Managerial Accounting 6th Edition Wild Solutions Manual 1
Managerial Accounting 6th Edition Wild Solutions Manual 1
QUESTIONS
1. A variable cost is one that varies proportionately with the volume of activity. For
example, direct materials and direct labor (when the workers are paid for completed
units) are treated as variable costs with respect to the number of units produced.
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Solutions Manual, Chapter 5 251
2. Variable costs per unit stay the same (remain constant) when output volume changes.
This is because each unit consumes the same amount of variable costs within the
relevant range of activity.
3. Fixed costs per unit decrease when output volume increases. This is because the total
amount of fixed costs remains the same while it is being divided among more units
within the relevant range of activity.
4. Cost-volume-profit analysis is especially useful in the planning phase for a business.
This phase involves predicting the volume of sales activity, the costs to be incurred,
revenues to be received, and profits to be earned. It is also useful in what-if
(sensitivity) analysis.
5. A step-wise cost remains constant over a limited range of output activity, outside of
which it changes by a lump-sum amount, then remains constant over another limited
range of output activity, and so on. A curvilinear cost gradually changes in a nonlinear
manner in response to changes in sales volume.
6. Contribution margin ratio means that for each sales dollar a specified percent is
available to cover fixed costs and contribute to profits. To illustrate, if a company has
a 75% contribution margin ratio, then 75% (or 75¢) of each sales dollar is available to
cover fixed costs and contribute to profits.
7. Definition: Contribution margin ratio = Contribution margin / Sales price per unit. The
contribution margin ratio tells what percent of each sales dollar is available to cover
fixed costs, with the remainder being profit.
8. Definition: Unit contribution margin = Sales price per unit - Variable costs per unit.
Unit contribution margin is the per unit dollars available to cover fixed costs, with the
remainder being profit.
9. A CVP analysis for a manufacturing company is simplified by assuming that the
production and sales volumes are equal. This is the same as assuming no changes
in beginning and ending inventory levels for the period.
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252 Managerial Accounting, 6th Edition
10. The first is that although individual costs classified as fixed or variable might not
behave precisely in those patterns, some variations of individual components in the
group of fixed or variable costs may tend to offset each other. The second is that
management might reasonably assume that costs are either fixed or variable within
the relevant range of operations (or at least the period under analysis).
11. By assuming a relevant range for operating activity, management can more justifiably
assume either fixed or variable relations between costs and volume, and between
revenue and volume. The assumption also helps limit the consideration of alternative
strategies to those that call for volume levels that fall within the relevant range.
12. Three common methods for measuring cost behavior are: the scatter diagram, the
high-low method, and least-squares regression.
13. A scatter diagram is used to display the relation between past costs and sales
volumes. Management then uses the scatter diagram to identify and measure the
fixed and variable components of the cost being graphed.
14. At break-even, profits are zero. Break-even is the point where sales equals fixed plus
variable costs.
15. This line represents total cost, which equals the sum of the fixed and variable costs
at all volume levels within the company’s current capacity (relevant range). (Note:
The total cost line consists of mixed costs.)
16. Fixed costs are depicted as a horizontal line on a CVP chart because they remain the
same (constant) at all volume levels within the relevant range.
17. Company A has a contribution margin of 50% [($20,000 – $10,000) / ($20,000)] and
Company B has a contribution margin of 80% [($20,000 – $4,000) / ($20,000)]. This
means Company B will make more profit on each additional dollar of sales compared
to Company A. This is also seen by looking at operating leverage (fixed costs/total
costs). Company B’s operating leverage is higher.
18. Margin of safety reflects the expected sales in excess of the level of break-even sales.
19. Apple’s primary variable costs in making tablet computers are: labor, energy,
manufacturing and inventory-related costs. The costs of operating the plant and
equipment (e.g. depreciation) are fixed because regardless of production levels these
product costs are incurred. Identification of many other variable and fixed costs is
possible.
20. Apple designs, manufactures, and markets mobile communication and media
devices, personal computers, and portable digital music players, and sells a variety
of related software, services, peripherals, networking solutions, and third-party digital
content and applications. To adequately understand its operations, Apple should
compute break-even points for all types of products sold, that is, it should use
multiproduct break-even analysis.
21. A 65% increase in sales of a popular smartphone model of Samsung is likely viewed
as a substantial increase. When this occurs, the sales and cost structures are likely
to change. Specifically, the selling price per unit, fixed costs, and variable costs are
likely to change as the new sales volume moves out of the current relevant range.
Variable cost per unit may go down, but total fixed costs are likely to increase due to,
for example, more space needed to manage and accommodate the increase. Other
activities that may increase are order processing, post-sales service, and invoicing.
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Solutions Manual, Chapter 5 253
22. If units produced equals units sold, no conversion is necessary. If production
exceeds sales, absorption costing income can be determined by adding [increase in
units of ending inventory times the fixed costs per unit] to the variable costing
income. If production is less than sales, absorption costing income can be
determined by subtracting [decrease in units of beginning inventory times the fixed
costs per unit] from the variable costing income. This assumes that fixed cost per
unit in beginning inventory is the same as that for the period.
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254 Managerial Accounting, 6th Edition
QUICK STUDIES
Quick Study 5-1 (10 minutes)
Series 1 Variable cost Series 3 Step-wise cost
Series 2 Fixed cost Series 4 (Mixed) Curvilinear cost
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Solutions Manual, Chapter 5 255
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VI. HAPPINESS
VI. HAPPINESS
WHATEVER the philosophers may say, it remains true that, from the
first hour of man’s waking consciousness until that consciousness ceases,
his most ardent desire is to be happy, and that the moment of his
profoundest regret is when he becomes convinced that on this earth
perfect happiness cannot be found. Here is the problem which gives to
the various ages of human history their special characters. Blithe are
those ages when young and progressive nations still hope for happiness,
or when men believe that in some new formula of philosophy, or of
religion, or perhaps in some new industrial programme, the secret of
human happiness has at last been found. Gloomy are those ages in
which, as in our time, great masses of people are burdened with the
conviction that all these familiar formulas have been illusions, and when
persons of the keenest insight say—as they are now saying—that the
very word happiness has in it a note of melancholy. No sooner, we are
told, does one speak of happiness than it flees from him. In its very
nature it lies beyond the sphere of practical realization.
I do not share this opinion. I believe that happiness can be found. If I
thought otherwise, I should be silent and not make unhappiness the more
bitter by discussing it. It is, indeed, true that those who talk of happiness
utter therewith a sigh, as if there were doubt whether happiness could be
attained. It is still further true that irrational views of happiness seem to
be for the present forced upon us. Only through these imperfect views
can individuals or communities approach that degree of spiritual and
material development which is the necessary foundation for real
happiness.
And here our question seems to involve a serious contradiction. For we
have, first of all, to learn from our own experience much that does not
bring us happiness. Each in his own way must pass, with the greatest of
all poets, through the “forest dark” to the “city dolent,” and climb the
steep path of the “Holy Mountain,” before he may learn how
“That apple sweet, which through so many branches
The care of mortals goeth in pursuit of,
To-day shall put in peace thy hungerings.”[4]
All this is to be attained, not through instruction, but through experience.
It is a path, and especially the latter part of it, which each must walk
alone. No visible help is on any side, and as one meets each of those
obstacles which in his own strength perhaps he could not overcome, he is
upborne by that
“... eagle in the sky, with plumes of gold,
With wings wide open, and intent to stoop,
Such is the final word of their philosophy. Neither light nor hope is left
for human life. He does the best who earliest recognizes the hopelessness
of life and hastens to its end.
Human nature, however, is so abounding in life and so eager for life that
except in those transitory and morbid conditions which we have come to
describe as fin de siècle moods, it is never long content to interpret
experience in terms of universal bankruptcy. On the contrary, it insists
that the problem of philosophy must be in the future, as it has been in the
past, the shedding of light on the meaning of life. It is a problem which
philosophy has often answered with mere phrases, which have brought
no meaning or comfort to the troubled heart of man, and it is not
surprising that since the climax of this hollow formalism was reached in
Hegel, there has been a natural distrust of philosophy.
And what is it in this speculative philosophy which creates this distrust?
It is its attempt to regard the universe as self-explanatory. Here, even at
the present time, is one of the fundamental propositions of most
philosophizing, against which no argument may be permitted. It seems
an essential assumption of philosophy; since if other ways of explanation
of the universe were superadded, philosophy as an independent science
would seem to be superfluous. Is it certain, however, that the
subordination of philosophy thus apprehended would be, after all, a great
misfortune? What the human mind is concerned about is not the
perpetuation of philosophy as a science, but the discovery of some
meaning in life itself, its destiny, its past and its future; and one is quite
justified in losing interest in any science which does not in the end
contribute to the interpretation and amelioration of human life. We have
a right to demand of philosophy that she contribute to this end, and that
she shall speak also with some degree of simplicity of language,
dismissing the attempt to satisfy with empty and unintelligible phrases
the hunger of the soul for fundamental truth.
And yet, from the time of Plato to that of Hegel, Schopenhauer, and
Nietzsche, the making of phrases has been the special business of
philosophy. It has created a language of its own, which separates it as by
an impenetrable hedge from the region of men’s common talk; and when
one translates such language into the familiar speech of his own time,
where words have a definite meaning, it is as though he withdrew from a
veiled goddess the disguise which gave her all her power and dignity.
The fact is that abstract philosophy has never explained to any
satisfaction either the existence or the development of the world; still
less has philosophy brought into unity these two conceptions, and
interpreted them through a single cause. On the contrary, the history of
philosophy has been a history of words, conveying no real interpretation,
and it would seem as if in the thousands of years of philosophic
speculation either some interpretation should have been attained or that
there should at last be heard the confession that philosophy can throw no
further light on these fundamental facts. Here, it would seem, we should
reach the end of philosophy, and should assume that the first cause of
things is unknowable.
Philosophy, however, has seldom consented to this confession of
impotence. On the contrary, it has repeatedly reverted to some absolute
assumption of an adequate cause which lies behind the possibility of
proof. Sometimes it is the assumption of a vital Substance, one and
unchangeable; sometimes it is the assumption of an infinite concourse of
atoms. Yet such conceptions are in the highest degree elusive, and force
us to inquire whence such substance, be it simple or infinitely divided,
comes, how it becomes quickened with life, and how it imparts the life it
has. The transition from such mere movements of atoms to phenomena
of feeling or thought or will, makes a leap in nature which no man has in
the remotest degree proposed to explain. On the contrary, instead of
bridging such a chasm the most famous inquirers simply record the
melancholy confession: “Ignoramus, ignorabimus.”
Sometimes, again, philosophy has taught, with many and large words,
that the meaning of the world resides in an opposition between Being
and Not-being. This is no new doctrine and it is at least intelligent and
intelligible. Yet what we really need to know concerns Being alone. It is
the world that lies before our eyes that interests us. How has this world
come to be, we ask, or is it perhaps a mere illusion, the mirage of our
own thought, with no reality but that which our own minds assign, as
people in their despair have sometimes believed it to be? As for Non-
existence, what rational interest has this for us? Is it even an intelligible
conception? Does it not rather set before us a contradiction which we
may conceive, but can never verify, and which has for life itself no
significance at all?
Still other philosophers invite us to turn from the outward world whose
final cause thus eludes us, and to consider our own self-conscious nature,
the Ego, concerning which no one can doubt and which no philosophy is
needed to prove. Yet no sooner does this poor Ego issue from its own
self-consciousness and, as it were, take a step into the outward world, as
though to interpret through itself the meaning of life, than it becomes
aware that some further and external cause is necessary to explain even
the Ego to itself.
Finally, philosophy, in its search for the meaning of life, bows to the
authority of natural science and proposes to interpret experience through
some doctrine of development, or evolution, or heredity, or natural
selection. All that exists, it announces, comes of some primitive
protoplasm, or even of some single primitive cell. Yet still there presses
the ancient question how such cells may have been made and how there
has been imparted to them their infinite capacity for life and growth. It is
the question which the keen and practical Napoleon asked as he stood a
century ago under the mystery of the stars in Egypt. Turning to the
scholar Monge, he said: “Qui a fait tout cela?” To such a question neither
abstract philosophy nor natural science has as yet given and, so far as we
can judge, will ever give any answer.
To interpret the world, then, by itself or through itself is impossible, for
there is in the world itself no final cause. If the mind of man is the final
interpreter of the world, then it becomes itself the God it seeks, and the
philosophers become the object of a kind of worship. Here, indeed, is the
outcome of much philosophy to-day. If, however, the philosophers have
any power of observation, they soon discover one positive barrier to this
excessive self-importance. It is the humbling consciousness of limitation
in their own powers and in their own hold on life itself; the inevitable
impression, which no human praise can remove, of their own defects; the
impossibility of finding a meaning even for their own lives within those
lives themselves.
Here is the weakness of that pantheism which, from the time of Spinoza,
has so largely controlled speculative thought, and, from the time of
Hegel, Schopenhauer, and Goethe, has been the prevailing creed of
cultivated people, so far as they concern themselves with philosophy. No
form of philosophy is so demoralizing in its ethical consequences as this.
It breeds contempt of moral activity; it forfeits the right of the will to
oppose what is evil and to create what is good. Sooner or later the
corollary of such a faith appears in some form of superstition, crude but
compelling,—like hypnotism or spiritualism, or the vulgar and noisy
substitutes for religion which are now so conspicuous. Thus the cycle of
philosophical speculation fulfils itself, and returns after centuries to the
same point at which it began. The final form of truth may come to be,
not the systems of abstract philosophy or of speculative theology, which
have proved so misleading and unsatisfying, but simply a summing-up of
the experience of mankind, as it has affected human destiny through the
history of the world; and in this experience we have a philosophy better
than abstractions, and always within one’s reach.
And where do we find this philosophy which discovers the meaning of
life not through speculative reasoning but through the interpretation of
experience, and which observes in experience a spiritual power creating
and maintaining both the world and the individual? This is the view of
life which had its origin in Israel and was fulfilled in Christianity. It
cannot indeed be called in the technical sense a philosophy, for
philosophy would feel itself called upon to explain still further that
Cause which it thus reached. Theology as a positive science meets the
same fate as philosophy. It cannot prove its God, as philosophy cannot
interpret the world or human life in or through themselves. What people
call ontology, or the proofs of the being of God, is no real science, and
convinces none but him who is already pledged. It is in the nature of God
to be beyond our interpretations. A god who could be explained would
not be God, and a man who could explain God would not be man. The
legitimate aim of life is not to see God as He is, but to see the affairs of
this world and of human life somewhat as God might see them. It is,
therefore, no new thing to question whether theology can be fairly called
a science at all. On this point, for instance, the evidence of Christ is in
the negative, and the theological speculations of Christians are, in fact,
not derived from him. They proceed, on the contrary, from the Apostle
Paul, who applied to the proving of Christianity the subtlety of
theological training which he had received under Judaism; and even in
his case it must be remembered that his teaching was directed to
convince those who had been, like him, trained in the theology of Israel.
It must not be imagined, therefore, that the final Cause of the world
which we call God, can be philosophically proved. Faith in God is first
of all a personal experience. Nothing should disguise this proposition,
though it is the stone of offence where many stumble who are seeking an
adequate meaning of life. Nothing can be done to help those who refuse
this experience. No argument can convince them. There is no
philosophical refutation of a determined atheism.
Here is an admission which must gravely affect not only our religious
and philosophical relations with others, but even our practical and
political life. Here is the fundamental difference between people of the
same nation, or condition, or time, or even family. In other differences of
opinion there may be found some common ground, but between faith and
denial there is no common ground, because we are dealing with a
question of the will and because the human will is free. The saying of
Tertullian, that the human soul is naturally Christian, is in a literal sense
quite untrue. Every man who reflects on his responsibilities recognizes
that he is not naturally Christian. He is, at the most, only possibly
Christian, as Tertullian perhaps meant to say. He is capable of becoming
Christian through the experience of life. Atheism and Christianity are
equally accessible to the nature of man.
Faith in God, then, is a form of experience, not a form of proof. If
experience were as unfruitful as proof, then faith in God would be
nothing more than a nervous condition, and the answer of Festus—“Paul,
thou art beside thyself!”—would be the just estimate of a faith like that
of Paul. Each period of history has in fact produced many a Festus,
sedulously guarding his reason and conscience against all that cannot be
proved. Other faith, however, than that which proceeds from experience
is not expected by God from any man; while to every man, in his own
experience and in the witness of history, this faith is abundantly offered.
There is, therefore, in the refusal of faith a confession, not merely of
intellectual error, but of moral neglect; and many a man who has
surrendered his faith would be slow to confess to others how well aware
he is that the fault is his own.
Here, then, is the first step toward the discovery of the meaning of life. It
is an act of will, a moral venture, a listening to experience. No man can
omit this initial step, and no man can teach another the lesson which lies
in his own experience. The prophets of the Old Testament found an
accurate expression for this act of will when they described it as a
“turning,” and they went on to assure their people of the perfect inward
peace and the sense of confidence which followed from this act. “Look
unto me, and be ye saved,” says Isaiah; “Incline your ear, and come unto
me: hear, and your soul shall live.” From that time to this, thousands of
those who have thus changed the direction of their wills have entered
into the same sense of peace; while no man who has thus given his will
to God has ever felt himself permanently bewildered or forsaken.
Here, also, in this free act of the will, is attained that sense of liberty
which in both the Old and New Testaments is described as
“righteousness.” It is a sense of initiative and power, as though one were
not wholly the subject of arbitrary grace, but had a certain positive
companionship with God. It is what the Old Testament calls a
“covenant,” involving mutual rights and obligations. No man, however,
who accepts this relation is inclined to urge overmuch his own rights,
knowing as he well does that his part in the covenant falls ever short and
is even then made possible only through his steady confidence in God.
Grace, unearned and undeserved, he still knows that he needs; yet behind
this grace lies ever the initiative of personal “turning,” and the free
assertion of the will as the first step toward complete redemption. To say
with Paul that a man is “justified by faith,” or to emphasize as Luther
does, even more strongly, the province of grace, is to run some risk of
forgetting the constant demand for an initial step of one’s own.
This step once taken, both the world in which one lives and one’s own
personal life get a clear and intelligible meaning. On the one hand stands
the free will of God, creating and directing the world, not restricted by
the so-called laws of nature, yet a God of order, whose desires are not
arbitrary or lawless. On the other hand is the free will of man, with the
free choice before it of obedience or refusal;—a will, therefore, which
may choose the wrong though it may not thereby thwart the Divine
purpose. The evil-doer, if impenitent, must suffer, but his evil is
converted into good. In such a philosophy what is a wisely adjusted
human life? It is a life of free obedience to the eternal and unchangeable
laws of God; a life, therefore, which attains through self-discipline
successive steps of spiritual power. Life on other terms brings on a
progressive decline of spiritual power and with this a sense of self-
condemnation. What is the happy life? It is a life of conscious harmony
with this Divine order of the world, a sense, that is to say, of God’s
companionship. And wherein is the profoundest unhappiness? It is in the
sense of remoteness from God, issuing into incurable restlessness of
heart, and finally into incapacity to make one’s life fruitful or effective.
If, then, we are at times tempted to fancy that all this undemonstrable
experience is unreal, or metaphysical, or purposeless, or imaginary, it is
best to deal with such returning scepticism much as we deal with the
selfish or mean thoughts which we are trying to outgrow. Let all these
hindrances to the higher life be quietly but firmly repelled. The better
world we enter is indeed entered by faith and not by sight; but this faith
grows more confident and more supporting, until it is like an inward
faculty of sight itself. To substitute for this a world of the outward senses
is to find no meaning in life which can convey confidence and peace. It
is but to embitter every noble and thoughtful nature with restless doubts
from which there is no escape.
Such was religion as it disclosed itself to the early Hebrews. Soon,
indeed, that religion was overgrown by the formalism which converted
its practical teaching into mere prohibitions or mere mechanism; but
behind these abuses of later history lay the primitive simplicity of
spiritual liberty and life. Such also was the historical beginning of the
Christian religion. The mission of Christ, like that of each genuine
reformer, was to recall men to their original consciousness of God; and it
is perhaps the greatest tragedy of history, while at the same time the best
proof of the free will of man, that the Hebrew people, to whom Christ
announced that he was expressly sent, could not, as a whole, bring
themselves to obey his call. They were held in bondage by their
accumulated formalism, as many a man has been ever since. They could
not rise to the thought of a worship which was in spirit and in truth. Had
they, with their extraordinary gifts, been able to hear Christ’s message,
they would have become the dominant nation of the world.
And what is to be said of those Gentile peoples who listened more
willingly to the message of Christ, those “wild olive trees,” as St. Paul
calls them, which were grafted on the “broken branches”? They also
have had the same history. They also, in their own way, have become
enslaved by the same formalism; and they also must regain their liberty
through the return of individual souls to a personal experience of the
method of Christ.
Here is the evidence of the indestructible truth and the extraordinary
vitality of the Christian religion. To subdue its opponents was but a slight
achievement; for every positive truth must in the end prevail. Its real
conflict has been with the forces of accumulated opinion, of superfluous
learning, of sickly fancies among its friends, and with the intellectual
slavery to which these influences have led. Through these obstructions
the light and power of genuine Christianity have broken like sunshine
through a mist; and with such Christianity have appeared in history the
political liberty on which the permanence of civilization rests, the
philosophical truth which solves the problems of human life, and the
present comfort for the human heart, beyond the power of misfortune to
disturb.
We reach, then, a philosophy of life which is not speculative or fanciful,
but rests on the facts of history. This is “the way, the truth, and the life.”
Better is it for one if he finds this “way” without too many companions
or professional guides, for many a religious teaching, designed to show
the way, has repelled young lives from following it. As one follows the
way, he gains, first of all, courage, so that he dares to go on in his search.
He goes still further, and the way opens into the assurance that life, with
all its mystery, is not lived in vain. He pushes on, and the way issues into
health, not only of the soul but even of the body; for bodily health is
more dependent on spiritual condition than spiritual condition on bodily
health; and modern medicine can never restore and assure health to the
body if it limit its problem to physical relief alone. Nor is even this the
end of the “way” of Christ. It leads not only to personal health, but to
social health as well; not by continually inciting the masses to some
social programme, but by strengthening the individuals of which the
masses are made. Here alone is positive social redemption; while the
hopes that turn to other ways of social reform are for the most part
deceptive dreams.
Finally, the way is sure to lead every life which follows it, and is willing
to pay the price for the possession of truth, into the region of spiritual
peace. No other way of life permits this comprehensive sense of peace
and assurance. Apart from it we have but the unremitting and bitter
struggle for existence, the enforcement of national self-seeking, the
temporary victory of the strong, the hell of the weak and the poor; yet, at
the same time, no peace even for the strong, who have their little day of
power, but live in daily fear that this power will fail and leave them at
the mercy of the wolves, their neighbors. Meantime, on every page of the
world’s history, and in the experience of daily life, God writes the
opposite teaching, that out of the midst of evil issues at last the mastery
of the good; and that, in modern as in ancient time, the meek both inherit
and control the earth. History is not a record of despotic control like that
of a Roman Cæsar, effective and intelligent, but necessarily involving a
progressive degeneration of his subjects; it is a story of progressive
amelioration in moral standards and achievements; and this fact of moral
progress is the most convincing proof of the being of God.
Thus it happens that to one who loves liberty and who reads history, the
logic of thought leads to faith in God. Without such faith it is difficult to
believe in human progress through freedom, or to view the movement of
the modern world with hope. Without such faith the popular agitations of
the time are disquieting and alarming, and the only refuge of the spirit is
in submission to some human authority either of Church or of State.
Without such faith it would be increasingly impossible to maintain a
democratic republic like Switzerland in the midst of the autocratic
monarchies of Europe. With profound truthfulness the Swiss Parliament
at Aarau opened its session with these simple words: “Our help is in the
Lord our God, who hath made heaven and earth.” And, finally, without
political liberty there would be but a brief survival of religious liberty
itself, and it too would be supplanted by a condition of servitude. A
State-Church is a self-contradictory expression. State and Church alike
need self-government for self-development. A free Church and a free
State are not only most representative of Christianity, but are beyond
doubt the forms of Christian citizenship which are to survive. Not
compulsion, nor any form of authority, will in the end dominate the
world, but freedom, in all its forms and its effects. The end of social
evolution is to be the free obedience of men and nations to the moral
order of the world.
And yet, we must repeat, the secret of true progress is not to be found in
an achievement of philosophy, or a process of thought; but in a historical
process, a living experience. To each man’s will is offered the choice of
this way which leads to personal recognition of the truth and personal
experience of happiness. To each nation the same choice is presented. No
philosophy or religion has real significance which does not lead this way.
No man can rightly call it mere misfortune, or confess his unbelief with
sentimental regret, when he misses the way and forfeits his peace of
mind. His pessimism is not, as he fondly thinks, a mark of distinction; it
is, on the contrary, as a rule, an evidence of moral defect or weakness,
and should stir in him a positive moral scorn.
What is it, then, which makes one unable to find the way of Jesus? It is,
for the most part, either unwillingness to make a serious effort to find it,
or disinclination to accept the consequences of the choice. To take up
with some philosophical novelty, involving no demand upon the will; to
surrender oneself to the pleasures of life; to attach oneself, with
superficial and unreflecting devotion, to some form of Church or sect;—
how much easier is any one of these refuges of the mind than serious
meditation on the great problems of life and the growth of a personal
conviction! And yet, how unmistakable have been the joy, and the
strength to live and to die, and the peace of mind and sense of right
adjustment to the Universe, which those have found who have followed
with patience the way I have described! In the testimony of such souls
there is complete accord. Consciously or unconsciously, every heart
desires the satisfactions which this way of life can give, and without
these satisfactions of the spirit no other possessions or pleasures can
insure spiritual peace.
What infinite pains are taken by people in the modern world for the sake
of their health of body or the welfare of their souls! For health of body
they go barefoot in the daytime or sleep in wet sheets at night; for the
good of their souls they go on pilgrimages and into retreats, or submit
themselves to other forms of spiritual exercise. They go even farther in
their pious credulity. There is not a hardship or a folly, or a risk of body
or soul, or any form of martyrdom, which is not accepted by thousands
in the hope that it will save their souls. And all the time the simple way
to the meaning of life lies straight before their feet,—a way, however, let
us last of all remember, which it is not enough to know, but which is
given us to follow. This is the truth which a scholar of the time of Luther
teaches, though he himself had not fully attained the truth. Not, he
writes, by knowing the way but by going it, is the meaning of life to be
found. He put into the mouth of Christ his lesson: