Assignment 2: Manufacturing Overhead

Borealis Manufacturing has just completed a major change in its quality control (QC) process. Previously, products had been reviewed by QC inspectors at the end of each major process, and the company’s 10 QC inspectors were charged to the operation or job as direct labor. In an effort to improve efficiency and quality, a computerized video QC system was purchased for $250,000. The system consists of a minicomputer, fifteen video cameras, and other peripheral hardware and software. The new system uses cameras stationed by QC engineers at key points in the production process. Each time an operation changes or there is a new operation, the cameras are moved, and a new master picture is loaded into the computer by a QC engineer. The camera takes pictures of the units in process, and the computer compares them to the picture of a “good” unit. Any differences are sent to a QC engineer, who removes the bad units and discusses the flaws with the production supervisors. The new system has replaced the 10 QC inspectors with two QC engineers.

The operating costs of the new QC system, including the salaries of the QC engineers, have been included as factory overhead in calculating the company’s plant-wide manufacturing-overhead rate, which is based on direct-labor dollars. The company’s president is confused. His vice president of production has told him how efficient the new system is. Yet there is a large increase in the overhead rate. The computation of the rate before and after automation is as follows:

	Before	After
Budgeted Manufacturing Overhead	1,900,000	2,100,000
Budgeted Direct Labor Cost	1,000,000	700,000
Budgeted Overhead Rate	190%	300%

“Three hundred percent,” lamented the president. “How can we compete with such a high overhead rate?”

Using the module readings and the Argosy University online library resources, research manufacturing overhead.

Review the situation. Complete the following:

• Define “manufacturing overhead,” and:
  • Cite three examples of typical costs that would be included in manufacturing overhead.
  • Explain why companies develop predetermined overhead rates.
• Explain why the increase in the overhead rate should not have a negative financial impact on Borealis Manufacturing.
• Explain how Borealis Manufacturing could change its overhead application system to eliminate confusion over product costs.
• Describe how an activity-based costing system might benefit Borealis Manufacturing.

Write a 3–4-pages paper in Word format.

In considering healthcare system trade-offs, politics plays a major role. Understanding the strengths and weaknesses of the current Medicaid system in the United States based on individual state policies is important to the political and legal platforms each state faces. As organizations seek to implement HMIS and IT program development, upgrades, and evaluations the organizations must be capable of separating the IT failures, budget overruns, and exogenous changes in enrollment that affect the healthcare system. In a minimum of 250 words, discuss the following:

• Who is responsible on the state political level to propose legislature to overcome healthcare organizations concerns (trade-off) relating to patient enrollment and budget overruns?
• What is your state’s responsibility in preparation for healthcare change such as the ACA?
• How do healthcare leader’s best integrate pre-existing conditions and long-term illness?

Guided Response: Respond to at least two of your classmates’ posts by Day 7. A substantive response is respectful, professional, unique, highlights the key points you have learned, adds your content knowledge, compares and contrasts, provides further research, is topic-related, and is at least five sentences in length.

Choose one (1) of the topics below and develop a three to four (3-4) paragraph essay (of at least 250-500 words) which adequately address the topic you have chosen.

Topic Choices

• There have been many theories regarding how the pyramids at Giza were constructed. Most experts agree that they were constructed as burial monuments for pharaohs, but “how” these ancient people constructed monuments of such great size without modern machinery is a mystery which is still being debated.
• No one can say for certain what happened to the great urban Mayan civilization, but theories abound and include varied possible alternatives to explain the relatively abrupt and mysterious disappearance of the Mayan civilization.
• Tutankhamen died young, at approximately eighteen (18) years of age. However, his cause of death has been the subject of quite varied scholarly theories and conclusions. Did he die of an injury, of illness, of murder, or something else?.
• Minoan Crete was a major civilization in its time, but several theories have been advanced to explain its demise, including speculations associating it with mythical Atlantis. What were the causes of Minoan Civilization’s decline?
• Great Zimbabwe is an enormous complex of structures in East Africa. Since the builders and occupants left no written records, several theories have developed as to the identity of its builders and the functions of the structures. Which theory makes the most sense?
• The monumental size and complexity of the Tomb of Shihuangdi is astounding, yet its location and construction details were to be kept secret. What was the emperor’s purpose for such an elaborate, secret burial place?
• Other topic choice recommended and approved by the professor and supported by the grading rubric.

Write a three to four (3-4) paragraph paper in which you:

1. Clearly state the “mystery” and provide a brief summary of at least two (2) reasonable and scholarly theories which could explain the mystery. Because some theories may sound far-fetched, include the source or promoter of each theory – such as a scientist, a historian, a theologian, etc.
2. After summarizing at least two (2) scholarly theories, identify one (1) of the theories as the most plausible and provide at least two (2) convincing reasons why the theory you have chosen is the best one to explain the mystery. This will involve some critical reasoning skills on your part.
3. Use at least two (2) sources plus the class textbook. (Three [3] sources total as the minimum) Note: Wikipedia and other similar Websites do not qualify as academic resource

1.)   Use the Internet to research one developing nation from the list at the bottom of this paragraph. Your research must include an examination of how weak institutions contribute to underdevelopment and draw from the material covered by the Webtext, as well as the lectures in Weeks 1 through 3.

 

Countries you may write about are as follows and no other country will be acceptable. Note: Haiti, Rwanda, Sudan, Egypt, Iraq, Sierra Leone, Columbia, Brazil, Burma, Thailand and China are not on this list.   See list in STUDENT COURSE GUIDE.

 

2.)   Write at least a three page research paper in which you:

1. Identify the weak institutions that make it so difficult to advance development in the Third World country that you have selected.  Support your response with concrete examples of each of the results that you have cited.
2. Analyze the specific actions that the leadership of the selected country has taken, through the use of its foreign aid from donor nations and international lending institutions, to relieve the severe problems caused by institutional failure and conflict.
3. Discuss whether or not the state’s internal institutions are working to improve development in the selected country. Support your response with examples.
4. Use at least five good academic resources in this assignment, excluding Wikipedia, blogs, dictionaries, encyclopedias and other nonacademic material that do not qualify as respectable resources. Approval of resources is at the instructor’s discretion.

When referencing the selected resources, please use the following format:

• Webtext Format:
• • Name of the author. Name of title. Retrieved from website URL.
  • • Example:

Soomo. Understanding Development [Webtext]. Retrieved from http://www.webtexts.com/courses/9218-cathey.

 

• Lecture Format:
• • Name of the Author. Name of the lecture [lecture type]. Retrieved from lecture URL.
  • • Example:

Strayer University. (2013). Understanding Development [PowerPoint slides]. Retrieved fromhttps://blackboard.strayer.edu/bbcswebdav/institution/SOC/300/1136/Week1/lecture/story.html.

 

• Internet Resources:
• • Author’s Name. (Date of publication). Title of the resource. Retrieved from website URL.
  • • Example:

Wuestewald, Eric. (2014). Portraits of People Living on a Dollar a Day. Retrieved from http://www.motherjones.com/mixed-media/2014/04/living-on-a-dollar-a-day-photos-renee-byer-thomas-nazario.

 

Your assignment must follow these formatting requirements:

• Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow the APA format. Check with your professor for any additional instructions.
• Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

 

The specific course learning outcomes associated with this assignment are:

• Analyze how funding in the form of aid, investment, and loans moves from industrialized nations to the developing world to alleviate the problems caused by warfare.
• Use technology and information resources to research issues in sociology of developing countries.

 

• Write clearly and concisely about sociology of developing countries using proper