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Copyright © 2015 McGraw-Hill Education (Australia) Pty Ltd
IRM t/a Langfield-Smith, Thorne, Smith, Hilton Management Accounting 7e
1
CHAPTER 7
A CLOSER LOOK AT OVERHEAD COSTS
ANSWERS TO REVIEW QUESTIONS
7.1 When we refer to manufacturing overhead costs we are describing the indirect manufacturing costs of products.
These are the factory costs that are incurred in producing products but cannot be traced directly to them. They
include all manufacturing costs other than direct material and direct labour, such as the costs of supervision,
power, factory security and so on. From a product costing perspective, we can expand our definition of
overheads to include all product-related costs other than direct costs as managers may require comprehensive
estimates of product costs for making product-related decisions (see Chapter 4). However, as Australian
accounting standard AASB 102 Inventories requires that inventory valuations in external reports of
manufacturing businesses only include manufacturing costs, a distinction is drawn between indirect costs within
the manufacturing area, called manufacturing overhead, and other indirect costs incurred along the value chain,
upstream and downstream, of the manufacturing or production area.
Upstream costs and downstream costs, regardless of whether the entity is a manufacturer or a service provider
include costs incurred before and after the production process, such as research and development, design and
supply costs, marketing, distribution and customer service costs.
The indirect costs of responsibility centres are costs assigned to a unit in an organisation such as a department or
division where a manager is held accountable for performance. Indirect costs cannot be traced directly to the
centre so they need to be assigned instead.
7.2 Cost object: is something that is assigned a separate measure of cost because management need such cost
information; for example, responsibility centres, products, projects and so on. (The various production
departments in a manufacturing firm also provide examples of cost objects. For example, the material handling
cost pool may be allocated across the various production departments that use material handling services. In a
hospital costs may be assigned to reception, a ward, a doctor, operating theatres or intensive care unit (ICU) and
so on.)
Cost pool: a collection of costs that are to be assigned to cost objects. Costs are often pooled because they have
the same cost driver. (An example of a cost pool is all costs related to material handling in a manufacturing
firm.)
Cost allocation base: is some factor or variable that is used to allocate costs in a cost pool to cost objects. (An
example of a cost allocation base may be the weight of materials handled for each production department that
uses material handling services. This base would be used to assign the costs in the material handling cost pool to
the production departments.)
Cost driver: is a factor or activity that causes a cost to be incurred. (From the example above, the allocation base
of weight of materials handled for each production department may be a cost driver depending on its causal
relationship to the costs in the cost pool.)
The difference between cost allocation bases and cost drivers is that cost drivers are allocation bases but not all
allocation bases are cost drivers. Ideally allocation bases should be cost drivers; that is, there should be a cause
and effect relationship between the costs in the cost pool and the allocation base. In practice, some allocation
bases do not have this relationship, or the relationship is imperfect. Under these circumstances the accuracy of
the cost allocations can be questioned.
7.3 As shown in Exhibit 7.2 (Estimating the cost of a cost object), in estimating the cost of a cost object, direct costs
are traced directly to the cost object and indirect costs (those with no direct linkage to the cost object) are
collected into cost pools and assigned to the cost object by means of allocation bases, preferably cost drivers.
Some possible examples of cost objects and their direct and indirect costs for the NGOs involved in the tsunami
relief efforts (described in the ‘Real life - Measuring tsunami recovery costs: an overhead or not?’ on page 276)
follow:

2
Cost objects Direct costs Indirect costs
Programs to deliver
immediate disaster relief
• Campaign and administrative costs
that can be directly traced to
specific program
• Salaries of program designer and
planners
• Salaries of appeal workers
• Salaries of relief workers in
disaster area
• Transport of staff and relief goods
to disaster area
• Accommodation for relief workers
• Technical and logistical consulting
costs
• Food and clean water
• Medicines
• Temporary shelter
• General office and administrative
costs of NGO (depreciation of
office equipment, general
stationery and postage, rent,
cleaning, general accounting and
office staff salaries, bank fees etc)
• Salaries of CEO and top
management
• Legal, insurance and risk
management costs not directly
traceable
• Marketing, advertising, publishing
and other costs for general
awareness and fund raising
campaigns
• Consulting and advocacy activity
costs of seeking change in
government and institutional
policies
• External audit and reporting costs
Projects to:
• rebuild after a disaster
event
• construct additional
infrastructure
• deliver long-term
community development
• Administrative costs that can be
directly traced to specific projects
• Salaries of project designers and
planners
• Salaries of staff involved in project
field work
• Transport of staff and materials to
field
• Accommodation for field staff
• Technical and engineering
consulting costs
• Building and infrastructure
materials
• General office and administrative
costs of NGO (depreciation of
office equipment, general
stationery and postage, rent,
cleaning, general accounting and
office staff salaries, bank fees etc)
• Salaries of CEO and top
management
• Legal, insurance and risk
management costs not directly
traceable
• Marketing, advertising, publishing
and other costs for general
awareness and fund raising
campaigns
• Consulting and advocacy activity
costs of seeking change in
government and institutional
policies
• External audit and reporting costs

3
7.4 A cost allocation base is some factor or variable that allows us to allocate costs in a cost pool to a cost object.
One possible allocation base for assigning advertising costs to the various attractions of a large theme park
would be the number of people patronising the park’s attractions. This would assume that the number of people
attending a certain part of the theme park would be an indication of the advertising resources consumed by each
attraction. Notice that in most cases the sales revenue generated by the various components of the theme park
would not be a viable allocation base since most theme parks have a single admission fee for the entire park.
Note that some people would consider ‘corporate’ advertising of this nature should not be allocated to the
various subunits of the business, as it is very hard to determine a causal cost driver. In activity-based costing
terminology the advertising could be regarded as a facility cost.
7.5 The development of departmental overhead rates involves a two-stage process.
In stage one, overhead costs are assigned to the firm’s production departments. First, overhead costs are
distributed to all departments, including both support and production departments. Second, support department
cost allocation takes place which involves costs being allocated from the support departments to the production
departments. At the end of stage one, all overhead costs have been assigned to the production departments.
In stage two, overhead application occurs as the costs that have been accumulated in the production departments
are applied to the products that pass through the departments using the overhead rate set for each production
department.
7.6 A support department is a unit in an organisation that is not involved directly in producing the organisation’s
goods or services. However, a support department does provide services that enable the organisation’s
production process to take place. Production departments, on the other hand, are units that are directly involved
in producing the organisation’s goods and services.
Examples of ‘production’ departments in a bank may include cheque processing, tellers, loan departments and so
on. Examples of support departments in a restaurant chain may include washing dishes (either manual or
stacking and unstacking dishwashers), cleaning, ordering/buying (some franchises rely on ordering from a
central unit and some require purchasing at the local market), bookings desk, head office, laundry and
accounting.
7.7 Activity-based costing can be used to assign manufacturing overhead costs to products in two stages. In the first
stage overhead costs are assigned to activity cost pools (that is, activities). In the second stage, activity costs are
assigned from the activities to products in proportion to the products' consumption of each activity, measured by
the amount of activity driver consumed. In traditional costing systems, when a two-stage allocation process is
used, the first stage is to assign overhead costs to production departments and the second stage is to assign the
overhead costs from the production departments to products in proportion to the products' consumption of the
departmental overhead cost drivers.
7.8 Using departmental overhead rates instead of a single plantwide overhead rate can improve the accuracy of
product cost information. The allocation bases used for each department are likely to be more realistic in
representing the relationship between overhead costs and the product, compared to using just one plantwide rate.
However, using departmental overhead rates requires the distribution of overhead costs to departments, the
allocation of support department costs to production departments and the collection of cost driver data by
production departments. While this approach usually provides more useful information than the single cost pool
approach, it is more expensive to operate and still can provide misleading information. A problem with this
approach is that costs with different behaviour patterns are added together before allocation to the product. It is
difficult to identify a realistic cost driver for a cost pool that includes setup costs, space costs and indirect
material costs, for example.
Using activity-based costing should improve the accuracy of cost information. Allocating costs to activities
rather than departments enables the identification of even more appropriate allocation bases. For example ABC
uses both volume and non-volume based cost drivers as allocation bases and attempts to aggregate costs that
have similar behaviour patterns. Again, however, there is an additional cost in analysing costs and cost drivers at
an activity level rather than at a department level.

4
7.9 A cost driver is an activity or factor that causes costs to be incurred. A volume-based cost driver is a cost driver
that is a measure of or proxy for the volume of production. An assumption underlying the use of a volume-based
cost driver is that costs are caused, or driven, by the volume of production. Examples include direct labour
hours, machine hours and direct material volume.
Non-volume based cost drivers are cost drivers that are not directly related to the number of units produced. For
example in manufacturing the set up costs are not driven directly by the units of output since each batch can vary
in volume. In a bank, non-volume based costs can include human resource management (driven by staff
numbers), cleaning (driven by floor space or room numbers), and IT servicing (possibly driven by the number of
computers).
7.10 Labour cost is a commonly used base for allocating overhead costs to cost objects including projects such as
those undertaken by FFA. Although such projects may be self funded by the member countries they result in
additional overhead costs being incurred by the FFA. As these overhead costs cannot be specifically traced cost-
effectively to the individual projects, an appropriate allocation base is needed to allocate them to the individual
projects to avoid cross-subsidisation of projects from member contributions and donations.
It is likely that there is some relationship between the level of salary costs for the projects and the increase in
overhead costs incurred by the FFA (as larger, higher cost projects are likely to require more support from FFA),
though the correlation is unlikely to be perfect. In the absence of a stronger logical connection and a more
practical, cost effective allocation base the use of salary costs as the allocation base may be reasonable.
However, it is not surprising that the member countries questioned and sought independent advice on the
accountability of the seemingly high overhead recovery rate of 66% of salary costs, because to them the
overhead recovery is an uncontrollable cost.
7.11 The primary benefit of using a predetermined overhead rate instead of an actual overhead rate is to provide
timely information for decision making, planning and control. Also the predetermined rate removes fluctuations
inherent in monthly actual overhead rates. While the use of actual overhead rates removes the need to account
for over- or under-allocated overhead, this is because it relies on data that are not known until after the event, so
it cannot be used in a timely fashion. Notice that in both approaches, it is necessary to calculate an overhead rate,
as overhead costs cannot be traced directly to products.
7.12 The denominator volume is the measure of cost driver volume used to calculate the manufacturing overhead
rate. The most common measure is the budgeted volume of cost driver for the coming year. Theoretical capacity
is the maximum level of production that the plant can run at, without ever stopping. Practical capacity assumes
the business operates at the maximum level that its resources allow under normal, efficient operating conditions.
Product costs will be higher using practical capacity, as the denominator measure of cost driver volume will be
lower, resulting in higher overhead rates. Using theoretical capacity as the denominator will result in lower
overhead rates and product costs, but there will be higher levels of underapplied overhead.
7.13 Management accountants allocate indirect costs to responsibility centres to help managers understand the effects
of their decisions, to encourage particular patterns of resource usage and to support the product costing system.
For example production departments may source services from support departments and where these services are
supplied for ‘free’ there may be a tendency to over-consume them. Where they are charged to departments, the
departmental managers are held responsible for these costs and need to be careful about the amount of these
services they consume. Also, where departmental overhead rates are used for product costing, it is necessary to
allocate the costs of support departments to production departments, to calculate departmental overhead rates for
the production departments.
The problems encountered in allocating a proportion of costs of the Prime Infrastructure Group (which changed
its name to Babcock and Brown Infrastructure on 1 July 2005) to its responsibility centre of Dalrymple Bay Coal
Terminal (DBCT) related to the disentanglement of overheads associated with DBCT’s operations from the costs
of other activities within the Prime group. The amount of overhead allocated by Prime to DBCT affected the
overhead cost per loaded tonne sought to be recovered by DBCT in the total price per loaded tonne of coal
charged to terminal users. The terminal users have little option but to use the terminal facility because of its
monopolistic nature. The competition authority, to ensure fair and reasonable access for terminal users, needed
to approve the terms and conditions of terminal access. It sought an independent review of Prime’s method of
allocating overhead to DBCT, which found that Prime had not reliably estimated the amount of overhead
relating to DBCT. This ‘Real life’ example illustrates the impact that overhead cost allocation choices can have,
not only on product costs and product prices, but also industry competitiveness.

5
7.14 Budgeted support department costs should be allocated rather than actual support department costs. If actual
costs were allocated, the activities of the department that provides the services could compromise the results of
the department that uses these services as well as their ability to plan activities. The incentive for cost control in
the department that provides the services may be reduced if they just transfer those excesses to the next
department. The allocation on the basis of budgeted figures highlights the good or poor results in the sourcing
department.
7.15 Under the direct method of support department cost allocation, all support department costs are allocated
directly to the production departments, and none of these costs are allocated to other support departments. Under
the step-down method, a sequence is first established for allocation of support department costs. Then the costs
incurred in the first support department in the sequence are allocated among all other departments that follow in
the sequence, including other support departments. The method proceeds in a similar fashion through the
sequence of support departments, never allocating back to a support department that has had its costs allocated.
Under the reciprocal services method, a system of simultaneous equations is established to reflect the reciprocal
provision of services among support departments. Then, all of the support departments’ costs are allocated
among all of the departments that use the various support departments’ output of services. The reciprocal
services method of support department cost allocation is the only method that fully accounts for the reciprocal
provision of services among departments.
7.16 As stated in the previous answer, under the reciprocal services method all of the support departments’ costs are
allocated among all of the departments that use the various support departments’ output of services. It is the only
method that fully accounts for the reciprocal provision of services among departments. However, this degree of
accuracy may not be necessary for the purpose and sometimes makes very little difference to the resulting
costings. The degree of inaccuracy of the reciprocal and step down methods depends on the amount of overhead
in each cost pool and the level of support provided between departments. As the method of allocating support
department costs becomes more detailed and sophisticated the cost of maintaining the system increases.
7.17 The term reciprocal services refers to two or more support departments providing support services to each other.
In a university, for example, the IT department provides support services to the human resource (HR)
department but the human resource department also provides HR support to the IT department. In fact IT gives
support to all other departments (e.g maintenance, grounds, student administration, faculty administration,
library, security) and receives support from many of them (maintenance of facilities, HR, security).
7.18 The contribution margin statement is used to highlight the separation of variable and fixed costs. The total
contribution margin is equal to sales revenue less the variable cost of goods sold (sometimes called the variable
manufacturing expenses) and the variable selling and administrative expenses. The fixed expenses deducted
below the contribution margin include both fixed manufacturing overhead and fixed selling and administrative
expenses.
In the absorption costing income statement the cost of goods sold expensed, for each month, includes variable
manufacturing costs and the predetermined fixed manufacturing overhead cost applied to products sold. The
expenses deducted after that are the selling and administrative expenses, which include both fixed and variable
components.
7.19 Both absorption and variable costing systems assign direct material, direct labour and variable manufacturing
overhead costs to products in exactly the same way, but they differ over their treatment of fixed manufacturing
overhead. Absorption costing includes fixed manufacturing overhead as a part of product cost. Variable costing
excludes fixed manufacturing overhead from product cost and expenses it in the period in which it is incurred.
The key distinction between variable and absorption costing is the timing of fixed manufacturing overhead
becoming an expense. Eventually, fixed overhead is expensed under both product costing systems. Under
variable costing, fixed overhead is expensed immediately, when it is incurred. Under absorption costing, fixed
overhead is inventoried and not expensed until the accounting period during which the manufactured goods are
sold.

6
7.20 Variable product costs are particularly useful for short-term decisions, such as whether to make or buy a
component, and pricing—especially when variable selling and administrative costs are included. The fixed costs
will be incurred anyway and in the short term they should be disregarded. In making these decisions, the variable
costs provide a good measure of the differential costs that need to be assessed. The information needed for short-
term decision making is discussed in Chapter 19.
Under variable costing, profit is a function of sales. The classification of costs as fixed or variable makes it
simple to project the effects that changes in sales have on profit. Managers find this useful for decision making.
Also, cost volume profit analysis (which we discuss in Chapter 18) requires a variable costing format.
Planned costs must take account of cost behaviour if they are to provide a reliable basis for control. In addition,
the link between sales and profit performance, under variable costing, ensures a performance measure that
managers understand easily.
Fixed costs are an important part of the costs of a business, especially in the modern manufacturing environment.
Variable costing provides a useful perspective of the impact that fixed costs have on profits by bringing them
together and highlighting them, instead of having them scattered throughout the statement.
Absorption product costs include unitised fixed overhead, which can result in suboptimal decisions, especially as
fixed costs are not differential costs in the short term. However, in the modern business environment, with a high
level of fixed overhead, a relatively small percentage of manufacturing costs may be assigned to products under
variable costing. Also, in the longer term a business must cover its fixed costs too, and many managers prefer to
use absorption cost when they make cost-based pricing decisions. They argue that fixed manufacturing overhead
is a necessary cost incurred in the production process. When fixed costs are omitted, the cost of the product is
understated.

7
SOLUTIONS TO EXERCISES
Exercise 7.21 (20 minutes) Predetermined overhead rates for various cost drivers:
manufacturer
NOTE: Budgeted sales revenue, although given in the exercise, is irrelevant to the solution.
1 Predetermined overhead rate =
driver
cost
of
level
budgeted
overhead
ing
manufactur
budgeted
(a) $546 000
15 000 machine hours
= $36.40 per machine hour
(b) $546 000
30 000 direct labour hours
= $18.20 per direct labour hour
(c) $546 000
$630 000*
= $0.867 per direct labour dollar or 86.7%
of direct labour cost
*Budgeted direct labour cost = 30 000 hours x $21
Actual overhead rate = actual manufacturing overhead
actual level of cost driver
(a) $510 000
16 500 machine hours
(b) $510 000
= $18.89 per direct-labour hour
(c) $510 000
$607 500*
= $0.84 per direct labour dollar or 84%
of direct labour cost
*Actual direct-labour cost = 27 000 hours x $22.50
2 Denyer Ltd will not know the data for actual costs and cost drivers until the end of the year. For timely decision
making it is necessary to have estimates and use predetermined rates.
Exercise 7.22 (20 minutes) Predetermined plantwide overhead rate: printing firm
budgeted manufacturing overhead
budgeted level of cost driver
$546 000
15000 machine hours
2 Business cards 600  $36.40 = $21 840
Wedding invitations 300  $36.40 = $10 920
Promotion flyers 200  $36.40 = $7280
3 Actual
manufacturing
overhead
−
Applied
manufacturing
overhead
=
Overapplied or underapplied
overhead
$51 000 − (1100)($36.40) = $10 960 underapplied

8
Exercise 7.23 (30 minutes) Predetermined plantwide overhead rate; alternative cost drivers
budgeted level of cost driver
(a)
$546 000
(b) $546 000 = $1.30 per direct labour dollar or
$420 000 130 of direct labour cost
2 (a) Business cards 800 direct labour hours  $18.20 = $14 560
Wedding invitations 600 direct labour hours  $18.20 = $10 920
Promotion flyers 400 direct labour hours  $18.20 = $7280
(b) Business cards (800 direct labour hours)($22.50)  1.30 = $23 400
Wedding invitations (600 direct labour hours)($22.50)  1.30 = $17 550
Promotion flyers (400 direct labour hours)($22.50)  1.30 = $11 700
3 Actual
manufacturing
overhead
−
Applied
manufacturing
overhead
=
Overapplied or underapplied
overhead
(a) $51 000 − (1800)($18 20) = $18 240 underapplied overhead
(b) $51 000 – (1800)($22.50)(1.30)† = $1650 overapplied overhead
† Actual direct labour cost = 1800  $22.50
In hindsight, direct labour dollars seems the most appropriate cost driver, as it results in the lowest level of
underapplied/overapplied overhead. It therefore appears to better represent the behaviour of overhead costs.
However, it is difficult to make this judgment based on just one month’s data.
Exercise 7.24 (10 minutes) Departmental overhead rates: manufacturer
Applied manufacturing overhead per deluxe saddle and accessory set:
Tanning Department 110 m2
 $8 $ 880
Assembly Department 4 machine hours  $22 88
Saddle Department 45 direct labour hours  $10 450
$1418
Exercise 7.25 (15 minutes) Volume-based cost driver versus ABC: manufacturer
1 Material handling cost per mirror:
$180000
60
( ) 500
( )+ 60
( ) 500
( )
é
ë ù
û*
´ 500 = $1500
* The total number of direct labour hours.
An alternative calculation, since both types of product use the same amount of the cost driver, is the
following:
$180 000
120*
= $1500
* The total number of units (of both types) produced.

9
2 Material handling cost per lens = $1500. The analysis is identical to that given for requirement 1.
3 Material handling cost per mirror:
$180 000
8 + 32
( )
*
´8
60
= $600
* The total number of material moves.
4 Material handling cost per lens:
$180 000
8 + 32
( )
*
´ 32
60
= $2400
* The number of material moves for the lens product line.
Exercise 7.26 (20 minutes) Normal costing; alternative denominator volumes: engineering
firm
1 Practical capacity will be greater than the actual volume of production. Overhead will be underapplied at the end
of the coming year. Job costs and tender quotes will be lower than their actual costs because the overhead cost
will be understated.
2 A change from practical capacity to the budgeted volume will increase the overhead rate and, therefore, increase
job costs and tender quotes. This will make it more difficult to win tenders.
3 If normal volume were used, by the end of this year actual production will be lower than the normal volume, as
the company is expected to be in the ‘trough’ of its normal business cycle. Overhead would be underapplied, but
not by as much as it would have been if practical capacity had been used as the denominator volume. Next year
the company will be in the peak of its two-year cycle and, if normal volume is used as the denominator volume,
overhead will be overapplied. Over the two-year cycle, the underapplied and overapplied overhead should even
out, assuming that actual production behaves as expected over its normal cycle.
Job costs and tender quotes under normal volume will be understated this year and overstated next year,
compared to their actual cost. The average cost over the two years should approximate the actual production
cost.
Exercise 7.27 (10 minutes) Direct method of support department cost allocation: bank
Direct customer service departments using services
Deposit Loan
Provider of service
Cost to be
allocated Proportion Amount Proportion Amount
Human Resources $ 720 000 (50/80) $ 450 000 (30/80) $270 000
Computing 1 200 000 (60/80) 900 000 (20/80) 300 000
Total $ 1 920 000 $1 350 000 $570 000
Grand total $1 920 000

10
Exercise 7.28 (15 minutes) Step-down method of support department cost allocation: bank
Human
resources Computing
Direct customer service departments
using services
Deposit Loan
Costs prior to allocation $720 000 $1 200 000
Allocation of Human Resources
Department costs $720 000 144 000 (2/10) $360 000 (5/10) $216 000 (3/10)
Allocation of Computing
Department costs $1 344 000 1 008 000 (60/80) 336 000 (20/80)
Total costs allocated to each
department $1 368 000 $552 000
Total cost allocated to direct
customer service departments
$ 1 920 000

11
Exercise 7.29 (25 minutes) Reciprocal services method of support department cost
allocation: bank
First, specify equations to express the relationships between the support departments.
Notation: H denotes the total cost of Human Resources
C denotes the total cost of Computing
Equations: H = 720 000 + 0.20C (1)
C = 1 200 000 + 0.20H (2)
Solution of equations: Substitute from equation (2) into equation (1).
H = 720 000 + 0.20(1 200 000 + 0.20H)
= 720 000 + 240 000 +0 .04H
0 .96H = 960 000
H = 1 000 000
Substitute the value of H into equation (2).
C = 1 200 000 + 0.20(1 000 000)
C = 1 400 000
Next, use the calculated total allocation figures in the cost allocation using the reciprocal services method:
Support departments Direct customer service departments
Human Resources Computing Deposit Loan
Traceable costs $720 000 $1 200 000
Allocation of Human
Resources Department costs (1 000 000) 200 000(0.2) $500 000(0.5) $300 000(0.3)
Allocation of Computing
Department costs 280 000(0.2) (1 400 000) 840 000(0.6) 280 000(0.2)
Total cost allocated to each
direct customer service
department $1 340 000 $580 000
Total costs allocated
$1 920 000
Exercise 7.30 (20 minutes) (appendix) Variable and absorption costing
1 Porter Ltd.
Income statement under absorption costing
Year ended 31 December
Sales revenue (36 000 units at $45/unit) $1 620 000
Less: Cost of goods sold (36 000  $35/unit)* 1 260 000
Gross margin 360 000
Less: Selling and administrative expenses:
Variable $108 000
Fixed 30 000
138 000
Net profit $222 000

12
2
PorterLtd
Contribution margin statement under variable costing
Year ended 31 December
Sales revenue (36 000 units at $45/unit) $1 620 000
Less: Variable expenses:
Variable manufacturing costs
(36 000  $27/unit) $972 000
Variable selling & administrative costs 108 000
1 080 000
Contribution margin 540 000
Less: Fixed expenses
Fixed manufacturing overhead $300 000
Fixed selling and administrative expenses 30 000
330 000
Net profit $ 210 000
* Assuming that the production of 25 000 units equalled the normal capacity, the fixed manufacturing overhead per unit is
$8 ($300 000/37 500 units).
3 (a) The absorption costing profit is higher because 1500 units produced are carried forward as finished goods
inventory. Each unit carries forward a cost of $8 for manufacturing overhead that is expensed under
variable costing. Therefore using the absorption costing method the costs in the income statement are
$12 000 lower than when using the contribution margin approach, where total fixed costs are expensed as
period costs.
(b) The short cut method is based on the change in closing inventory, which represents costs incurred in the
current period which will be released against future revenue. Where production is greater than sales (as in
this case) the higher value of closing inventory deducted from the cost of goods available for sale shows a
lower cost of goods sold— and, therefore, a higher gross profit. The calculation for this is shown below.
Increase (decrease)
in units in inventory

fixed manufacturing cost
per unit
= difference in profit
1500 units  $8 = $12 000 more under
absorption costing

13
SOLUTIONS TO PROBLEMS
Problem 7.31 (30 minutes) Plantwide and departmental overhead rates: manufacturer
Instructors please note before setting this problem: The actual overhead of $300 000 is for the whole plant (that is,
Fabrication plus Assembly Departments).
1 Total budgeted overhead = $270 000 + $135 000 = $405 000
Budgeted direct labour hours = 22 500 + 90 000 = 112 500
Predetermined overhead rate = $405 000/112 500 = $3.60 per direct labour hour
2 Laser:
31 500 hours  $3.60 = $113 400 (overhead)
[$113 400 + $90 000 (prime costs)]/11 250 units = $18.08 per unit
Inkjet:
93 000 hours  $3.60 = $334 800 (overhead)
[334 800 + $675 000 (prime costs)]/112 500 units = $8.98 per unit (rounded)
3 Departmental overhead rates:
Fabrication = $270 000/45 000 = $6 per machine hour
Assembly = $135 000/90 000 = $1.50 per direct labour hour
4 Laser:
Applied overhead = (15 000  $6) + (30 000  $1.50) = $135 000
Cost per unit = (135 000 + 90 000)/11 250 = $20 per unit
Inkjet:
Applied overhead = (30 000  $6) + (72 000  1.50) = $288 000
Cost per unit = $(288 000 + 675 000)/112 500 = $8.56 per unit
5 (a) Plantwide overhead rate:
Applied overhead (124 500 labour hours  $3.60) $448 200
Actual overhead 450 000
Underapplied overhead $1 800
(b) Departmental overhead rates:
Applied overhead (45 000 machine hours  $6) $270 000 in Fabrication
Applied overhead (102 000 labour hours  $1.50) $153 000 in Assembly
Total applied overhead $423 000
Actual overhead 450 000
Underapplied overhead $ 27 000
6 One would expect the departmental overhead rates to be the best approach. However, in this case the plantwide
rate results in less underapplied/overapplied overhead. Perhaps direct labour hours is a better cost driver for
‘Fabrication’ than machine hours. As the question does not identify the actual overhead costs for each
department separately, it is not possible to identify which department contributes most to the underapplied
overhead and, therefore, assess the appropriateness of each department’s cost driver.

14
Problem 7.32 (25 minutes) Predetermined plantwide overhead rate; different time periods;
pricing: manufacturer
1 (a)
Estimated
manufacturing
overhead
Estimated direct
labour hours
(DLHs)
Quarterly
predetermined
overhead rate
(per DLH)
First quarter $200 000 25 000 $8.00
Second quarter 160 000 16 000 $10.00
Third quarter 100 000 12 500 $8.00
Fourth quarter 140 000 14 000 $10.00
$600 000 67 500
(b) (i) & (ii) Part A200 produced January April
Direct labour rate per hour $30.00 $30.00
Number of DLHs per unit 20 20
Overhead rate per DLH $8 $10
Direct material 200 $200
Direct labour 600 $600
Overhead 160 $200
$960 $1 000
2 (a) January ($960 x 1.10) $1056
(b) April ($1000 x 1.10) $1100
3
Estimated
manufacturing
overhead
Estimated direct
labour hours
(DLHs)
Quarterly
predetermined
overhead rate
(per DLH)
First quarter $200 000 25 000
Second quarter 160 000 16 000
Third quarter 100 000 12 500
Fourth quarter 140 000 14 000
Totals $600 000 67 500 $8.89 (rounded)
4 (a) & (b) Part A200 produced January April
Direct material $200.00 $200.00
Direct labour 600.00 600.00
Overhead ( 20 DLH x overhead
rate of $8.89 per DLH) 177.80 177.80
$977.80 $977.80

15
5
Price is cost plus 10% markup
i.e. $977.80 x 1.10 $1075.58
6
The annual rate is preferred, as it averages out (that is, normalises) the effects of fluctuations in overhead costs and
cost driver volumes over the year. Notice that with quarterly overhead rates, the firm may underprice its product in
January and overprice it in April. Note also that an increase in prices in two quarters of the year could further decrease
demand for the product, which would then further increase its cost and price per unit.

16
Problem 7.33 (45 minutes) Departmental overhead rates and activity-based costing:
manufacturer
1 (a) Former product costing system: traditional system based on a single volume-related cost driver.
(b) Current product costing system: departmental overhead rates based on different cost drivers.
Support Department
Costs Allocation

17
(c) Contemplated product costing system: activity-based costing.
2 Suggested activity cost pools and activity drivers are shown in 1 (c) above.
Overhead costs are assigned to activity cost pools
associated with significant activities
Overhead
costs
assigned to
activities.

18
Problem 7.34 (50 minutes) Plantwide versus departmental overhead rates; product pricing:
manufacturer
1 Schedule of budgeted overhead costs:
Department A Department B
Variable overhead
A 20 000 direct labour hours  $32........................................ $640 000
B 20 000 direct labour hours  $8......................................... $160 000
Fixed overhead ............................................................................... 400 000 400 000
Total overhead................................................................................ $1 040 000 $560 000
Grand total of budgeted overhead (A + B): $1 600 000
Predetermined overhead rate =
total budgeted overhead
total budgeted direct labour hours
=
$1 600 000
40 000
= $40 per hour
2 Product prices:
Basic
system
Advanced
system
Total cost...................................................................................... $2 200 $3 000
Mark-up, 10% of cost................................................................... 220 300
Price.............................................................................................. $2 420 $3 300
3 Departmental overhead rates:
Department A Department B
Budgeted overhead (from requirement 1)..................................... $1 040 000 $560 000
Budgeted direct-labour hours ....................................................... 20 000 20 000
Predetermined overhead rates....................................................... $1 040 000
20 000 DLHrs
$560 000
20 000 DLHrs
$52 per $28 per
direct labour hour direct labour hour

19
4 Revised product costs:
Basic system Advanced system
Direct material.............................................................................. $800 $1600
Direct labour................................................................................. 600 600
Manufacturing overhead:
Department A:
Basic system 5 x $52 ...................................................... 260
Advanced system 15 x $52 ............................................. 780
Department B:
Basic system 15 x $28 .................................................... 420
Advanced system 5 x $28 ................................................ _ ____ 140
Total $2 080 $3 120
5 Revised product prices:
Total cost...................................................................................... $2 080 $3 120
Mark-up, 10% of cost................................................................... 208 312
Price .......................................................................................... $2 288 $3 432
6 CONSTELLATION TELECOMMMUNICATIONS LTD
Memorandum
Date: Today
To: President, Constellation Telecommunications Ltd
From: I M Student
Subject: Departmental overhead rates
Until now the company has used a single, plantwide overhead rate in calculating product costs. This approach resulted
in a product cost of $2200 for the basic system and a cost of $3000 for the advanced system. Under the company’s
pricing policy of adding a 10 per cent mark-up, this yielded prices of $2420 for the basic system and $3300 for the
advanced system.
When departmental overhead rates are calculated, it is apparent that the two production departments have very different
cost structures. Department A is a relatively expensive department to operate, while Department B is less costly. It is
important to recognise the different rates of cost incurrence in the two departments, because our two products require
different amounts of time in the two departments. The basic system spends most of its time in Department B, the
inexpensive department. The advanced system spends most of its time in Department A, the more expensive
department. Thus, using departmental overhead rates shows that the basic system costs less than we had previously
realised; the advanced system costs more. The revised product costs are $2080 and $3120 for the basic and advanced
systems, respectively. With a 10 per cent mark-up, these revised product costs yield prices of $2288 for the basic
system and $3432 for the advanced system. We have been overpricing the basic system and underpricing the advanced
system.
I recommend that the company switch to a product costing system that incorporates departmental overhead rates.

20
Problem 7.35 (30 minutes) Activity-based costing calculations
1 Cost rates per unit of each cost driver:
(a)
Activity
(b)
Activity
cost pool
(c)
Quantity of
cost driver
(b)  (c)
Cost rate per unit
of cost driver
Machine setup................. $200 000 200 setups $1 000 per setup
Material receiving........... 120 000 80 000 kg $1.50 per kg
Inspection........................ 160 000 1 600 inspections $100 per inspection
Machinery-related........... 840 000 60 000 machine hours $14 per machine hour
Engineering..................... 280 000 7 000 engineering hours $40 per engineering hour
Total overhead ................ $1 600 000
2 Overhead assigned to each product line:
Activity
Overhead assigned to
Basic system line
Overhead assigned to
Advanced system line
Machine setup..........................
$ 50 000 (50 setups  $1000) $150 000 (150 setups  $1000)
Material receiving....................
45 000 (30 000 kg  $1.50) 75 000 (50 000 kg  $1.50)
Inspection.................................
70 000 (700 inspections  $100) 90 000 (900 inspections  $100)
Machinery-related....................
280 000 (20 000 machine hrs  $14) 560 000 (40 000 machine hrs  $14)
Engineering..............................
120 000 (3 000 eng. hrs  $40) 160 000 (4 000 eng. hrs  $40)
Total overhead .........................
$565 000 1 035 000
3 Overhead assigned per unit of each type of printer:
Basic system................................................................................ $565 ($565 000  1000 units)
Advanced system......................................................................... $1035 ($1 035 000  1000 units)
4 Comparison of total product cost assigned to each product under three alternative product costing systems:
Plantwide overhead rate*....................................................... $2 200 $3 000
Departmental overhead rate** ............................................... 2 080 3 120
Activity-based costing†
.......................................................... 1 965 3 235
* From the data given in the preceding problem.
** From the solution to the preceding problem.
†
The assigned overhead as calculated in requirement 3 above, plus the direct material and direct labour costs given in
the data for the preceding problem:
Basic system ........................................................................ $1965 = $1400 + $565
Advanced system................................................................. $3235 = $2200 + $1035

21
Problem 7.36 (45 minutes) Plantwide versus departmental overhead rates; actual and
normal costing: manufacturer
budgeted cost driver
(a) Plantwide overhead rate based
on direct labour hours =
$180 000
45000
= $4 per direct labour hour
Manufacturing overhead cost of A Frame = 5  $4
= $20
(b) Plantwide overhead rate based
on machine hours = $180 000
120 000 hours
Manufacturing overhead cost of A Frame = 6.5  $1.50
= $9.75
(c) (i) Cutting Department overhead rate
based on direct labour hours = $60 000
30 000 hours
= $2 per direct labour hour
(ii) Welding Department overhead
rate based on machine hours = $120 000
96 000 hours
Manufacturing overhead cost
of ‘A Frame’ = (4 DL hours  $2) + (4 machine hours  $1.25)
= $13.00
The overhead cost based on departmental rates is likely to be most accurate as it recognises that different cost
drivers cause the overhead costs in each department, and the method specifically recognises the A Frame’s
consumption of these cost drivers.
2 Actual manufacturing overhead rates Cutting Welding
Actual overhead $54 000 $108 000
Actual cost driver 29 400 DL hours 90 000 Machine hours
Actual overhead rates $1.84/DL hour $1.20/Machine hour
(rounded)
Overhead cost of A Frame = (4 DL hours  $1.84) + (4 Machine hours  $1.20) = $12.16
The actual manufacturing overhead costs incurred are indirect costs that cannot be assigned to products, such as
the A Frame, unless cost drivers and overhead rates are used.

22
3 The estimate of overhead costs based on actual departmental rates is most accurate as it reflects the actual costs
incurred. However, this information would not be timely, as actual overhead rates could not be calculated until
after the end of the year.
PROBLEM 7.37 (60 minutes) Overhead application using a predetermined overhead rate;
practical capacity versus normal volume: manufacturer
1 (a) (i) Predetermined overhead rate at practical capacity:
Budgeted manufacturing overhead
Budgeted direct labour hours
at practical capacity
=
000
135
*
000
026
$1
= $7.60/direct labour hour
* ($6 x 135 000) + 216 000 = $1 026 000
(ii) Predetermined overhead rate at normal volume:
Budgeted manufacturing overhead
Budgeted direct labour hours
at normal volume
=
000
120
*
000
$936
* $720 000 + 216 000 = $936 000
(b) Cost of Job 77
Overhead rate based on:
Practical capacity Normal capacity
Cost in beginning work in process inventory $54 000 $54 000
Direct material 45 000 45 000
Direct labour (2600 hours  $20.00 per hour)* 52 000 52 000
Applied manufacturing overhead
(2600 hours  $7.60 per hour) practical 19 760
(2600 hours  $7.80 per hour) normal 20 280
Total cost $170 760 $171 280
* Direct labour rate =
direct labour wages
direct labour hours
=
000
8
000
$160
= $20.00 per hour

23
(c) Manufacturing overhead applied to Job 79:
Practical capacity:
Direct labour hours  predetermined overhead rate
= 2400 hours  $7.60 per hour
= $18 240
Normal volume:
Direct labour hours  predetermined overhead rate
= 2400 hours  $7.80 per hour
= $18 720
2 Practical capacity rate: Total manufacturing overhead applied during November.
Total direct labour hours  predetermined overhead rate
= 8000  $7.60
= $60 800
Normal volume rate: Total manufacturing overhead applied during November:
Total direct labour hours  predetermined overhead rate
= 8000 hours  $7.80
= $62 400
3 (a) Actual manufacturing overhead incurred during November:
Indirect labour wages $20 000
Supervisory salaries 12 000
Indirect material (supplies) 12 000
Production equipment costs 8 100
Building occupancy costs, factory facilities 8 400
Total $60 500
(b) Overapplied overhead for November, practical capacity rate:
Applied manufacturing overhead – Actual manufacturing overhead
= $60 800 – $60 500
= $300 overapplied
Overapplied overhead for November, normal volume rate:
Applied manufacturing overhead – Actual manufacturing overhead
= $62 400 – $60 500
= $1900 overapplied
The practical and normal volume overhead rates were based on a budgeted monthly volume of 11 250 hours
(135 000 hours/12 months) and 10 000 hours (120 000 hours/12 months) respectively. The actual volume was
only 8 000 hours; thus we would expect overhead to be underapplied, all else being equal. However, whether
overhead is under or overapplied also depends on the behaviour of the actual overhead costs throughout the year
as well as the behaviour of the cost driver, direct labour hours. In this case the actual overhead costs incurred
during the month of November were significantly less than one twelfth of the year’s budgeted manufacturing
overhead of $1 026 000 ($85 500) at practical capacity volume and $936 000 ($78 000) at normal volume. This
situation may signal that further investigation of the costing records is required. The overapplied overhead is less
using the practical capacity rate, because the rate is 20 cents less per hour being based on an extra 15 000 direct
labour hours above the normal volume level.

24
4 As practical capacity is unlikely to be achieved at all times throughout the year, using the practical capacity rate
is likely to result in some underapplied overhead and therefore understated product cost.
Normal volumes are average over the normal business cycle, which may span two to three years, or longer.
Overhead will be underapplied, and products undercosted, in years when the business operates below the normal
volume and vice versa.
Moreover, both these overhead rates assume that manufacturing overhead is volume driven. The overhead at
HHCL comprises both fixed and variable overhead costs. Indeed in most businesses there are likely to be
significant levels of non-volume driven (that is, fixed) overheads. Under these circumstances neither of these
conventional overhead rates will result in accurate product costs.
PROBLEM 7.38 (40 minutes) Support department cost allocation: manufacturer
1 Direct method:
Production department
Machining Finishing
Provider of service
Cost to be
HR $250 000 (4/9) $111 111* (5/9) $138 889*
Maintenance 230 000 (35/75) 107 333* (40/75) 122 667*
Design 350 000 (45/60) 262 500 (15/60) 87 500
Total support department costs
allocated $480 944 $349 056
Overhead costs traceable to
production departments 800 000 400 000
Total overhead cost $1 280 944 $749 056
Budgeted machine hours (MH) for
Machining Department 30 000
Budgeted direct labour hours (DLH)
for Finishing Department 10 000
Overhead rate per hour (total
overhead ÷ MH and DLH) $42.70* $74.91*
* Rounded
2 Sequence for step-down method:
1st: HR (serves 2 other service departments)
2nd: Maintenance (serves 1 other service department)
3rd: Design (serves no other service departments)

25
3 Step-down method:
Service departments Production departments
HR Maintenance Design Machining Finishing
Costs prior to
allocation $250 000 $230 000 $350 000
Allocation of HR
Department costs $250 000 12 500 (5/100) 12 500 (5/100) $100 000 (40/100) $125 000 (50/100)
Allocation of
Maintenance
Department costs 242 500 15 156* (5/80) 106 094* (35/80) 121 250 (40/80)
Allocation of Design
Department costs 377 656 283 242 (45/60) 94 414 (15/60)
Total cost allocated to
each department 489 336 340 664
Overhead costs traceable to production departments 800 000 400 000
Total overhead cost 1 289 336 740 664
Budgeted machine hours (MH) for Machining Department 30 000
Budgeted direct labour hours (DLH) for Finishing Department 10 000
Overhead rate per hour (total overhead ÷ MH and DLH)
* Rounded
$42.98* $74.07*
PROBLEM 7.39 (40 minutes) Support department cost allocation; departmental overhead
rates; product costing: manufacturer
1 (a) Direct method:
Production Department
Moulding Assembly
Provider of service
Cost to be
Repair $96 000 (1/9) $10 667* (8/9) $85 333*
Engineering 500 000 (7/8) 437 500 (1/8) 62 500
Total support department costs
allocated $448 167 $147 833
Total overhead cost $848 167 $787 833
Direct hours:
DMH (20  2000) 40 000
DLH (80  2000) 160 000
Overhead rate per hour (total
overhead ÷ DH) $21.20* $4.92*
Check on allocation procedure:
Support department costs allocated to Moulding $448 167
Support department costs allocated to Assembly 147 833
Total costs to be allocated ($48 000 + $250 000)
* Rounded
$596 000

26
(b) The overhead cost will be (3  $21.20) + (5  4.92) = $88.20
2 (a) Step-down method:
Support departments Production departments
Repair Engineering Moulding Assembly
Costs prior to allocation $96 000 $500 000
Allocation of Repair
Department costs 96 000 9 600(1/10) $9 600(1/10) $76 800(8/10)
Allocation of Engineering
Department costs 509 600 445 900(7/8) 63 700(1/8)
Total support department
cost allocated $455 500 $140 500
Direct labour hours (DH):
DLH (20  2000) 40 000
DMH (80  2000) 160 000
Overhead rate per hour
(total overhead ÷ DH) $21.39* $4.88*
Total costs allocated ($48 000 + $250 000) $596 000
* Rounded
(b) The overhead cost will be (3  $21.39) + (5  4.88) = $88.57

27
PROBLEM 7.40 (30 minutes) Reciprocal service method; departmental overhead rates;
product costing: manufacturer
1 (a) Reciprocal services method:
Equations:
R = 96 000 + 0.2E
E = 500 000 + 0.1R
Where:
R denotes the total cost of the Repair Department
E denotes the total cost of the Engineering Department
Solution of equations:
R = 96 000 + 0.2 (500 000 + 0.1R)
R = 96 000 + 100 000 + 0.02R
0.98R = 196 000
R = 200 000
E = 500 000 + 0.1 (200 000)
E = 520 000
Allocation:
Support departments Production departments
Repair Engineering Moulding Assembly
Traceable costs $96 000 $500 000
Allocation of Repair
Department costs (200 000) 20 000(0.1) $20 000(0.1) $160 000(0.8)
Allocation of Engineering
Department costs 104 000(0.2) (520 000) 364 000(0.7) 52 000(0.1)
Total support department
cost allocated $384 000 $212 000
Direct labour hours (DLH):
(20  2000) 40 000
(80  2000) 160 000
Overhead rate per hour
(total overhead ÷ DLH) $19.60 $5.325
Total $596 000

28
2 The direct allocation method ignores any service rendered by one support department to another. Allocation of
each support department’s total cost is made directly to the production departments. The step-down method
recognises one support department’s usage of services, but ignores the other’s usage of services. The reciprocal
services allocation method recognises all support department service to other support departments through the
use of simultaneous equations. This allocation procedure is more accurate and may lead to better information
that would be of greater value to management. However, as always, in deciding on the method to use
management needs to weigh up the costs associated with the various methods against the benefits that they offer.
PROBLEM 7.41 (45 minutes) (appendix) Absorption versus variable costing: manufacturer
1
Cost per unit Variable Absorption
Direct material $5.00 $5.00
Direct labour 2.00 2.00
Variable overhead 3.00 3.00
Fixed overhead * 2.00
$10.00 $12.00
* Fixed overhead = budgeted fixed overhead
budgeted level of production
= $300 000
150 000
= $2 per unit
2 (a)
Feeling Fab Ltd
Absorption Costing Income Statement
For the Year Ended 30 June
Sales revenue (125 000 units sold at $15 per unit) $1 875 000
Less: Cost of goods sold (at absorption cost of $12 per unit) 1 500 000
Less: Selling and administrative expenses:
Variable (at $1 per unit) 125 000
Fixed 50 000 175 000
Net profit $200 000

29
(b)
Feeling Fab Ltd
Variable Costing Income Statement
For the Year Ended 30 June
Sales revenue (125000 units sold at $15 per unit) $1 875 000
Less: Variable expenses:
Variable manufacturing costs at variable cost of $10 per unit) 1 250 000
Variable selling and administrative costs (at $1 per unit) 125 000 1 375 000
Less: Fixed expenses:
Fixed manufacturing overhead 300 000
Fixed selling and administrative expenses 50 000 350 000
Net profit $150 000
3 Cost of goods sold under absorption costing $1 500 000
Variable cost of goods sold 1 250 000
Difference in cost of goods sold 250 000
Fixed manufacturing overhead as period expense under variable costing 300 000
Total differences between the two methods (50 000)
Net profit under variable costing 150 000
Net profit under absorption costing 200 000
Difference in net profit $(50 000)
4 Difference in fixed overhead expensed under reported profit absorption and variable costing
= change in inventory in units  predetermined fixed overhead rate per unit
= 25 000 units  $2 per unit
= $50 000
As shown in requirement 2, reported profit is $50 000 lower under variable costing.

30
PROBLEM 7.42 (50 minutes) (appendix) Normal costing; profit under absorption and
variable costing: manufacturer
1 (a)
Sleepsound Pty Ltd
Income Statement under Absorption Costing
Year Ended 30 June
Sales revenue (13 500 at $60/unit) $810 000
Less: Cost of goods sold (13 500  $19.40)* 261 900
Less: Selling and administrative expenses
Variable 13 500
Fixed 90 000
103 500
Net profit $444 600
(b)
Sleepsound Pty Ltd
Income Statement under Variable Costing
Year Ended 30 June
Sales revenue (13 500 units at $60/unit) $810 000
Less: Variable expenses
Variable manufacturing costs
(13 500 at $14.40) 194 400
Variable selling & administrative costs 13 500
207 900
Less: Fixed expenses
Fixed selling and administrative expenses 90 000
Net profit $437 100
*As there are no work in process inventories, or beginning finished goods inventory, all manufacturing costs are related to
finished goods.
Direct material $120 000
Direct labour 60 000
Variable manufacturing overhead 36 000
Variable cost of manufacture $216 000 or $14.40/unit
Absorption cost of manufacture $291 000 or $19.40/unit

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XXVII LUKU.
NEMESIS.
Kun Julia tointuessaan avasi silmänsä, näki hän olevansa
yksinkertaisesti sisustetussa huoneessa. Sisäänkäytävässä seisoi
miekkaansa nojaten Antonius. Kuutamon hopeisessa loisteessa
erottautui hänen voimakas vartalonsa teräväpiirteisenä ympäristöstä.
Tuskin oli Antonius kuullut Julian liikahtavan, kun hän kiirehti hänen
luokseen.
"Enkö minä olekaan kuollut?" kysyi Julia heikolla äänellä.
"Uneksinko? Vai olenko toisessa maailmassa? Onko se sittenkin
ihanaa todellisuutta, että näen sinut edessäni, että sinun käsivartesi
kiertyvät hellästi uumilleni, että sinun silmäsi katsovat minuun
huolehtien, lempien?"
Antonius sulki hänen huulensa hellin suuteloin.
"Ei tämä ole unta, ei harhanäkyä, kallis ystävä: menneisyys on
ollut samallaista todellisuutta kuin nykyisyyskin. Muutama tunti on
kulunut vasta siitä, kun liekkien ympäröimänä odotit kuolemaa."
Juliaa värisytti.

"Minä muistan. Minkä suunnattoman kiitollisuuden velan sinä
keräät kannettavakseni! Kuinka koskaan voin osottautua sinun
arvoiseksesi?"
"Ei niin, Julia. Minä pidän itseäni onnellisena ja ylistän
Jumalaamme, saadessani sanoa sinua omakseni."
"Miten paljon minä sinua rakastan!"
Sellaisessa asennossa viipyi hän kauvan, vaipuneena onneensa,
joka oli sitä suurempi, kun se merkitsi pitkän kärsimysten sarjan
loppua.
Vuosia oli kulunut siitä päivästä, jolloin Julia oli ojentanut
ruostuneen miekan pakanalliselle nuorukaiselle tämän lähtiessä
hänen turvistaan. Silloin ei hän aavistanut, kuinka syvälle
nuorukaisen sydämen sopukoihin oli rakkaus tunkeutunut. Silloin oli
hän ollut vielä melkein lapsi. Ajan veriset tapahtumat ja raskaat
koettelemukset olivat tehneet neitseellisestä lapsesta naisen, jonka
sielu oli kypsynyt ja samalla kirkastunut totuuden jalossa
tunnustuksessa. Miehessä oli myös tapahtunut muutos vaikein, mihin
ihmissydän on kykenevä — muutos vihasta rakkauteen. Rajusta
nuorukaisesta oli tullut totinen, voimakas mies, jonka rohkeus oli
muuttunut taipumattomaksi, uhrautuvaksi voimaksi, jonka suopi
sisäinen rauha ja onni.
Julia havahtui haaveistaan.
Kadulta kuului uhkaavia huutoja. Tuuli kantoi kaikua kaukaisesta
melusta yli kaupungin.
"Mitä tämä on?" kysyi levottomana Julia.

Ennenkuin Antonius ehti vastata, kuului läheisyydestä vihaisia
huudahduksia.
"Missä on Nero?" karjui juopuneen ääni.
"Pakomatkalla", vastasi joku.
"Kautta Styxin — varokoon itseään, jos hänet tapaamme!"
"Hän on kavaltaja!"
"Kutsuu itseään caesariksi, vaikka onkin koira."
"Hänen äitinsä oli piika!"
"Ja isänsä narri!"
"Mutta hän itse villipeto!"
"Raukka hän on!"
"Alas Nero! Tappakaa hänet! Surma hänelle ja hänen
kannattajilleen!"
Rakastavaiset katsoivat toisiaan merkitsevästi.
"Dies irae", mumisi Antonius hampaittensa raosta.
"Missä me olemme?" kysyi Julia.
"Olemme paenneet pyhän vuoren taakse", vastasi Antonius.
"Täällä olemme täysin turvassa."
Hän otti soihdun seinältä ja sytytti sen.

"Me olemme vapautetun orjan Phaonin talossa: hän on minun
ystäväni. Näetkös", hän osoitti avoimesta ikkunasta puutarhaan, "tuo
valkea talo tuolla on hänen huvilansa. Hän itse on palatsissa Neron
luona — kenenkään päähän ei voisi pälkähtää, että me piilottelemme
täällä. Ja vaikkapa niinkin olisi — sinä kuulet, loppu on lähellä.
Tänään on jokainen kansan turvissa, kellä vaan on Neron kanssa
laskuja suoritettavanaan."
Julia puristi rukoilevasti hänen käsivarttaan.
"Ajatteletko kostoa, Antonius?"
"Anna anteeksi, jos todella sellaiset ajatukset nousivat mieleeni.
Viha on kovin voimakas. Sydämeni ei vielä ole vapaa siitä."
"Jumala, Antonius, rankaisee. Ihmisellä ei siihen ole oikeutta."
"Niin on, Julia. Olkoon Jumala hänelle armollinen."
"Ja missä ovat kaikki toiset?" jatkoi Julia kuiskaten, "niitä oli
paljon, lukemattoman paljon, jotka kuletettiin minun kanssani Neron
puistoihin — missä ovat he?"
Antonius oli vaiti. Raivokkaita huutoja kuului kaukaa.
Kyynelet vierivät Julian poskille.
"Entäs Lucrezia, tuo lapsi? Näitkö häntä, Antonius? Sanovat, että
hän olisi murhannut Poppean — minä en voi sitä uskoa."
Antonius, joka oli kuullut Poppean kuolemasta, mutta ei siitä,
miten se oli tapahtunut, kysyi raa'asti:
"Kuka sen on sanonut?"

"Caesar."
"Uusi uhri. Hänet on tietysti tapettu kuten toisetkin. Mutta hiljaa —
näen kahden naisen rientävän puiston läpi."
Todellakin kulki puiston kautta vievää tietä kaksi naista. Toinen oli
pitkäkasvuinen, solakka ja kantoi keisarillisen orjattaren loisteliasta
pukua. Toinen oli pienempi ja näytti vielä olevan sangen nuori. Hän
seurasi vaan vastahakoisesti kumppaniaan, joka silloin tällöin
pysähtyi puhumaan muutaman sanan hänelle.
Joukko asestettuja talonpoikia tuli heitä vastaan. Nyt poikkesi
vanhempi pois tieltä puitten varjoon, vetäen nuorempaa mukanaan.
Siten lähenivät he majaa, jossa Antonius ja Julia olivat.
"Hiljaa lapseni, ole hiljaa — Jupiterin nimessä, älä huuda", koetti
orjatar tyynnytellä seuralaistaan.
Mutta lapsen ääni leikkasi kimeänä hiljaisuutta:
"Laske minut — en tule enään kauvemmas! Sinä aiot tappaa minut
— niin, minä tapoin Poppean — minä sen tein — salaa — minä
kostin kristittyjen puolesta."
Antonius astui pakolaisten eteen.
"Minne matka?" kysyi hän. Tämän äänen kuullessaan hätkähtivät
molemmat naiset.
"Akte?" kysyi Antonius kummastuneena katsoen orjatarta silmiin.
Nainen oli todella Akte, Neron entinen lemmitty, nyttemmin orjatar,
jonka kohtalot kaartin upseeri hyvin tunsi.

"Lucrezia!" huudahti majasta astuen Julia, samoin
kummastuneena.
Kuullessaan tuon äänen, näytti mielipuoli miettiväiseltä. Julia
tarttui hänen käteensä ja kysyi:
"Oletko Lucrezia, Livian tytär?"
Tyttö mietti.
"En tiedä", vastasi hän.
"Tunnetko minua?"
"En."
"Minä olen Julia, sinun ystäväsi. Muistatko?"
"Kyllä — minä luulen."
"Mutta miten tulet sinä tänne, Lucrezia?"
"Olen tappanut Poppean, keisarinnan."
"Hän houraapi", selitti Akte Julialle. "Hänet on — myrkytetty."
Kuin arka eläin, joka vihdoin on löytänyt turvapaikan, kätkeytyi
Lucrezia Julian vaatteen liepeisiin.
Antonius tahtoi viedä Akten majaan, mutta tämä kieltäytyi.
"Sinä pelastit hänet, Akte?" kysyi Antonius.
Hän myönsi.

"Minä pidin häntä silmällä siitä asti kun sotilaat hänet toivat.
Caesar antoi hänet sulkea haaremiinsa. Tänä yönä, jolloin kaikki
siteet näyttävät irtautuneen, vapisin minä hänen puolestaan, ja sillä
aikaa kun caesar oli sulkeutuneena yksityiskabinettiinsa, pakenin
minä tyttöraukan kanssa tänne."
"Minä kiitän sinua", sanoi Antonius, "kiitän sinua lapsiraukan
puolesta. Mutta sinä Akte — etkö pelkää caesarin kostoa?"
Silloin suuntasi orjatar kyyneleiset silmänsä Antoniukseen.
"Minun ei tarvitse enään pelätä caesaria", vastasi hän, "vaan
suojella.
Hyvästi, eversti."
* * * * *
Kun Nero pelästyneenä, kauhun lamauttamana gallialaisen tuoman
viestin johdosta palasi palatsiinsa, kummastutti häntä, ettei portailla
ollut ainoatakaan vartijaa. Kun hän katseli ympärilleen, huomasi hän
palatsissa vallitsevan käsittämättömän epäjärjestyksen. Verhoja virui
permannolla kallisarvoisten pukineitten joukossa.
Neron yksityishuoneitten eteinen oli tyhjä. Ei palvelijoita, ei
pretorianeja ollut kuuluvissa.
Kaupungilta kuului uhkaavaa melua. Kansa oli juuri saanut kuulla,
että
Ostiaan saapuneissa laivoissa viljan sijasta olikin hiekkaa.
"Tigellinus!" huusi keisari suutuksissaan.
Todellakin astui pretorianikenraali caesarin makuuhuoneeseen.

"Mitä tämä on?" huusi caesar uskotulleen. "Missä ovat vartijat?"
"Poissa", vastasi lyhyesti Tigellinus.
"Minne he ovat menneet?"
"Caesaria vastaan?"
"Minä olen caesar!"
"Sinäkö?" Tigellinus nauroi. "Sinä et ole mikään."
Sitten astui hän Neron ohi vähääkään hänestä piittaamatta.
Neuvotonna, vavisten katsoi tämä seuralaisiaan, jotka äänettöminä
kuin kuvapatsaat seisoivat ovella.
"Käsitättekö te tätä?"
Toinen gallialaisista vastasi:
"Aivan hyvin. Poissa ollessasi ovat Galban ystävät lahjoneet joukot.
Leirissä ei pidetty vielä sinua menneenä miehenä. Mutta Tigellinus
asettui uuden caesarin puolelle. Hän komensi vartijat palatsista pois.
Tällä hetkellä tekee Icelus, yksi Galban uskotuista parhaansa,
kiihoittaakseen Rooman kansaa äärimmilleen sinua vastaan. Senaatti
kokoontuu sinua erottamaan."
"Mutta miten se on mahdollista?" huusi epätoivoissaan Rooman
valtijas.
"Siis Tigellinuskin! Hänkin! Ja kaarti!"
Hetken mietittyään kääntyi hän taas salakabinettiinsa.

"Tulkaa tänne!" sanoi hän. Tuohon huoneeseen, jonka tunsivat
vaan hänen lähimpänsä, sulkeutui Nero molempien gallialaisten kera.
Tällävälin oli palatsin käytäviin kerääntynyt vapautettuja ja orjia;
kaikki, joiden kohtalo riippui caesarin kohtalosta, joilla ei ollut mitään
toivomista hänen perikadostaan.
Anicetus, joka nähtävästi vasta nyt oli saanut kuulla tapahtumista,
kiiruhti palatsin läpi.
"Missä on caesar?"
Vapautetut, jotka kaikessa kiireessä olivat asestautuneet, osottivat
hänet caesarin huoneeseen. Nero otti hänet vastaan rajattomalla
ilolla.
"Mitä tietoja sinä tuot, Anicetus?"
"Pahimpia", vastasi tämä silmäillen gallialaisia läpitunkevasti.
"Kansa vaatii sinun kuolemaasi. Senaatti on selittänyt sinut isänmaan
viholliseksi ja järjestänyt vangitsemisesi."
Nero, joka oli tuhon arvaamattomuuden vuoksi menettänyt
ryhtinsä, voitti nämä tiedot saatuaan jälleen ylpeytensä.
"Kuinka?" huusi hän, "senaattiko uskaltaa panna minut viralta?
Tämä valikoima pelkureita, matelijoita ja rikoksentekijöitä selittää
minut isänmaan viholliseksi? Senaatti käskee vangita minut, minut,
caesarin?"
Hän hypähti pystyyn ja kuten raivoava villipeto kierrellen huonetta
hän jatkoi:

"Minä annan heille vastauksen, jommoisen he ansaitsevat. Minä
annan heidät seivästää, nuot kunnianarvoisat isät. Minä…"
Mutta muistaen asemansa hän keskeytti ja virkkoi Anicetukselle:
"Kirjoita!"
Tämä veti esiin vahataulun ja teki työtä käskettyä.
Nero saneli:
"Minä julistan senaatin virastaan erotetuksi. Minä julistan Galban
kavaltajaksi. Minä vaadin, että joukot Reiniltä ja Aasiasta viipymättä
kutsutaan takaisin. Minä lupaan pretorianeille kullekin tuhat
drachmaa, jos he viipymättä rientävät tänne caesarinsa suojaksi."
Hän pysähtyi ja mietti.
"Riennä pretorianien leiriin ja ilmoita määräykseni. Tarjoa
jokaiselle sotilaalle kaksituhatta, jokaiselle upseerille viisituhatta
drachmaa — mutta käske heidän paikalla siirtymään Roomaan ja
miehittämään kaupungin!"
Anicetus tervehti hymyillen ja poistui.
Ääneti seurasi häntä se gallialaisista, joka tähän asti ei ollut
puhunut mitään. Hän riensi tunkeilevien orjien välitse rappusia alas.
Atriumissa tavoitti hän Anicetuksen, joka kummastuneena kääntyi
ympäri.
"Minne sinä riennät, Anicetus?" kysyi gallialainen syvällä äänellä.
"Ilmoittamaan senaatille caesarin määräyksistä."

"Sinä olet siis kavaltaja?"
"Sanoppa vaikka niinkin. Neron täytyy kukistua."
"Sinä osottaudut aina konnaksi, ketä hyvänsä palvelletkin,
Anicetus."
Anicetus, pelästyneenä gallialaisen kasvojen ilmeestä,
ajatuksissaan harkiten, missä hän oli tuon miehen nähnyt, kääntyi
mennäkseen.
"Päästä minut. Minulla ei ole aikaa hukata."
"Ei minullakaan, Anicetus."
Gallialainen oli tarttunut Anicetusta rinnasta.
"Mitä tämä on? Kuka sinä olet?" huusi tämä.
"Minä olen Silanus."
Tämä nimi riitti heittämään Anicetuksen polvilleen. Tietäen, ettei
hänellä ollut armoa odotettavissa, hän kuitenkin kohta ryhtyi
vastarintaan. Syntyi raju kamppailu, joka pian päättyi. Rasituksissa ja
taisteluissa karaistuneen soturin jättiläisvoimia ei roomalaisen
hovimiehen voimat kauvan riittäneet vastustamaan. Upseerin koura
kiertyi vastustajan kurkkuun. Tämä hervahti polvilleen uudestaan ja
pyysi kiemurrellen armoa.
Mutta valepukuisen ritarin tikari upposi ahnaasti vihollisen rintaan.
Elotonna retkahti Anicetus maahan. Rauhallisena kuin ei olisi
mitään tapahtunut, palasi gallialainen takaisin.

Tuskin olivat Anicetus ja Silanus lähteneet keisarin huoneesta, kun
tuo toinen gallialainen ilmoitti:
"Hän tulee liian myöhään, caesar."
"Miksi?"
"Koska Galba on luvannut pretorianeille seitsemän ja puoli tuhatta
miestä kohti."
"Mutta eihän se ole mahdollista", änkytti Nero.
"On kuitenkin, Nero. Summa on suurempi kuin mitä sinun
käytettävänäsi on."
"Mutta mistä sinä sen tiedät? Onko sinulla sitten kaikki selvillä?"
Gallialainen kohautti vaieten hartioitaan.
Kansan melu oli noussut korkeimmilleen. Eräs vapautettu kolkutti
caesarin ovelle.
"Kansa aikoo rynnätä palatsiin!" huusi hän tuskallisesti. "Meitä on
liian vähän puolustamaan suurta rakennusta. Pelasta itsesi, caesar!"
Nero löi nyrkillä otsaansa.
"Mitä?" huusi hän, "ollaanko jo niin pitkällä? Mitä minä olen? Mitä
on keisarius? Eikö Jupiter ole antanut minulle purppuran? Enkö minä
ole jumalallinen Nero? Kuinka voi kansa minut kukistaa? Onko ääni,
jota eilen sadattuhannet tottelivat, muuttunut voimattomaksi
kaiuksi?"
Kukaan ei vastannut.

Silloin löi Nero päätään seinään, heittäytyi lattialle pitkäkseen, puri
mattoja ja mylvi silmät verestävinä kuin villi peto. Sitten sieppasi hän
seinältä miekan ja hyökkäsi ovelle.
"He näkevät vielä minussa caesarin", karjui hän, "heidän täytyy
totella, kun minä kerran tahdon. Minä taistelen, miekkailen, minä —
yksin tuhatta vastaan — yksin — sataatuhatta — vastaan —" toisti
hän, antaen voimattoman käsivartensa laskeutua. — "Kautta Styxin
— onko tämä mahdollista? Yksikään sydän ei syki minulle —
yksikään käsi ei tartu miekkaan minun puolestani — loppuniko on
käsissä? Loppuniko?"
Ja heittäytyen polvilleen:
"Jupiter, ijankaikkinen, kaikkivaltias, voitko sallia, että minut
surmataan kuin orja? Etkö kykene minua suojelemaan? Oletko
suuttunut minulle? Lupaan sinulle tuhannen nautaa! Koko maailma
on leimuava uhritulena, jos minut pelastat!"
Ja kuullessaan kansan riehuvan jo puutarhassa hän jatkoi:
"Sinä et kykene, raukka? Sinä voiman varjokuva! Sinä tuhmuuden
jumala! Eikö rukoileminenkaan auta? Mitä — oletko sinä ehkä ainoa
jumala, sinä jota kristityt palvelevat? Auta sinä minua, todista
voimasi, osoita valtasi, ja minä vannon rupeavani kristityksi! — Kaikki
temppelit muutetaan kirkoiksi — minä kiellän sirkusnäytännöt, minä
annan kastaa itseni, minä teen mitä ikinä vaadit, kristittyjen
jumala…"
Phaon, eräs vapautetuista, huusi hätäisesti huoneeseen:
"Pelasta itsesi, caesar! Sotilaat etsivät sinua!"

"Kuinka? Entäs Anicetus?"
"Makaa surmattuna atriumissa."
Silloin ryömi caesar polvillaan gallialaisten luo ja halaillen heidän
polviaan ähkyi hän:
"Pelastakaa minut — ketä lienettekin! En ole kysynyt vielä teidän
nimiännekään. Tietysti tulette Reinin legionien lähettäminä minua
pelastamaan: viekää minut sinne! Taikka auttakaa minua pääsemään
Aasiaan. Aasialaiset legionat ovat uskollisia. Minä marssin niiden
etunenässä Roomaa vastaan — auttakaa minua!"
Lihaskaan ei värähtänyt miesten kasvoilla.
"Seuraa meitä!" sanoi toinen heistä. He riensivät alas portaita
Neron seuratessa kintereillä kykenemättä mitään epäilemään. Yksi
seikka häntä ihmetytti: kuinka miehet tunsivat niin tarkoin palatsin,
että aina voivat empimättä valita tiet, joilla vähimmän tarvitsi pelätä
tapaavansa vihollisia. Mutta kiihtymyksessään hän ei joutanut asiaan
suurempaa huomiota kiinnittämään. Salakäytävien kautta johtivat
gallialaiset caesarin eräästä palatsin takaportista ulos. Siellä odotti
kolme hevosta. Jälleen ihmetteli Nero, mutta ei ehtinyt tälläkään
kertaa kummastustaan ilmaisemaan. Hänen seuralaisensa
heittäytyivät hevostensa selkään. Nero nousi kolmannelle, ja
vaiteliaan gallialaisen nelistäissä edellä, jättäytyi toinen Neron
jälkeen, niin että hän tuli ratsastamaan heidän keskellään kuin
vartioitu vanki. He ratsastivat täyttä laukkaa kaupungin läpi, ohi
parveilevien kansajoukkojen. Missä ratsastajat huomattiin, huudettiin
heille: "Seis!" taikka: "Minne matka?" mutta he eivät huolineet
ruveta vastailemaan, vaan kannustivat ratsujaan entistä tulisempaan

vauhtiin. Nero piteli vaistomaisesti togaansa kasvoillaan, jotta
kukaan ei häntä tuntisi.
Kun seurue karahutti Nomentanin portin läpi, tuli heitä vastaan
joukko sotilaita, sulkien tien.
"Minne matka?"
"Caesarin jälkeen."
"Onko hän paennut?"
"Niin sanotaan."
"Te olette siis Neron vihollisia?"
"Verivihollisia", vastasi etumainen gallialainen äänellä, joka
pelästytti Neroa, vaikka hän tiesikin, että vastaus oli annettu
sotilaiden pettämiseksi.
"Onnea matkalle sitten", huusivat sotilaat päästäen heidät
menemään.
Kun Nero ratsasti heidän ohitsensa, tempasi tuuli hänen punaisen
vaippansa syrjään. Soihtujensa valossa tunsivat sotilaat hänet. Mutta
ennenkuin he ehtivät ryhtyä mihinkään toimenpiteisiin huomionsa
johdosta, olivat ratsastajat jo ohi.
"Kautta Styxin", huusi kohortin johtaja, "keskimäinen oli Caesarin
näköinen."
"Minä tunsin hänet varmasti", vakuutti yksi pretorianeista. "Se oli
Nero!"

"Heti perään!" komensi upseeri, ja juoksujalkaa seurasivat sotilaat
ratsastajien jälkiä.
Tällävälin nelistivät nämä alas Nomentanin tietä, kunnes heidän
eteensä ilmestyi Phaonin maatalo. Gallialaiset vaihtoivat silmäyksen
ja kääntyivät Patinariuksen tielle, kunnes he puiston läpi ajaen
saapuivat majalle, jossa Phaonin orjat tavallisesti asuivat. Nero, joka
ei tuntenut seutua, eikä taloa, kysyi peloissaan:
"Minne me menemme?"
"Phaonin taloon."
"Vapauttamani Phaoninko?"
"Niin."
"Hän on minun puolellani?"
"Me toivomme niin olevan."
"Mutta eihän tämä ole palatsi", jatkoi Nero viitaten majaan.
"Se on hänen orjiensa asunto."
"Sinnekö te minut viette?"
"Tietysti? Mikä sinä muu olet kuin orja?"
Tien vieressä seisoi Akte, joka juuri oli palaamassa kaupunkiin.
Hän oli tuntenut Neron. Tuuli kantoi hänen korviinsa sanat:
"Mikä sinä muu olet kuin orja?"

Silloin huokasi Akte ja astui taas tielle. Mutta hän pysähtyi
hämmästyneenä, kun tietä myöten hengästyneenä saapui paikalle
juokseva sotilaskohortti.
"Näitkö Neron?" huusi päällikkö hänelle.
"Näin."
"Minne hän meni?"
"Tuonne,"
Hän viittasi Salarian tielle.
"Opasta meitä."
Akte mietti silmänräpäyksen. Sitten hän lähti sotilaiden edellä
kulkemaan pitkin Salarian tietä, päinvastaiseen suuntaan kuin
pakolaiset olivat menneet.
Nero oli laskeutunut hevosen selästä, samoin hänen seuraajansa.
Kun he lähenivät majaa, ilmaantui ovelle Antonius, katsellen
seuruetta epäröiden. Hän oli heti tuntenut Neron ja muistaen Julian
sanoja, että kosto kuului Jumalalle, hän astui tervehtien syrjään,
silmäillen ihmetellen ohitsensa astuvia, äänettömiä gallialaisia.
Nero oli tuskin huomannut Antoniuksen, kun hän jo riensi tämän
luo:
"Mitä — pretorianieversti? Kuinka olet sinä täällä? Aiotko sinä
vangita minut? Te olette minut pettänyt!" Ja miekkansa vetäen hän
asettui puolustusasentoon.

Mutta Antonius ei liikahtanut.
"Olen pakolainen, caesar", vastasi hän, "ja tarjoan sinulle
vierasvaraisuuttani."
Epäluuloisena astui Nero kynnyksen yli.
"Pakolainenko? Ketä sinä pakenet?"
"Neroa."
Caesar hymyili.
"Neroa", hän toisti, "se olen minä. Kuka sinä olet?"
"Antonius, eräs kristityistä."
Nero hoippui taaksepäin.
"Olen hukassa."
"Et toki, Nero. Minun suojassani olet turvissa."
"Etkö aio kostaa kenenkään puolesta?"
"En kenenkään."
"Et tiedä siis mitään?"
"Kaikki."
"Etkä kosta tovereittesi puolesta?"
"En. Jumala kieltää minua tekemästä sitä."

Tällä välin olivat gallialaiset keskustelleet hiljaa keskenään. Toinen
heistä astui nyt Antoniuksen luo ja alkoi jutella hänen kanssaan. Julia
ja Lucrezia olivat vetäytyneet majan sisäosiin.
Nero oli voipuneena nopeasta ratsastuksesta istuutunut
permannolle seinän viereen. Silloin läheni häntä vaitelias gallialainen:
"Etkö sinä tunne minua, Nero?" kysyi hän hillityin äänin, luoden
häneen kylmän katseen.
Nero ravisti päätään.
"En tunne", hän sanoi. "Tiedän vaan olevani sinulle kiitollisuuden
velassa. Kun taas olen caesar, olen palkitseva uskollisuutesi."
"Sinä et enään tule caesariksi", vastasi synkästi gallialainen.
"Miksi en? Voimani on suuri niinkauvan kuin elän."
"Sinä et elä kauvan."
Nämä sanat pelästyttivät caesaria.
"Ohoh — mitä sinä tarkoitat? Täytyykö meidän jatkaa matkaa?
Ovatko viholliseni kintereilläni?"
"Verivihollisesi seisoo edessäsi."
"Veri — viholliseni? Sinä olet —"
Gallialainen tempasi valetukan päästään.
"Silanus."

Nero ponnahti parkaisten ylös. Puutarhasta kuului melua. Siellä
olivat jo sotilaat.
"Minut on petetty!" parkui Nero. Ja kääntyen Silanukseen päin:
"Armoa!
Armoa, Silanus! Pelasta minut! Antonius — apua!"
Mutta Antoniuksen kanssa, joka tahtoi tulla caesarin avuksi,
painiskeli toinen gallialainen, Markus, estäen kristityn pääsemästä
häiritsemään tilintekoa.
Ivallisesti nauraen tarkasteli Silanus vihollistaan.
"Oletko sinä tuntenut armoa, Nero", kuiskasi hän, painostaen
jokaista sanaansa. "Tunsitko sinä armoa riistäessäsi sylistäni
Oktavian, kahlehtiaksesi tuon jalon naisen elämääsi? Tunsitko sinä
armoa, koettaessasi tahrata puhtainta olentoa ja antaessasi pyövelin
surmata hänet jalkavaimollesi mieliksi. Oletko koskaan tuntenut
armoa elämässäsi, joka on ollut vaan loppumaton rikoksien,
konnantöiden sarja? Nyt kuole, pelkuri!"
Jo kiiruhtivat ensin päärakennukseen kääntyneet sotilaat majaa
kohti.
Nero, kuullessaan heidän askeleensa ja tietäen olevansa
auttamattomasti hukassa, oli vetänyt tikarin esiin ja asettanut sen
kurkulleen. Mutta ollen liian pelkuri toteuttamaan aikomuksensa hän
yritti nousta pakoa koettaakseen. Silloin tarttui Silanuksen voimakas
nyrkki tikarin kahvaan ja painoi sen caesarin kurkkuun. Tämä
hervahti takaisin verissään lattialle.

"Armoa", hän ähisi; Silanus vastasi potkaisemalla, ja kääntyen
sisään tunkeutuvien sotilaitten puoleen hän kylmästi virkkoi:
"Täällä on Nero. Minulla oli vanha lasku tasattavana hänen
kanssaan."
Caesar koetti taas nousta. Hänen jähmettynyt katseensa lensi
miehestä mieheen pysähtyen Silanukseen. Sitten retkahti hän
elottomana maahan veren vuotaessa tummana virtana haavasta.
"Kuka sinä olet?" kysyi gallialaiselta sotilaitten komentaja, jota oli
järisyttänyt kamala näytelmä.
Tämä pudotti viitan hartioiltaan.
"Silanus, eversti caesar Galban palveluksessa."
Upseeri tervehti sotilaineen kunnioittavasti päällikköään, jonka
puku heti ilmaisi hänen arvonsa. Markus, joka niinikään oli heittänyt
valepukunsa ja kantoi kapteenin arvomerkkejä, astui myös joukkoon.
Sanaakaan enään virkkaamatta astuivat molemmat kunniaatekevien
sotilaitten välitse ulos ja hävisivät pian yöhön.
Antonius, joka oli ollut pakoitettu toimetonna katselemaan
näytelmää, astui nyt esiin ja kaartin upseerina komensi sotilaat
viemään senaatille ilmoituksen caesarin kuolemasta. Hän itse Julian
ja Lucrezian kanssa liittyi heihin palatakseen kaupunkiin, jossa
hänellä ei enään ollut mitään pelättävää.
Tämä tapahtui yöllä kesäkuun 9 päivää vasten vuonna 68, siis
keisarinna
Oktavian kuolinpäivänä.

Maja, jossa caesar makasi verissään, jäi autioksi. Kun poistuvien
askeleet olivat lakanneet kuulumasta, hiipi Akte pimeään
huoneeseen. Turhaan koetettuaan johtaa harhaan sotilaita, oli hän
tullut kuulemaan caesarin viimeistä huutoa.
Hän verhosi verisen ruumiin vaipallaan, pesi hänen kasvonsa
kyynelillään, voiteli hänen tukkansa ja piti koko yön kuolinvartiota
ruumiin ääressä.
Seuraavana päivänä sai hän senaatilta luvan ruumiin
hautaamiseen.
Hän kuletti sen marmooriseen hautakappeliin, jonka Nero jo
nuoruutensa päivinä oli rakennuttanut. Samana päivänä julisti
senaatti Galban keisariksi.

XXVIII LUKU.
TAISTELU PURPPURASTA.
Lokakuun alussa vuonna 68 saapui uusi imperatori Roomaan
kansan, joka odotti parempaa aikaa, tervehtiessä häntä riemulla, ja
legionien ilomielin uskollisuuttaan osottaessa. Mutta mieliala muuttui
pian. Jo Rooman porteilla tapahtui kiusallinen näytelmä. Neron
merisotilaat odottivat siellä häntä pyytääkseen päästä uuden
caesarin palvelukseen. Galba viivytti vastausta, syntyi meteli, ja liian
kiihkeänä sotilaallisessa ankaruudessaan, antoi Galba espanjalaisten
legioonainsa hakata sotilaat kappaleiksi. Siten jätti hän verisen jäljen
tielleen jo Roomaan tullessaan, ja tämä tapahtuma, jota seurasi
joukko kovin ankaroita, osittain aiheettomiakin teloituksia, näytti
merkitsevän pahaa Rooman tulevaisuudelle.
Kansa kävi pian välinpitämättömäksi uutta hallitsijaa kohtaan.
Kaarti nurisi ja sen tyytymättömyys pian levisi muihinkin armeijan
osastoihin.
Sillä kannalla olivat asiat kun Antonius, vietyään Julian ja Lucrezian
campanialaiseen maataloon, palasi Roomaan ilmoittautuakseen
keisarillisen kaartin päällikölle, jona edelleenkin oli Tigellinus, ja

pyytäen häneltä eroa upseerinvirastaan. Samana päivänä kuin hän
saapui Roomaan, vietiin Locuste, Neron myrkynsekoittajatar,
mestauslavalle.
Tigellinus, joka niin halpamaisesti oli pettänyt Neroa, ei tuntenut
syitä, jotka saivat everstin luopumaan paikastaan, ja hän kuunteli
määrätyllä tyydytyksellä tämän kertomusta. Tyytymättömänä uuteen
herraansa, joka maksoi huonosti ja asetti korkeita sotilaallisia
vaatimuksia, toivoi keisarillisten joukkojen johtaja taas löytävänsä
Antoniuksesta sopivan apumiehen pannakseen toimeen uuden
kavalluksen.
"Minä esittelen sinut imperatorille", sanoi hän. "Tänä levottomana
aikana ei tarvita suuria anteeksipyyntöjä lipuilta lähtemisesi vuoksi.
Tunnettu tosiasia, että olit Neron vihollinen, riittää suosittelukseksesi.
Katso sitten kuinka tulet häneen olemaan tyytyväinen."
"Minä en tule muodostamaan minkäänlaista arvostelua enään
imperatorista", vastasi Antonius, "sillä en aijo enään jäädä paikalleni
keisariuden palvelukseen."
"Sinä aiot siis erota ainaiseksi?" kysyi kenraali ihmeissään.
Antonius myönsi.
"Oletko tyytymätön Galbaan?" urkki Tigellinus.
"En tunne häntä."
"Miksi sitten tahdot jättää kotkat, joita niin kauvan olet palvellut?"
"Koska en tahdo kauvemmin taistella väkivallan puolesta."

Tigellinus, joka oli huomaavinaan tässä vastauksessa peitettyä
kapinanhenkeä, jatkoi urkkimistaan:
"Tahdot ryhtyä vastustamaan väkivaltaa?"
"En; minä voin sitä kärsiä, mutta en tukea."
"Mistä väkivallasta sinä puhut? Minusta tuntuu, ettemme enään
ymmärrä toisiamme."
"Väkivalta, jota tarkoitan, ei ole mikään henkilöllisyys. Jos sen
edustajaa nimitetään Galbaksi taikka Neroksi — mitä kuuluu se
asiaan? Se on Rooma. Se on se ajatus, joka syntyi Roomassa ja
Roomasta maailman pääkaupungin teki. Siitä luopumisen pidän
ensimäisenä velvollisuutenani."
"Mitä oppia sinä tunnustat, eversti?" arveli päätään pudistellen
Tigellinus, jonka tämä keskustelu saattoi yhä enemmän ymmälle.
"Kristinoppia, Tigellinus."
Nyt ymmärsi pretorianien päällikkö upseeriaan. Hän nauroi
pilkallisesti ja käänsi hänelle selkänsä.
"Olet vapaa palveluksestasi."
Antonius antoi pois miekkansa ja riisui yltään kallisarvoisen vaipan,
joka ilmaisi hänen ritarillista arvoaan. Siten oli hän ottanut
ratkaisevan askeleen, joka vei hänet ulos aikaisemman elämänsä
piiristä. Se oli sisältänyt loistoa, rikkautta, kunniaa ja mainetta,
mutta ei totuutta, jota tämä uuden uskon ritari ennen kaikkea etsi.

Omaisuutensa hän jakeli köyhille, pitäen itse vaan sen verran, että
kykeni suojelemaan Juliaa ja sairasta Lucreziaa puutteesta. Sitten
jätti hän Rooman, lähteäkseen rakastamansa naisen ja suojattinsa
kanssa siihen kaupunkiin, joka yleni idässä toisena tulevaisuuden
kaupunkina Rooman rinnalla. Messiaan vaikutuspaikoille tahtoivat he
perustaa itselleen uuden kodin. — Jerusalem oli sen pienen
seurueen päämäärä, joka eräänä syysaamuna astui laivaan Ostiassa,
jättääkseen ainaiseksi Italian mantereen.
Antonius seisoi aluksen kannella sen enenevällä nopeudella
poistuessa rannasta. Yhä epäselvempänä häämötti manner, kunnes
se kapeana viivana uiskenteli taivaanrannalla, häviten viimein
kokonaan näkyvistä.
Julia viittasi kaukaisuuteen. Aurinko nousi juuri purppuran
punaisena, hehkuvana kiekkona merestä heittäen heijastelevia
säteitään aalloille.
"Valo voittaa", virkkoi Julia ihastuksissaan, tarkastellen komeaa
näytelmää.
Antonius syleili häntä ääneti. Lähellä istui sairas Lucrezia, höpisten
itsekseen maasta, johon he nyt matkustivat, jossa ei ollut murhia
eikä verta.
* * * * *
Italiassa oli syttynyt kansalaissota. Asema Roomassa oli käynyt
yhä jännittyneemmäksi, joukkojen mieliala yhä uhkaavammaksi.
Varsinkin voimakas reiniläisarmeija oli kuohuksissaan, ja
suojellakseen itseään alapäällikköjensä juonilta lähetti Galba
uskottunsa Aulus Vitelliuksen Kölniin. Vitellius oli sotilaille tunnettu

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