Y? And here what we have is the number is 73.30, okay? So as this number approaches one, okay, it could go from zero to one. As it approaches one, it means there's a strong relationship or there's a strong explanation of X explaining Y, okay? As R approaches zero, as it goes down to zero, there's less explanatory. It means the independent variable does not affect the dependent variable, okay? Predictor variable are not related if it approaches zero. It means just there's no relationship that X does not in any way influence Y. If it's exactly zero. Here we say that labor hours explain 73.3% of overhead cost. This is what the 73 means. Standard error, which is 4963, it shows us how tightly the actual data points fit and how close they are to the line. So basically you remember we have the line and how close the numbers are they to the line? Okay, the smaller, the better. But again, it's not as important as multiple R and R squared. Then we have the observation is 15. It means how many data points we used to run this analysis. We used 15 month worth of data. What other important numbers we need to be aware of from this analysis is the coefficient intercept. This number right here. This number tells us this is basically the fixed cost. So basically based on our formula, the fixed cost is 20,378. It's where the line crosses the Y-axis. Remember have the X-axis and the Y-axis. So where the line crosses the Y-axis is 20,378. It means at an activity level of zero, we still have a fixed cost. So they tell us what the fixed cost is. 20,378, the labor hour coefficient, which is 34 point, this is another important number, 34.63 or 64 rounding. This tells us the variable cost. Now we have the fixed cost. And now we also have the variable cost. Those are very important figures. Why? Because those two figures, they're gonna help us set up the formula line, which is total cost equal to the fixed cost plus the variable cost times the independent variable. So basically the overhead cost equal to the fixed cost 20,378 plus the variable cost $34.65 or 64 cents, you know, I rounded it a little bit higher times the labor hour. So this is our line. This is the equation. This is the equation of our line. This is the equation of the line. And this equation of the line went through all the data points and that's why it's better than the high low method because under the high low method, we only go through how many points? Just two points. Here we're going through the whole data. So let's assume B equal to zero. What does it mean B equal to zero? It means this number here equal to zero. If B equal to zero, it means we have no variable cost. That means all the cost is fixed. All the cost is fixed because if you have no variable cost and multiply X by zero, it's gonna still gonna give you zero. It means we all have fixed cost. Let's take a look at the t-stat. That's also an important number. t-stat here, the t-stat. The t-stat is the slope of the line to determine if the slope of the line is significant. And how do we compute the t-stat? We'll take the coefficient, divide the coefficient by the standard error. We'll divide those two numbers together. We'll get 4.59. Is this good enough? If it's a greater than two, we say that this observation is significant. Notice of them, the labor hour coefficient and the intercept coefficient, they're both significant because they're both greater than two. Also, we can look at the p-value. The p-value tells us the relationship between X and Y, whether it's a coincident or if it's not coincident. Well, the factor that this relationship is coincident is 0.0005044, which is a low number. It means there's a low chance that this relationship is by coincident. There's a low chance. It could be, but the relationship is very small. So you want the p-value to be like all zeros. Like you want the more zeros you have for the p-value, the better off you are. Notice it says E negative five. This is low. So the relationship, it seems it is significant based on the t-stat because, I'm sorry, based on the p-value as well as the t-stat, they're gonna basically tell us the same thing. We want this number to be small because this tells us it's not by coincident. The relationship is not by coincident. A confidence interval, this one here lower than 95%. It's just, you know, it's computed. You're taking the coefficient minus the standard error will give us the lower bound. Coefficient plus the standard error gives us the upper bound. So it is this number minus this number and this number plus this number, the higher and the lower. What does it mean when we have a lower confidence of 95 and upper confidence of 95? Simply put, we are 95% confident that the fixed and variable costs are within the relevant range. It means whatever we computed here, which is what we're looking for fixed costs and variable costs, we are 95% sure that those numbers are correct. They are within the relevant range, the fixed costs as well as the variable costs. What does that mean? It means you are taking a 5% chance that we could be wrong, but 95% is a good, it's a good confidence interval. Now you could increase this 95 to 99 or you could reduce it to 90%, but 95 is the standard in the industry. So it's a pretty good, practically we can say we are 95% sure that the fixed costs and the variable costs are what the output says. That's basically what we are saying. Now, although the prediction of overhead is R squared equal to 73.3, that's a good, that's a high R squared. Sometime management, they may wish to see whether a better estimate can be obtained by using additional predictor variable. So here what we did is we used only one variable. Let me go back to the data. And basically what we did is we used, give me one second, let me go back. We only used labor hours. We only used labor hours. Remember, this is the X to predict Y, to predict Y. So what can we do? Well, guess what? Let's run another analysis where we also include material cost in the equation. And this has become a multiple regression. We don't have only one independent variable. We have X1 and X2. We have two variables. The second variable is material cost. So the more variable you have, the better off you are because you're gonna try to explain what is changing your dependent variable, okay? Assume JKR innovation has determined that material cost as well as labor cost. So now we're gonna be adding the material cost as well not labor cost. Labor hour can affect overhead. Well, the results of using both labor hour X1 as a factor in material cost as predicted were obtained using the spreadsheet based on the regression. And basically this is what the formula would look like now. Overhead cost equal to some intercept plus the first variable times the variable cost, the independent variable, labor hour, plus the second variable times the material cost. So this is the formula. And we find out once we render regression that the variable cost is $3.32 for the material cost and 17.84 for the labor hours. And once we do this regression, notice the correlation coefficient is now 0.951, which is higher than, what was it earlier, higher than 0.85. And R square, which is, this is an important one, used to be 73%. Now what we can say, we can say that labor hours and material cost explain 90% of the overhead cost. Is this a better explanation? Sure it does. There's still some 10% of overhead cost. It's not explained by those two variables. And don't worry about the adjusted R. It's something similar to the R, but it's a statistical number. The correlation coefficient for this equation is 0.95 and the adjusted, again, R square, don't worry about the R square. This is an improvement over the result obtained when the regression included only labor hours, which is included only one single predictor. Now we have two predictors, which is called a multiple regression. Now what are some problems with using regression to come up with your cost, your estimated cost? One thing you could be using an appropriate data. And from this, and even if you're not using an appropriate data, even if you are using appropriate data, the data is good, but you draw bogus relationship between two factors. For example, you would use direct labor to predict material cost when no relationship exists. So when you're using the regression, you have to make sure what you are doing makes sense in the first place. If it makes sense, that's good. Another issue with regression is you could have missing data, data that it's not part of the analysis, but it should be. You could have a problem failing to emit outlier and what's an outlier? Basically, this is the true regression line right here. Of a sample data. What happened is, this is the true regression line. The computed regression line is this one. Let me put the computed regression line in a different color. This is the computed regression line. Now what's the issue between the true regression line and the computed? In the computed line, there was an outlier. At some point, we used a lot of machine hours. A lot of machine hours. And we don't know if this point is an outlier in a sense that we mistyped it. Maybe during that month, we had a breakdown and we had to redo everything. That's why we used more machine hours. We don't know. But the point is, once you notice there's an outlier, you want to decide, do you want to eliminate this outlier because it's an unusual event. It may not appear in the future. Therefore, remove the outlier and you will have the true regression line.  Because you're using this to estimate your costs in the future. So you want to eliminate this outlier, then run your analysis. But before you eliminate, and not in the real world, you have to explain why you eliminated this outlier. There must be a good reason why you eliminated the outlier. Because the outlier, it's skewed your numbers. So for example, here, fixed cost around $50,000. With the outlier, fixed cost goes up to around $63,000 or $65,000. So it makes a difference. If you're going to eliminate this outlier, you better have a good reason why. Also, it could be inflation if you're using dollar amount. And the economy going through an inflation, so you have to adjust the numbers to inflation. You could have mismatched period using data from one period to match it with another data from another period, which will not make any sense. As always, I'm going to remind you to like this recording if you like it, share it with other students, and don't forget to visit my website, farhatlectures.com for additional resources for this course, as well as your other accounting, finance, and CPA preparation. Good luck, study hard, and most importantly, stay safe.


Still in business news, as part of his commitment to build affordable houses for Legosians, Governor Babachideh Samolu has launched another set of 100 units of housing project in Ikate in leaky area of Lagos State. Lagos State Government House Correspondent Love Ikoku Yodiko, who covered the event, reports that the governor also named a block of the project after a GL-15 staff of the Lagos State Development Property Corporation late engineer Wakilu Hamzat. The Bayview estate Ikate in leaky area brings the number of housing estates commissioned so far by Governor Samolu 2011. The project consists of 100 units of 68 terraces of four bedrooms with a maids room H and 32 flats of three bedrooms with a maids room. It has also come looking at the entire family ecosystem and so you have a swimming pool, you have a gym, you have a small hall. You have everything that can indeed meet the needs of the families of today. According to Samolu, another set of housing estate will be commissioned before the end of the year and first quarter of next year. The Shogutedo is over 1,000 flats but the phase one of it, over 744 flats, we want to ensure before the end of the year that we also hand over phase one of Shogutedo which is about 744 units. We'll also have houses that we're trying to complete at Udo Nosa in Aboa. That also we're pushing all the contractors to ensure that we complete and of course the Undubu Sekano housing estate in Bagada. Commission for Housing Muruf Akin De Rufotai said the Samolu's administration is committed to resolving the housing deficit in the state. This noted was aimed at boosting the state's economy and increase its internally generated revenue. The inclusion of this genre of housing scheme in our portfolio is part of our social inclusion housing policy in ensuring that all classes of inhabitants are catered for by this administration. It's also part of our goal of developing a first century economy that housing development should encompass luxury apartment as it is the manner in the cities of our Calibur. While appreciating Samolu for the support, the managing director of LSDPC, Dakri Lai Ha Yusuf, assured that no effort will be spent at ensuring that no housing scheme is left uncompleted. Under the Samolu administration in the last one year, we have completed and delivered housing estate. Among them are the Kotlan Villa estate on Platinum Road, Leki. The project was initiated four years ago while Samolu was the MD-CEO of the organization. From Lagos, Love Ikuku Uyiduku reporting from PlastTV, Africa. Hello, hope you enjoyed the news. Please do subscribe to our YouTube channel and don't forget to hit the notification button so you get notified about fresh news updates.


Last Friday night, Madison High School held its annual December dance for students and faculty. But up to Thursday, our Miss Brooks, who teaches English at Madison, hadn't received an invitation from any of the male members. That's because they all more or less took it for granted that I'd go with Mr. Boynton. The bashful one must have taken it for granted too, but I wasn't worried. I knew that come the day of the dance, he'd asked me quicker than you could read the Danish translation of From Here to Eternity. I really was confident he'd come through though. In fact, I could practically see us leaving for the dance together. He and his herringbone suit and me and the pink catheter. Just like the year before and the year before and the year before. Or, as my landlady put it last Thursday at breakfast. Honey, every kind of December dance rolls around. You and Mr. Boynton remind me of Sandy Claus. Sandy Claus? I always know what you're going to wear. Well, that's going to be changed this year, Mrs. Davis. At least Mr. Boynton's changing. We passed Sherry's department store together last Monday and he pointed out the new blue-sirred suit he was getting. What about you, Connie? Well, there was a gorgeous evening down in the next window. And I impulsively blurted out that I was going to buy it. It's a beauty, Mrs. Davis. So rich-looking. It's backless, strapless. I didn't forget it, Connie. I'm moneyless. It cost almost a hundred dollars, Mrs. Davis. Twenty-five down. I could lay the twenty-five dollars, Connie. You could? If you paid me the back rent, you owe me. Like I say, I'm moneyless. Oh, that's too bad. You could use a new fur jacket, too, Connie. I know. That fur jacket of mine looks as if it were made out of old mice felt. Oh, well, things could be worse, I guess. At least Mr. Boynton likes mice. Don't get excited, Minerva.  Oh, I'm sorry, Minerva. She bristled to the very mention of the word mice. Oh, dear Minerva. I meant she bristled at the mention of the word M-I-S-C. Mrs. Davis, you mean M-I-C. Pretty good fur. One cat needs to care for the cat, Connie. It's like my sister Angela said to me yesterday. Angela's getting so absent-minded lately to poor thing. Yes, I know. What did Angela say to you? Angela who? Your absent-minded sister. What was it she said to you yesterday? I forget. I'm sure it'll come back to me, though. Oh, that must be Walter Denton to drag you to school. I'll go scramble some eggs for him. I'll bring some toast and jelly. Oh, that would be nice. Nice, nice with an ambulance. Come on in, Walter. That cat should be in my English class. Salutations, bubbly instructor. Greetings, observant pupil. Sit down, Walter. Mrs. Davis is fixing some eggs for you. Ah, isn't that sweet. Well, I lost that for the big dance, Mr. Rook. I invited Harriet Conklin last night. Well, good for you, Walter. Yeah, I was gonna wait until tomorrow to ask her. You know, I'll start a letter stew until the last minute. But then I saw her talking to Freddie May in the hall yesterday, and I realized I was taking Harriet too much for granted. You know what I mean? I'm afraid I know just what you mean. Yeah, not to change the subject, but has Mr. Boynton invited you yet? Let's change the subject. The trouble is Mr. Boynton takes you for granted just like I was taking Harriet. Tell the truth.  On Thanksgiving Day when he was finishing a turkey leg. That's not what I mean. No, all you've got to do is make him think he's got some competition. I received a stoop to such deception, Walter. Well, except for you, Miss Brooks, but I think you're making a big mistake. Gosh, if you keep whiting Mr. Boynton, carry the ball and you'll never score. Oh, hello, Roger. It's infectious, though, you bear. Thank you, Mrs. Davis. Oh, Connie, I just remembered what Angela was telling me yesterday. It seems that she found out she's a lady to fur, so she has to get rid of that lovely cat you gave her last year. You mean Jimmy? Yes. He's a beautiful cat. I'll never forget how sorry I was when he left here. Me, too, but he just couldn't get along with Minerva. I thought he'd have a nice home with your sister. Oh, he did, dear. And she appreciated you giving her the cat, but every time he comes over to her, she nearly sneezes his whiskers off. Oh, I remember, Jimmy, Mrs. Brooks. Isn't he the cat you bought right after Mr. Boynton said a man shouldn't get married till he's 40? You stay out of this, Walter. What's Angela going to do with him, Mrs. Davis? She doesn't quite know, Connie. I was just thinking of Jimmy being homeless. Oh, that's out of the question. I was very fond of that cat. I even took him up to Eagle Springs on my vacation two years ago. We were inseparable. I guess I'll just have to take him back. But he can't stay in this house, Connie. You know what happened the last time he was here? He and Minerva fought like dogs and dogs.  You should sell him. Say, you may have something there, Mrs. Davis. He has a very fine tetagree. And if I could get $25 for him, I'd have the down payment on that new dress. Oh, Walter, yes, I first want to buy a cat. No, sir. No, thanks. I can't afford it. But I know somebody who's a pushover for animals. Mr. Boynton. He'd buy a homeless cat and nothing flat. That's the very reason he mustn't even know about Jimmy. Poor Mr. Boynton's taken in so many stray pets. His apartment looks like the annex of the zoo. Say, wait a minute. I just reminded myself of my most logical customer. What thing? Our beloved keeper, Mr. Conner. Mr. Conner. What's that? Our beloved keeper, Mr. Conklin. I'm sure you feel all right, Daddy. Why shouldn't you say a word to me all the way to school today? I'm fine, Harriet. It's just that I'm a bit concerned about your mother's attitude. Here I am, the guest of honor at the December dance tomorrow, and she refuses to go along, claiming she's indisposed. Well, she hasn't seen two chipper lately, Daddy. Chipper, my foot. She has consistently ducked every school function this term. The trouble with your mother, Harriet, is that she takes me too much for granted. Could be, Daddy, but that's up to you to change. Why, I had the same problem with Walter Denton for a while, but when he saw me carrying on a conversation with another boy yesterday, he changed his tune. I am not interested in the reactions of that paragon of subnormality, Walter Denton. Your mother thinks for once he changed his tune in what way? He immediately dated me for the dance. It was a threat of competition that gave the trick. Competition, eh? Harriet, I'm remaining at school today to arrange the program of activities. The moment you get home, I would like you to inform your mother that I am a scoffing one of our teachers to the dance. Now you're talking, Daddy, but who are you going to tell me? That is relatively unimportant, Harriet. As long as it is female and condensed, I'll take it. As a matter of fact, I'll settle for the first woman I see this morning. Come in. Good morning, Mr. Conklin. Oh, no. Good morning, Miss Brooks. If you'll excuse me, I better be running along now. Harriet, wait. I'll talk to you later, Dan. I've got to get to the gym larger. Bye, Miss Brooks. Goodbye, Harriet. Mr. Conklin, I know you're a busy man, so I'll get right down to business. Would you be interested in the cat? Only if it's female and condensed. Well, the one I have is a male, and I don't know about dancing, but he's got a lot of spirit. I'm sure you'll enjoy this. It is yours, Miss Brooks. You can dance, can't you? Dance? Why, yes, sir.  That's what our doctor told my parents. Has anyone asked you to be December Dance, Miss Brooks? Well, not yet, Mr. Conklin. Then you can stop worrying about it. Your date stands before you. I'll take you, Miss Brooks. You'll take me. Life's grand took Richmond. Miss Brooks, my wife is in the foes, and I need somebody to help me receive the guest. But, sir, I'm expecting someone else to ask me at any time now, and, well, what'll I tell him? Just tell him you got lucky. Now, understand I'm not forcing this on you, Miss Brooks.  After all, there's nothing can compel you to accompany your principal, the man who holds your future at Madison in the palm of his hand, the man who can make or brace your career, the man who... Now we dance. In the morning classes, I figured the only possible way to avoid attending the December dance as the partner of our beloved principal was to maneuver Mr. Boynton into inviting me during lunch periods. Then I could tell Mr. Conklin that I had made the date last week and it had flipped my mind. A likely story, but what could he do about it? When I met Mr. Boynton in the cafeteria at noon, I summoned all my womanly guile and in the most subtle and roundabout manner sneaked up on the subject. Hello, Mr. Boynton. I'll bet this year's December dance will be a dilly. I bet it will, too. Say, my soup is pretty cold. Is yours hot? It's lukewarm, Mr. Boynton. You know, lukewarm, like the sort of time a fellow will have at the dance if he doesn't have a date. His heart just isn't in it, you know what I mean? Maybe it could be heated up a little. Nobody can say I'm not trying. Uh, how's your new blue-seared soup, Mr. Boynton? Soup. Okay, I guess. How's the new gown you were going to buy? Oh, lovely as ever. They've engaged a wonderful orchestra for the dance, very versatile. Maybe if I put some pepper in the soup. I hear they can play waltzers, foxtrot, swing music. I like mine hot, don't you? Well, I certainly do. When a man pays 15 cents for a bowl of soup, it should be hot. You've just got a one-soup mind. Is that all you're having for lunch today, Mr. Boynton? Well, yes, Miss Brooks, it is. I'm afraid I have to economize a bit this month. You see, I passed the Snodgrass Pet Shop on my way to school the other day. I know, only you didn't pass it. That's right. They had a wonderful talking parrot on sale for only $18. Well, when it comes to things like that, I have no resistance. I'm glad you said when it comes to things like that. Honestly, Mr. Boynton, if you would say in front, Mr. Boynton, mind if I have my sandwich at your table. Harriet's punching with my father, and he hates my D. He's not one of my fans. Sit right down, Walter. Excuse me a moment, Miss Brooks. I'm going to see about getting this soup heated up. I'll be back in a few minutes. All right, Mr. Boynton. How'd you know, Mr. Tackle, Miss Brooks? Did he buy Jimmy? I didn't get much of a chance to talk about that, Walter. Yeah, well, I didn't think he'd score there, so I've been finding out some of the teachers. But so far, nobody's interested in a $25 cat. Well, keep trying, Walter. That is, you can ask anybody but Mr. Boynton. He's just become the proud but poor owner of a parrot. Just what he needed. Tell me, Mr.... Has he invited you to the dance yet? No, Walter, but Mr. Conklin has. His wife can't go, so he's asked me to help proceed the guest. Oh, murder! But if you had a prior date with Mr. Boynton, he couldn't... You're right, he couldn't. And that's what I was working on, a prior date with Mr. Boynton. What about the competition angle? Walter, let's not discuss this subject now. Well, that ought to do it. They put it back in the pot and boiled it again. Nothing like boiling to make soup warmer. Well, I'm afraid I have to be leaving now, Mr. Boynton. I've got some test papers to prepare. Yeah, I'll keep them coming, Mr. Rick. Don't you worry. It's almost too late to worry. Well, if there's anything you think of that you want to say to me, Mr. Boynton, I'll be in my classroom marking papers after school. Very well, Mr. Rick. Yes, so are, Mr. Rick. If I hear anything further about Jimmy, I'll drop by. That will be all, Walter. Good-bye now. I'll see you later, Mr. Boynton. Good-bye, Miss Brooks. Oh, what a wonderful person he is. Yes, out of the earth. Walter, who's Jimmy? Jimmy? Oh, he's just a... Ah! Are you, uh, interested? Well, I'm interested mostly in Miss Brooks' reaction. My goodness, it's a mere mention of his name. She bristles like a... like a cat. Mr. Boynton, this is very confidential, but I just happen to know that Jimmy is one of the handsome Miss Devils you ever saw in your life. And in fact, he's an old flame in Miss Brooks. Well, that's odd. She's never mentioned him to me. What's odd about it? One never mentions one's competition to one. Competition? Well, I wouldn't be at all surprised that Jimmy tried to date Miss Brooks up for the December dance tomorrow night. If you don't mind a bit of man-to-man advice, Mr. Boynton, I think you should get your bid in immediately. That is, if you want to take her. Well, of course I want to take her, Walter. Frankly, I'd have asked her days ago if she hadn't bought a brand-new gown. A new gown? Well, yes. You see, I told her I was buying a new suit at the same time she picked out the gown, and, well, this is very embarrassing, but when I went into Sherry's store, they, they, well... They wouldn't extend you any credit. Well, that shouldn't bother you, Mr. Boynton. Well, why don't you just explain to Miss Brooks? You'll understand. I'm sure she will. But that old herringbone suit of mine, well, now there's this Jimmy. I wouldn't want to come between old friends. You're taking their eyes and your, Mr. Boynton. Now, look, Miss Brooks may not feel like seeing Jimmy tomorrow night. Well, I might drop in on her after classes. It won't hurt to say hello. No, that's the idea, Mr. Boynton. You do that. Just drop in and say hello. Who knows? He might be in for a very pleasant surprise.  Well, you certainly cheered up since this morning, Daddy. Oh, yes, yes, I have, Harriet.  I told her I was taking one of our most charming lady teachers to the band. May heaven forgive my little white lie. Well, what did mother say to that, Daddy? Well, her interposition seemed to vanish instantly, and she insisted on going with me to the affair, thus eliminating Miss Brooks from my immediate horizon. I'll be glad when you're dead, you rascal youth. It's like I always say, Daddy, I don't want to be an old, I told you so, but... But you can't help yourself. Anyway, I'm glad mother's feeling better. She didn't look so hot yesterday. She doesn't look so hot any day. She's been off her feet for some time now, and I think I know the reason, Harriet.  Lonely? Yes, yes.  However, I believe I've hit on a solution. What is it, Daddy?  What a wonderful idea. How about the pet-a-greed cat Miss Brooks has to say? It's the possibility, child. I'll phone your mother, and if she's amenable to the suggestion, I'll talk to Miss Brooks right after school. Oh, fine. I'm positive mother and Jimmy will hit it off beautifully. Well, I don't see why not. The little beast likes Miss Brooks. I should love your mother. Oh, excuse me, Miss Brooks, if you're busy, I can... Oh, not at all, Mr. Boynton. Come on in. I was just finishing these papers. Thanks. Hey, surprising how peaceful a classroom can be when the students are gone. Especially my students. Some of them are real gone. Sit down, Mr. Boynton. What's on your mind? The December dance? Funny, I was thinking of the same thing. Miss Brooks, when I said I bought that new blue-shirt suit we saw at Sherry's, I'm afraid I told little Thib. You see, I really didn't care too much for the suit, so I bought the parrot instead. Oh, I'm sure it'll look much better on you. I mean, what's the difference? What we wear as long as we have fun at the dance? Together? I'm not sure I'm going, Miss Brooks. I think you should know that Walter told me about Jimmy. But I asked him not to. I didn't want you to know about that. I understand perfectly, Miss Brooks. Walter tells me that you and Jimmy have been rather close for some time. We were, yes. We had some wonderful times at Crystal Lake. You did? He's very playful, you know. He'd chase me through the woods every day. He'd chase you? Of course I'd always let him catch me. I know the woods up there pretty well. Very convenient. Well, I didn't want Jimmy to get lost. After all, I couldn't put a leash on him, could I? No, no, I suppose not. Of course, when we came back to the city, I used to bolt the door so he couldn't get out. He wasn't an affectionate preacher, he was. But when I come home, he used to do the cutest things. Like what? Well, the minute I got into the house, he used to nuzzle up and rub his whiskers against my ankle. Sounds pretty short. He simply hated to leave me out of his sight. Even when I'd go in and take a shower, he used to sit outside the door yowling at the top of his lungs. If I were you, Miss Brooks, I'd be mighty careful to whom I told that story. Miss Brooks, I'd like to... Oh, hello, Boyden. Hello, Mr. Conklin. Since school is officially finished for the day, I shall overlook this unseemly fraternization. Now to business. I'm prepared to make a deal with you, Miss Brooks. How much do you want for Jimmy? How much does he want for Jimmy? My business is with Miss Brooks, Boyden. Do you think it's possible that I could have him on the installment plan? I'm afraid not, sir. I want to sell him outright. But, but, Mr. Conklin, you want to buy Jimmy? Not for myself, Boyden. It's for my wife. Well, yes, when Harriet and I are at school, Mrs. Conklin gets lonely. Jimmy, you'll keep her busy. Good. Good. I'll give you ten dollars for him, Miss Brooks. I want twenty-five, Mr. Conklin. Twenty-five dollars. I only want what I paid for him. I do not understand this at all. Then stay out of it. Now, Miss Brooks, if you just quote me a fair price, I'll pick Jimmy up at your home this afternoon. Oh, not at my home, Mr. Conklin. I gave him to Mrs. Davis' sister Angela last winter. You see, I had to because he kept biting Minerva. Did Mrs. Davis' cat? On the tail, mostly. I'm more than annoyed the life out of her. Pardon me, folks. Mother just called your office, Daddy. She wants you to pick up a bed for Jimmy. She's got a nice spot to sit out for him under the piano. Very well, Harriet. Mother's all excited, Miss Brooks. She told me she's getting everything ready for Jimmy.  All this, and he knits, too? Don't be so foolish, boys. Well, Miss Brooks, I won't haggle with you any longer. Here's your $25. That's $10, $20, $25. Thank you, Mr. Conklin. You know where Angela lives, don't you? Yes, yes. I'll get over there at once. Come on, Harriet, let's get that cat. Cat? Jimmy's a cat? What did you think he was, Miss Brooks's boyfriend? I'll see you in my office, Harriet. Well, where do I get my hands on Walker Denton? Oh, Harriet, before you go, would you do me a favor? Oh, certainly, Miss Brooks. What is it? Well, I've still got some work to do, so I'd like you to take this $25 to Mrs. Duff at the dress department of Kerry's store. It's on your way to Angela's house. I'll be glad to, Miss Brooks. Just tell her I want the gown we spoke about a few days ago. Ask her to be sure and have it ready first thing tomorrow. Mr. Duff is done. See you in the morning. Bye, Mr. Boynton. Goodbye, Harriet. Well, I'm glad you've got enough money to buy your dress, Miss Brooks, and I'd like to ask you to go to the dance with me. Oh, I would love to. I'd love to be wearing a new outfit, too. Mr. Boynton, you shouldn't worry about a new outfit. After all, I decided to buy that gown only because I realized how perfectly it would blend with your old herringbone. It's a lovely suit, Mr. Boynton. I'm simply mad about it. Are you really, Miss Brooks? Mr. Boynton, of all the suits I've ever seen you wear, I like that herringbone better than either of them. Now, once again, here is our Miss Brooks. Well, when I got home after school, Mrs. Davis greeted me with some shocking news. Just five times. You don't have to worry about selling Jimmy. Angela is taking him down to our cousin Winifred in Nashville, Tennessee. But Mrs. Davis, he can't do that. I sold him to Mr. Conklin. He's on his way to Angela's house to pick him up now. Well, that's too bad because Angela and Jimmy left on the noon train for Nashville. Oh, great. Any minute now, Mr. Conklin will be galloping over here. And he's going to want Jimmy or his $25 back. Well, I'll be running along, Mrs. Davis. Wait a minute. How do I tell Mr. Conklin? Just tell him Angela went south with his cab and I went south with his money.


Hi, it's Bridget. Welcome to Above Life Channel. The purpose here is to inspire your spirit and to fill you with hope today we are going to channel with Louise Hay from the Afterlife. Louise Hay is the founder of Hay House Publishing Company and she is most notably known for her trailblazing ways and helping us to heal ourselves and working with how to heal yourself and in addition as a major advocate for spirit-based and self-development books and things. So I feel connected to Louise Hay. I think it's a good time for us to be able to connect with her and she's kind of been like a spiritual mentor to me at times when I've had difficulty in my life or needed some advice or guidance from the entrepreneurial perspective or from the spirit perspective and from the healer perspective. So I think it's a perfect time to be able to invite Louise Hay back in to visit and channel with her. Now remember at Above Life Channel, there are playlists. So there are lots of other afterlife celebrity guest channel interviews that you can check out on the playlist. Louise Hay is one of those types that has a playlist here. Guest of Honor Louise Hay, come on in Louise. She says, hello Bridget, how are you doing? Well, I think I'm doing okay. She says there's quite a bit going on. There's a lot going on in your world, isn't there? There sure is. Is this something that you can help shed some light on? Oh, of course. She says, of course, I'll try. I will most certainly try to inspire your spirit. She says, and when it's hard, thank you Louise. It's so lovely to talk with you guys. Let's connect our heart chakras and activate our heart chakra, our heart space, because the empathic energy that Louise brings forward helps to connect us and create a space for you to feel the benefit of the channeling as I'm sharing the dialogue and using the words feel the energy as I shift. And I feel the chill of the wind on the back of my neck. All right, so Louise, give us something that we can feel into some words of wisdom or guidance during this time. There have been many trying times on the planet. The one thing that you know for certain that you can count on is that the earth will survive. There are always times of drought and times of famine and times of replenishment and nourishment. There's times of flourishing and abundance throughout all of these times you have survived. And it's not simply a matter of survival. That's perhaps, perhaps, let's talk about that Bridget. Perhaps that is the most important thing to remember now, is that it's not a time of simply surviving. That is the basic human need or necessity that you are often presented with when you watch the news media and things of that nature. It is easy to get sucked into the story and the storylines and become part of the chaos that is being spread. That's the most infectious disease that there is, is the chaotic worry and the fear. It spreads like wildfires and it doesn't even help to rejuvenate. It simply devastates anyone in its path. That's not to say some level of fear is healthy or natural. It is and you shouldn't make any one part of yourself bad for having those kinds of feelings. It's natural to be worried when it is a time of great change. There's a lot of anticipation. Let us be clear about the energies of fear and anticipation. The unknown is a great vast place that there oftentimes is a desire for the illusion of clarity, the illusion of the knowing or the predictability of things. And as you can see, the truth is there is no predictability. It is indeed a co-creative universe and that which has come together to create the time that you are collectively in is a patterning of life that has been called for, called forward. Now, the very nature of the viral challenge of the virus that you are facing, the health. I'm going to choose the word crisis here that you are facing isn't necessarily the choice of or the optimal experience. However, that said, it would have been something major, something major or massive, not just a particular act of nature like a flood tsunami, a force of nature of wildfires that would focus on one particular area because that has been the case. If you look back over your history over the past two to three years and perhaps even five years, you can start to see the precursors of these these attempts to correct. The patterning of human behavior and it has resulted in small incremental improvements, but not anything long term or widespread, probably more appropriate to say the the widespread. And it's important that the virus of the mind be addressed during this time. There is not a need to pressure yourself or to compare yourself. Now, comparison is something that causes more pain and more suffering. Comparison is not something not a tool to be used at this time, not even not even a little bit, not even in the smallest amount, although it does seem that data driven information is key as far as facts or understanding patterns of truth. What is true versus what is illusion, but I would caution you in believing any one thing or placing your focus or emphasis rather instead of believing you guys. Let's say focus your emphasis on the on one particular place or source of information and simply allow yourself to be with yourself in the pattern of belief and feeling that is your thought and your emotion. That is moving through you and forward for you and let that provide the information that helps to instruct your day that helps to break down time into smaller increments that are much more manageable for you as a human being. And then in society, when there is the opportunity to rejoin the others in your community circles, then there will be this very strong awareness of self. And in that strong awareness and sense of self, then you can be much more confident in the bridge of connection that you make with others. And then the ripple effects will be much more powerful and long standing longevity is something that the human experience craves. It sees it as a way of success or measuring success longevity. And yet it is the quality of the experiences that you're having. So does the quality or the depth of the understanding of the connections. And you're seeing that now because there's this craving or realization that connection is it does really matter. And so to then the values of kindness and compassion and empathy toward one another, regardless of the similarities or the differences that you may have with other individuals or communities or societies, it really does come to show that there is much room for improvement and advancement. And it does depend upon you as an individual during this time. Again, I want to be very clear. It is not the action of what you are accomplishing in your personal life, but the fact that you are connecting with your personal center of power, your personal spirit to your beyond and deeper and broader than your intuition. But so much more, you are so much more than that. You are a wellspring of knowledge and information that can really serve you as a person. It can really be a great advisor to the mind and spending more time in yourself can bring about a great amount of change in a way that is much more peaceful in the pattern that you create moving forward in your behaviors and in your comfort level. And yet, at the same time, acknowledging that once you reintegrate with others in your society, there will be change that occurs and shows up and some after effects or ripples. And that that is natural. There will be some bumps and that will be natural. Some of you will love coming back together in connection very easily, readily sociable, but yet others will want to be more empathic in their distancing and create room and space. For those relationships to reattach in a way that is more so than and perhaps has been before. And that that causes you to really think about boundaries and what it is that you need for your rules of engagement. What do you need? And an opportunity is upon you to consider what are your needs? What do you like about this time that you are in when you are separated from others? And what do you not like? What do you dislike that those two things will give you information about how it is that you best can connect moving forward with yourself and with others? And that is going to be a great, a great learning piece, a great valuable point of this entire experience collectively. There's a lot, there's a great deal of benefit that can come from that. Now, it depends on how everyone does their homework, of course, right?  Wow, that's a lot. Louise, hey, ladies and gentlemen, can you talk to us specifically about help? And if you can, let us know, is there, are there some things that we need to be aware of or considerate of as we move forward here and given our help? Well-being is a huge part of your success as a person, as a human. And it is really an individual choice and also a responsibility to care for the human body. And part of caring for the human body also involves managing the thoughts that create the behaviors that result in the actions that we give you. And those behavior patterns have the opportunity to destroy you or to guide you through just about anything that you encounter. That you may see as turbulent or challenging or difficult. Your body really is a strength for your fortress and it is not a shelter to hide in at this time. It's a shelter to love and embrace and decorate with all the wonderful energies of your heart and your desires and all that you love and all that you are. You will become to a point where the energy of health is indicative of the wellness that you can offer within your own self. The mindset and the body, the mind and the body do work very closely together. It is important that the needs of the mind and the body are met. And that's critical, that is critical, mission critical. So Louise, can you give us any kind of insight as to when here, like I'm in the United States, when here we're going to be able to kind of get back to a routine where we're going to be able to be in the public and be with each other and be at the grocery stores and that kind of a thing? What are the shopping malls and the movie theaters and things? I'm seeing July, it looks like kind of you guys, but it gets to more of a normal looking kind of experience. But she says, people are going to make choices about what is best for them and their families. And so there is going to be some arguments, it feels like some conflict inside families. You guys should feel much of showing me. There's going to be some arguments inside families. I could totally see this about where people are going and how much contact they have with other people, like if they go to the movies or that kind of thing and like a sporting event or things. And there's like people that are, it's so difficult to see. Like I can't even really see that. I can see a movie theater, but I can't see that, like a sports arena. I can't see that or concert or anything like that. Maybe like an orchestra hall or something like that. I could see, but I can't see like a sporting event with just contact and other people. Like the players and things. I don't know though, I mean it could, August too also looks like a time where maybe some sports start to come like baseball and things like that, professional league. Maybe start to come maybe. I can't quite tell for sure. I don't really like to do predictions, but I can kind of, I'm curious. So I wanted to ask Elisa, might as well ask her because she's easy to connect with. She can connect with her pretty well. So thank you for that input. Thank you very much. All right, you guys. So this is a conversation with Luisa in the afterlife. As I said, we have channeled her before. So she has a playlist here, the Budlife channel. Make sure you check it out so you can get some inspiring energy from the afterlife. She definitely helps with healing, helps us to love ourselves and know ourselves better. She is a very gentle but powerful force when I connect with her in the afterlife. I really do appreciate our conversations together and you do make me feel so good. Very pink energy, heart space energy and also very yellow, solar plexus, spirit chakra purpose. That kind of an energy connection for you as well. This is Bridget. Thank you so much for watching the Budlife channel here on YouTube. If you like a Budlife channel and the afterlife celebrity guests that we channel every week here, make sure you like and subscribe to the channel so you never miss a weekly channeling session. And remember that the purpose is always to inspire your spirit to fill you with hope because this is your life after all. So now, live it. Get out there. Well, stay in here. Live it. Just live it.