#high low method

[academic-corner-of-unicattl]

Managerial Accounting and Control – Key Concepts

Financial vs. Managerial Accounting

Financial accounting and managerial accounting serve different purposes.

Users:

Financial accounting produces standardized reports (balance sheet, income statement, cash flows) for external users – investors, creditors, regulators – and follows GAAP/IFRS rules .

In contrast, managerial accounting provides detailed analyses to internal management to aid decisions .

Time focus:

Financial reports are wholly historical (past periods) , whereas managerial accounting uses historical data plus budgets and forecasts to look forward . Precision & Detail: Financial statements aggregate data into broad categories (e.g. total “Cost of Goods Sold”), while managerial reports drill down into products, segments, or activities with granular detail .

Regulation:

Financial accounting is highly regulated for public disclosure; managerial accounting is flexible and not bound by external standards . Common mistakes include treating managerial data as audited (it may involve estimates) or ignoring relevant internal details in financial reports.

Planning, Controlling, and Decision-Making Framework

Managerial accounting is built on three pillars:

Planning,

Controlling,

Decision-making .

In planning, managers set targets and budgets (sales forecasts, production schedules). In controlling, they compare actual performance to these targets and use variance analysis to identify issues. Decision-making uses cost analyses (e.g. break-even, make-or-buy) to choose among alternatives. For example, a sales budget drives production and labor plans; exceeding the sales target might trigger bonuses, while falling short can reduce compensation . Overall, this framework ensures efficient use of resources and aligns operations with strategy. (Common errors include not updating budgets when conditions change or ignoring both quantitative and qualitative decision factors.)

Cost Classifications: Direct vs Indirect; Fixed vs Variable vs Mixed

Costs are classified by traceability and behavior. Direct costs can be traced easily to a product or service (e.g. raw materials in a product, wages of assembly workers) . Indirect costs cannot be traced to one product (e.g. factory rent, electricity, supervisor salaries) and are usually allocated as overhead . By behavior, variable costs change in total with volume (e.g. shipping costs per unit, $1 per unit cups) , while fixed costs stay the same in total across the relevant range (e.g. $3,500 rent per month) . A mixed (semi-variable) cost has both parts (e.g. a utility bill with a fixed base fee plus usage charge) . Within the relevant range, total cost can be modeled as:

Total Cost = Fixed Cost + (Variable Cost per Unit × Number of Units)

Manufacturing vs. Non-manufacturing Costs

In manufacturing firms, manufacturing (product) costs include three categories:

Direct Materials: Raw materials that become part of the finished product (e.g. wood for furniture) .

Direct Labor: Labor costs of workers who physically make the product (e.g. machine operators) .

Manufacturing Overhead: All other factory costs (indirect materials, indirect labor, utilities, depreciation of equipment, factory insurance, etc.).

The sums of these are often grouped: Prime cost = DM + DL , Conversion cost = DL + MOH , and Total manufacturing cost = DM + DL + MOH . Non-manufacturing (period) costs include selling and administrative expenses. For example, marketing/advertising and sales staff salaries are selling costs, while executive pay and office utilities are administrative costs . These are not tied to production.

Product Costs vs. Period Costs

All costs are ultimately either product costs or period costs. Product costs are the manufacturing costs (DM, DL, MOH) that are inventoriable: they are capitalized on the balance sheet as inventory and expensed as Cost of Goods Sold when sold . For example, direct materials and factory overhead on a product become part of inventory. In contrast, period costs are non-manufacturing expenses that are expensed in the period incurred . These include SG&A like office rent, advertising, and CFO salary . In short: if a cost is related to making a product, it’s a product cost; otherwise it’s a period cost . A common error is mislabeling costs (e.g. treating office rent as product cost instead of period).

Managerial Perspectives

Managers use accounting within broader business contexts. Key perspectives include:

Ethics: Managerial accounting depends on trust and integrity. Ethical behavior is “the foundation of managerial accounting” – biased or falsified data render all analysis meaningless . Professional accountants follow codes (IMA/CIMA) that stress honesty, fairness, and responsibility . Always question whether data is complete and reported objectively.

Strategy: Accounting supports strategy by linking numbers to the company’s competitive plan. Strategy is a firm’s “game plan for attracting customers by distinguishing itself from competitors” . Cost reports help choose which products or segments to invest in. For instance, a low-cost producer strategy would emphasize activity-based costing to cut unnecessary overhead, while a differentiation strategy might allocate more to quality metrics.

Enterprise Risk Management (ERM): Managers identify and quantify risks (market, credit, operational) and plan responses. ERM is defined as “a process used by a company to identify its risks and develop responses to them to be assured of meeting its goals” . Relevant costs include potential losses, insurance, or contingency budgets. Accounting data is used to forecast how different risk scenarios affect profits.

Corporate Social Responsibility (CSR): Companies consider social, environmental, and stakeholder impacts. CSR means managers consider “the needs of all stakeholders when making decisions” . For example, waste disposal or carbon emissions may be tracked as part of costs (using full-cost or environmental costing methods). Non-financial metrics (customer satisfaction, community impact) complement financial reports in a CSR perspective.

Process Management: This involves streamlining business processes (like Lean). A business process is “a series of steps followed to carry out some task” . Managerial accounting measures costs and performance at each process step (e.g. cost per production line, cycle time). By analyzing process costs, managers can eliminate bottlenecks. For example, tracking cost per unit by process highlights inefficiencies.

Leadership: Beyond numbers, managerial accountants often advise and lead teams. Leadership skills help interpret data, communicate insights, and motivate employees toward goals. As one teaching note suggests, leadership skills allow managers to unite people and implement the firm’s strategy (e.g. fair compensation systems that reward performance) .

Each perspective guides what and how information is reported. For example, ethical issues remind managers to exclude sunk costs and report honestly; strategic context determines which segments matter most; ERM reminds us to include contingency costs; CSR adds measures beyond profit; process management focuses on continuous cost reduction; and leadership ensures the data drives action.

Cost Behavior Analysis and Relevant Range

Understanding cost behavior is crucial for forecasting. The relevant range is the normal operating span in which our cost assumptions hold . Within this range, fixed costs are fixed (in total) and variable costs scale linearly. For example, if a machine produces up to 1,000 units/day, costs (like depreciation or utilities) can be estimated reliably up to that point; beyond it, new costs (a second machine) would emerge, altering the cost function . Typical mistake: applying a fixed-cost assumption far outside the relevant range (e.g. assuming one factory rent covers 200% capacity).

The high-low method estimates mixed costs using only the highest- and lowest-activity data points . Steps: (1) Identify the periods with highest and lowest activity and note their total costs. (2) Compute the variable cost per unit as:

( Cost_high – Cost_low ) ÷ ( Activity_high – Activity_low )

For example, if maintenance cost was $1,060 at 1,460 units and $932 at 1,100 units, the variable cost/unit = (1,060–932)/(1,460–1,100) = $0.356 . (3) Calculate fixed cost by subtracting total variable cost from one of the totals. Using the high point: $1,060 – (1,460×0.356) = $540 fixed . (4) Write the cost formula: Total Cost = $540 + $0.356 × Units . Note this approximation uses only two points (ignoring the shape between), so it may be rough if data are erratic .

Differential, Opportunity, and Sunk Costs

When making decisions, not all costs are relevant.

Differential (Incremental) Cost: The difference in cost between two alternatives. E.g. if Option A costs $10,000 and B costs $8,000 annually, the differential cost of A vs. B is $2,000 . Similarly, differential revenue is the revenue difference. Decisions are based on comparing differential revenues and costs.

Opportunity Cost: The foregone benefit when one alternative is chosen over another. It isn’t recorded in accounting books but is crucial. For example, quitting a $25,000 job to return to school incurs an opportunity cost of $25,000 (the lost salary) . Every choice has one – e.g. using a machine for product A means losing whatever B it could have made. Managers should include opportunity costs as relevant (e.g. the rental income given up by using a building for production).

Sunk Cost: A cost already incurred and unchangeable by current decisions. For example, a machine bought years ago is now obsolete; its original purchase price cannot be recovered . Sunk costs should be excluded from decision analysis because they remain the same regardless of the choice . A common pitfall is letting sunk costs (like past R&D) influence new decisions; instead, focus on future costs and benefits.

In summary: use differential and opportunity costs in “what-if” analyses (they are relevant), but ignore sunk costs (they are irrelevant) .

Contribution Margin and Income Statement Formats

Contribution Margin (CM) is defined as Sales – Variable Costs .

It represents the amount available to cover fixed costs and contribute to profit. For example, if a product sells for $100 and has $40 of total variable cost (materials, labor, commissions), the contribution margin is $60 per unit . CM can be expressed in total, per unit, or as a ratio (% of sales) . It’s widely used for break-even and target-profit analysis (e.g. Break-even units = Total Fixed Costs ÷ CM per unit).

There are two common income statement formats: Traditional (absorption) and Contribution (variable costing). Both yield the same net income, but differ in presentation .

Traditional Income Statement: Used for external reporting. It first subtracts product (COGS) from sales to get Gross Profit, then subtracts period costs (selling & admin) to get net income. Expenses are grouped as product vs. period costs.

Contribution Income Statement: Used internally for decision-making. It first subtracts all variable costs from sales to get Total Contribution Margin, then subtracts total fixed costs to arrive at net income. Here expenses are classified by behavior (variable vs. fixed) .

Both statements reconcile to the same profit, but the contribution format highlights how volume affects profit. A typical mistake is misallocating fixed costs or failing to separate variable costs when preparing these statements, which can obscure break-even analysis.

[la-galaxie-langblr]

me knowing logically that immersion will provide more long term gains for language learning vs 5 new vocab flashcards and some grammar exercises go brrrrrrrrr

[digitaldiseas3]

hyperfixation so powerful it’s actually inspiring me to get back into drawing for the first time in like. four years.

[koukaaa-descent]

thinkinb about shoebill storks and brackens leads to weird results. anyways heres the vaguest notion of a concept regarding false beaks

[venomgaia]

A mutual acquaintance is wondering how one would go about commissioning you...

Sorry it took so long to get back to you anon! My brain has been alternating between being goo and keeping extremely busy.

I mostly prefer being contacted via email (venomgaia@gmail.com) if you have a clear idea of what you want n lots of references or don't mind a slower response time, and i SHOULD have dms open if you have a vaguer idea but want easier/quicker back-and-forthing during the process.

I used to take commissions through my ko-fi, but there was a monthly fee to be able to do so at the time so I've stopped taking them through ko-fi directly and mostly work through paypal invoices. I also don't like taking payment upfront, so I allow them to be paid off little by little!

[obligatory-name-change]

reading dungeon meshi

[hexusproductions]

Putting "Male version of Michelle Pfeiffer" into the search bar is, understandably, not giving me the results I'm looking for

[danielradcliff]

one of my beige flags is that I sort by word count on ao3

[wildtornado-o]

Helppp the self same battle totally killed everyone

[freshthoughts2020]

[naturalintelligence]

Benefits of Vertical Farming: Efficiency, Conservation, and Quality

Vertical farming is a revolutionary approach to agriculture that combines modern technology with sustainable practices. It allows crops to be grown in vertical layers, making it highly efficient and suitable for urban areas where space is limited. Let’s dive deeper into this innovative farming technique, its methods, benefits, and the potential it holds for the future of food production. What is…

[reasonsforhope]

Pictured: Luis Cassiano is the founder of Teto Verde Favela, a nonprofit that teaches favela residents in Rio de Janeiro, Brazil, how to build their own green roofs as a way to beat the heat. He's photographed at his house, which has a green roof.

Article

"Cassiano is the founder of Teto Verde Favela, a nonprofit that teaches favela residents how to build their own green roofs as a way to beat the heat without overloading electrical grids or spending money on fans and air conditioners. He came across the concept over a decade ago while researching how to make his own home bearable during a particularly scorching summer in Rio.

A method that's been around for thousands of years and that was perfected in Germany in the 1960s and 1970s, green roofs weren't uncommon in more affluent neighborhoods when Cassiano first heard about them. But in Rio's more than 1,000 low-income favelas, their high cost and heavy weight meant they weren't even considered a possibility.

That is, until Cassiano decided to team up with a civil engineer who was looking at green roofs as part of his doctoral thesis to figure out a way to make them both safe and affordable for favela residents. Over the next 10 years, his nonprofit was born and green roofs started popping up around the Parque Arará community, on everything from homes and day care centers, to bus stops and food trucks.

When Gomes da Silva heard the story of Teto Verde Favela, he decided then and there that he wanted his home to be the group's next project, not just to cool his own home, but to spread the word to his neighbors about how green roofs could benefit their community and others like it.

Pictured: Jessica Tapre repairs a green roof in a bus stop in Benfica, Rio de Janeiro, Brazil.

Relief for a heat island

Like many low-income urban communities, Parque Arará is considered a heat island, an area without greenery that is more likely to suffer from extreme heat. A 2015 study from the Federal Rural University of Rio de Janeiro showed a 36-degree difference in land surface temperatures between the city's warmest neighborhoods and nearby vegetated areas. It also found that land surface temperatures in Rio's heat islands had increased by 3 degrees over the previous decade.

That kind of extreme heat can weigh heavily on human health, causing increased rates of dehydration and heat stroke; exacerbating chronic health conditions, like respiratory disorders; impacting brain function; and, ultimately, leading to death.

But with green roofs, less heat is absorbed than with other low-cost roofing materials common in favelas, such as asbestos tiles and corrugated steel sheets, which conduct extreme heat. The sustainable infrastructure also allows for evapotranspiration, a process in which plant roots absorb water and release it as vapor through their leaves, cooling the air in a similar way as sweating does for humans.

The plant-covered roofs can also dampen noise pollution, improve building energy efficiency, prevent flooding by reducing storm water runoff and ease anxiety.

"Just being able to see the greenery is good for mental health," says Marcelo Kozmhinsky, an agronomic engineer in Recife who specializes in sustainable landscaping. "Green roofs have so many positive effects on overall well-being and can be built to so many different specifications. There really are endless possibilities.""

Pictured: Summer heat has been known to melt water tanks during the summer in Rio, which runs from December to March. Pictured is the water tank at Luis Cassiano's house. He covered the tank with bidim, a lightweight material conducive for plantings that will keep things cool.

A lightweight solution

But the several layers required for traditional green roofs — each with its own purpose, like insulation or drainage — can make them quite heavy.

For favelas like Parque Arará, that can be a problem.

"When the elite build, they plan," says Cassiano. "They already consider putting green roofs on new buildings, and old buildings are built to code. But not in the favela. Everything here is low-cost and goes up any way it can."

Without the oversight of engineers or architects, and made with everything from wood scraps and daub, to bricks and cinder blocks, construction in favelas can't necessarily bear the weight of all the layers of a conventional green roof.

That's where the bidim comes in. Lightweight and conducive to plant growth — the roofs are hydroponic, so no soil is needed — it was the perfect material to make green roofs possible in Parque Arará. (Cassiano reiterates that safety comes first with any green roof he helps build. An engineer or architect is always consulted before Teto Verde Favela starts a project.)

And it was cheap. Because of the bidim and the vinyl sheets used as waterproof screening (as opposed to the traditional asphalt blanket), Cassiano's green roofs cost just 5 Brazilian reais, or $1, per square foot. A conventional green roof can cost as much as 53 Brazilian reais, or $11, for the same amount of space.

"It's about making something that has such important health and social benefits possible for everyone," says Ananda Stroke, an environmental engineering student at the Federal University of Rio de Janeiro who volunteers with Teto Verde Favela. "Everyone deserves to have access to green roofs, especially people who live in heat islands. They're the ones who need them the most." ...

It hasn't been long since Cassiano and the volunteers helped put the green roof on his house, but he can already feel the difference. It's similar, says Gomes da Silva, to the green roof-covered moto-taxi stand where he sometimes waits for a ride.

"It used to be unbearable when it was really hot out," he says. "But now it's cool enough that I can relax. Now I can breathe again."

-via NPR, January 25, 2025

[askshivanulegacy]

The thing that gets me about almost everything on this post: both the original paranoia and unreasonably obsessive position about "you have to be a COMMUNITY" (which is somehow the answer to everything on Tumblr) is that it's all extremely unhelpful.

When you live alone, you have to consider the possibility of things like a home break in and how you would realistically respond. What works, what doesn't. What would YOU do. What CAN you do, for yourself. What are you WILLING to do. If you haven't done that, then you are simply unprepared.

It's a scary thing, and the fear is real. You don't let yourself obsess over it, ofc, but you also don't act like an entitled know-it-all and dismiss someone's concerns like that. You offer real solutions. You plan a practical response, just like you would for any other contingency. Do you have a fire escape plan? Do you have an emergency kit? Do you have a tornado shelter? You can have an invasion defense plan too.

Most of these commenters rage about what's bad, but not what's realistically helpful. They also manufacture imaginary arguments to rage about, which are not the topic of the post.

Community doesn't do squat in a home invasion scenario (but interestingly, the whistle everyone hates is exactly reaching for community). Neither does not being afraid to walk down a street. This woman isn't isolating herself. She's creating barriers to intrusion and deterrents.

Alarms and loud noises are good (she set up an alarm). Cameras are good. Closing/locking windows are basic, of course you do that. The only real thing that would work against her here are those extra door locks. That's literally it. Why is Tumblr crying about everything else?

The one thing that isn't addressed, which is the real fallback to everything else, is what do you personally do if something happens. Do you have an escape plan? If you can't escape, what do you do? Ultimately, that's this woman's fear and you notice that everything else is an attempt to ultimately avoid ever getting there. But you cannot be at peace if you do not figure that part out. And it requires really knowing yourself and committing, in advance, to the actions available to you so that you do not delay when it's too late for choices.

Will you scream? Will you call someone? CAN you? Will you hide? Will you fight? Will you kill?

Tumblr will laugh like a juvenile, but again: if you're responsible enough to plan for emergencies, this is just another planning exercise.

[farmerstrend]

How Big Should Your Farm Be to Make a Profit?

Many new agripreneurs believe that the size of their farm will determine how profitable they’ll be. However, you can be profitable whether you’re farming 1 hectare or 100 hectares; it all depends on how you farm. When it comes to land, the most important thing to consider is not the number of hectares at your disposal, but rather the commodity that you farm and how you manage and control costs.…

[mirtelolivia]

High-End Jewelry Retouching/Photo Editing 

[vamplvs]

THEIR FAVORITE WAYS OF GETTING YOU OFF

INCLUDES -> yelena belova, bob reynolds, bucky barnes WARNINGS -> afab and gn!reader (no gendered pet-names); fingering, cunnilingus, piv sex; light teasing (yelena), ‘baby’ (bob), ‘sweetheart’ and 'pretty' (bucky), light choking (bucky) NOTES -> first nsfw hc (more like blurbs bc i have a rambling problem) written here pls be nice <3 as always, comments and rbs are greatly appreciated (if you say smth nice, i'll give you a lil smooch on the cheek), and my asks are open!

YELENA BELOVA. — fingering. she likes teasing you, toying with you, until you fall apart, clenching around her fingers.

you lay against yelena as the movie plays on in front of you. her hands shamelessly explore your thighs, tracing shapes across them. the touch is light, yet it still spreads warmth through you. she takes little time at all to dip her fingers underneath your shirt, and then lower to the lower to the waistband of your shorts.

"lena," you mutter, "what are you-"

"shh, watch the movie," she replies, voice low and heady. when you turn to look at her, her eyes are focused on the film but they glint with mischief and want.

her hands keep moving over your skin, tracing arbitrary patterns on your lower stomach. sometimes they even deign to dip just below your shorts but never quite past that—never where you want her.

the movie plays on quietly in front of you, but with yelena's hands determined to distract you, the plot ambles along without your care. one of her hands has drifted down to your thigh, a light caress followed by a squeeze.

"yelena," you warn, a mocking sweetness lacing the rough parts of your tone.

"trust me, love," she mumbles against the skin of your neck. and, god, if that pet-name doesn't stir something up in you.

she keeps at it for god knows how long, her fingers tantalizingly close but oh, so far. until its your hands that are the ones reaching for her, that is.

you have one wrapped around the wrist that hovers by your thigh and the other in her hair.

"lena, if you don't-"

she shuts you up with a quick snap of your waistband. the gasp that leaves you is quiet, and you can feel her grin against your shoulder. finally, finally, she moves her hand lower.

her touch is light, barely a ghost over your clit, instead working lower. she draws a slow finger through your folds—and if they're already slick, who can blame you, really? it's one slow finger pushing inside you, and then another shortly after. they pump slowly, methodically, curving just so, and your head is falling back against yelena's shoulder before you realize it.

all the while, yelena stares forward at the movie, apparently captivated. her fingers never change pace, like their sole goal is to torment you and you alone. it's a slow drag in and out until you're just about ready to beg yelena for anything. your thighs twitch with every move of her other hand, and honestly, it isn't a fair battle.

she coaxes small gasps and shudders from you, and she relishes in each one. so, by the time she grinds the palm of her hand against your clit, a high keen is practically punched from you. it's nothing but blazing heat curling low in your stomach and whispers of your name against your ear.

"that's it," her breath is hot against your already warm skin, "let me hear you."

BOB REYNOLDS. — eating you out. he loves tasting you, he loves watching you, and he loves knowing that every reaction was all because of him.

bob presses soft kisses to your jaw, slow and tender, while you try to find the courage to get out of bed. his hands are warm against you, his lips oh-so soft, his thigh thick between yours, and yet-

"baby, i need to get to training."

"just a little longer. please?" he mutters against your neck, words rumbling against your skin. and who are you to deny him when his hand slides under your shirt to grab at your waist?

the kisses move from your jaw to your neck to your collarbone, and you melt under his attention. he explores slowly, taking his time on each part of your skin before moving to the next. bob takes in every gasp or twitch and makes a mental note of it with every intention of returning to the places that make you shiver.

he finally finds his way down your torso, a delicate kiss pressed above your sleep shorts.

“can i?” he asks, fingers dancing by the waistband. with the way he looks up at you, eyes nearly desperate and so filled with want, it’s all you can do not to pull him back up and kiss him breathless. so you just nod.

in an instant, he has them off of you, and bob is a man hypnotized when he runs his hands over your thighs. he stares for a beat, then two, before pressing a gentle kiss right above your clit. the gasp that elicits makes him grin.

his tongue explores, taking its time just so he can watch you squirm. your eyes flutter and threaten to shut, but with the way he looks up at you and catalogues every reaction, you can't take your eyes off him.

with little warning, his lips wrap around your clit, and it's only then that your eyes finally roll back.

"f-fuck!" you nearly shout, and bob only moans in reply, sending shocks through your body.

he has to drape an arm across your hips to hold you still for him when your back arches. his other hand stays firmly planted on your thigh, squeezing at it in time with every twitch and moan.

your fingers are buried in his hair, tugging and pulling in ways that make him go hot all over. but it's the sounds you make that get him. the gasps, the low curses, the moans of his name.

he could listen to you for hours, and if he had it his way, he'd stay just like this for days on end.

"taste so good, baby," he mumbles against you, voice a low rumble in the back of his throat.

BUCKY BARNES. — fucking you, more specifically doggy style. he is obsessed with seeing the arch of your back, the curve of your ass, and of course, having his hands tight on your hips.

“looked so good today, sweetheart,” bucky mutters against your neck. his chest is flush against your back, arms wrapped warmly around your torso. in the reflection of the bathroom mirror, you see the way the metal plates of his arm shift and flex silently.

"had to look my best to meet your work friends," a cheeky smile graces your lips as bucky rolls his eyes. you have long since abandoned what you wore earlier for the dinner, opting instead for sweatpants and one of bucky's t-shirts.

"you got any idea what that outfit does to me?" his voice is low, gravely, when he says it, and that sends a shiver up your spine. bucky moves his hands to your hips, squeezing lightly.

"i could hazard a few guesses," you turn, wrapping your arms around his shoulders. the look in his eyes is dark and hot and wanting. bucky's lips are on yours before you even have the chance to linger on the way his eyes flit down to them for the barest of seconds.

his hands drift to your ass and pick you up, wasting no time in getting you back to the bedroom and putting you down gently on the edge of the bed.

"turn over, wanna make you feel good," he mumbles between kisses.

and so you find yourself on your knees and elbows, sweatpants long gone so bucky can open you up for him. his fingers are thick inside you. when you turn your head to look at him, his mouth is parted in a soft 'o' and his eyebrows are furrowed, like he can't get enough of what he sees.

"fuck me, bucky," you groan as his fingers press inside you incessantly. and then they're gone.

you hear the sound of his jeans fall to the ground, and before you can get another word out, bucky is pressed against you. one hand is on your hips, and the other glides down your back as his cock stretches you out.

"so pretty for me," he mutters, more to himself than to you. his pace is slow, just a roll of his hips that leaves you already gasping for air. he basks in every moan, in the way your hands grab at the bedsheets above your head, in the way you squeeze around him like a vice when he showers you in soft praises.

somewhere between his thrusts and praises, his hand finds its way to the back of your neck. the sound you make when he puts even the slightest bit of pressure has him seeing stars and his hips stuttering.

"feel so good, sweetheart, god," he groans, tightening his hold on your hip—still keeping a loose but steady pressure on your neck. you're certain that you'll wake up with red marks on your skin in the morning. "so good for me."