Coffee Shop Assignment Example | Topics and Well Written Essays - 3000 words

Café - Assignment Example These incorporate standards of unbiasedness when serving clients everything being equal; reasonableness in managing exchanges; shirking of fairness in all the endeavors; and serving the clients straightforwardly. To guarantee best practice in taking care of clients, I concocted different qualities from which the future staff will be required to draw consistently. The general business will put stock in offering quality administrations in a situation of affectability while simultaneously regarding our future clients as equivalents regardless of the distinctions in any part of life. We will be driven by affectability for the necessities of the clients thus permit an incredible space for adaptability implying that we will show kindness, unprejudiced nature, idealness and expeditiousness in our client assistance. The Hawaiian coffeehouse will be a corporate substance that will use a chain of diners offering prepared to eat nourishments. The diners will extend from medium estimated inns to quick nourishments smaller than expected outlets that will be situated in the towns of the United States. The stores will receive an extremely rich assortment of cooking styles in setting up their dinners consequently provide food for changed gatherings of clients. They will offer quick nourishments and eat-in administrations relying upon the decision of the clients. They will likewise offer free conveyances of some specific classifications of nourishments to their clients situated in or around the downtown areas close to where the stores will be based. The shop will be claimed by a gathering of chiefs who will likewise happen to be its establishing fathers. The administration of the shop will be made of a gathering of qualified staff who will work at the different littler stores to guarantee the smooth running of the everyday exercises particularly the client care support. The steady divisions will incorporate deals and showcasing accused of the job of broadening and keeping up the client base; the client care office managing the worries of the clients; the administrative office managing information the executives and organization of the chain stores and the culinary office to manage the readiness, cooking and serving of the nourishments. The shop will utilize around 1200 client support exceptionally prepared staff from every one of its outlets (Mabey and Iles 1995p56). Client care So as to get a huge market for their items, I will concoct a solid deals group to accept items as close as conceivable to the objective market. The business office will be accused of the job of prompting the general administration on the best setting to raise more restaurants. For the occasion, I have recommended zones with enormous groupings of individuals for example close to transport terminuses, close to foundations of learning, at the railroad stations, close to open and shut commercial centers, at the focal point of the downtown areas and towns so as to arrive at a wide segment of clients (Morgan 2001pp61-67). The chain of bistros will be intended to flourish with their capacity to create items that stand apart from the others in the market as a result of their inventiveness. As a method of separating ourselves with manifestations of appealing nourishments, the culinary

Poopie Pants :: essays research papers

Poopie Pants When is the End of the World?      The apocalypse has to be sure in no uncertainty been an idea that has gotten a handle on the psyches of both old and present day civic establishments. Both new and old developments are in reality totally different from one another. While innovation is showing signs of improvement, the old religous sees gradually lessen. Despite the fact that the two are altogether different, the both have the equivalent ruinous outcome.      The lion's share of old belif toward the apocalypse comes profoundly from their religon. Basically, they belived that their god(s) would demolish them by a catastrophic event, for example, a flood in light of their transgressions. A case of this is the old Romans belived that Zues will flood the world trusting the purge earth of all wrongdoing. Since Mount Olympus was up so high in the sky, a flood was the catastrophic event of decision since it will protect the divine beings. Different religons too belived in a mass flood in the plan to clense of transgression. One of the most renowned is the Catholic story of Noah and the Ark. Here, God floods the earth for fourty days and fourty evenings while it was Noah’s obligation to place two of every creature in the ark, planning to begin another world when the flood was finished; much like what the old Romans belived. Regardless of what the antiquated religon, they truly belived profoundly in their religon in a charact eristic diaster.      In todays present day world, as innovation developed, increasingly extraordinary medthods became out from the two dimentional religous see. To develop this thought, during the space race in the ‘60s, researcher have taken in the devistating impact a space rock has if the earth was to be struck by one. On the off chance that it hits land, the residue would cover the earth and not let daylight in killing plant and creature life. We are not by any means safe if a space rock were to hit the sea. Researcher have verified that a space rock the size of Manhatten would hit the sea, it would cast a 400 foot or greater tsunami and inundate a large portion of the landmasses sea line. Talking about Manhatten, eversince the fruition of the Manhatten venture, mankind can wreck the world with atomic, hydrogen, and nuclear bombs.

Mid-Semester Reflections

Mid-Semester Reflections Well, we’ve made it to roughly the halfway point in the semester. With spring break only a few days away, I thought now would be as good a time as any to reflect on the first 8 or 9 weeks of the semester. Every semester brings on a unique set of challenges and exciting moments, and this semester has certainly been no different. For starters, I held a conference again. It took a lot of work, energy, and focus, but seeing it all come together was well worth it. Being able to work on a project so impactful for hundreds of students and professionals from around the country was truly special, and something that I will never forget. I’ll make a full post on the leadership experience within the organization, but my biggest takeaway is this: if you have the chance to take on a leadership role on campus, no matter how much it may intimidate you, go for it. I’ve taken away so many valuable and unique lessons from my time on the executive board of the Illinois Sports Business Conference. It has been a formative piece of my college experience thus far, and it opened up doors I never knew existed. In writing this, I recognize that I have a lot more I want to write about in a future post. Presenting at the 4th annual Illinois Sports Business Conference. I’ve also had the chance to fully experience my major and minor during this semester. Studying topics ranging from small business consulting to management decision models to ecological political theory has provided me with a varied work load and varied expectations. This has proven to be both enjoyable and valuable. I’ve enjoyed being able to study such a wide variety of topics at once, and each subject provides unique challenges. For example, if I want a break from reading about flora and fauna in my ecological theory course, I can open up my management decision models folder and work on ANOVA tables and regression modelling in Excel. Finally, I’ve had the opportunity to take time for myself as well. While still being busy, and while living in one of the flattest states in the country (not a knock against IL, just stating facts), I’ve still been able to go hiking multiple weekends this semester. Being able to enjoy nature, get exercise, and take a break from everyday responsibilities has proven to be both relaxing and useful. Hiking at Kickapoo State Park, about 20 minutes off campus. I will say, however, I do have one major mid-semester resolution: blog more. I’m hoping to write more on each of the topics mentioned above, provide further insights into my college experience, and share some helpful tips along the way. Talk soon. Steven Class of 2019 I’m from New Canaan, Connecticut. I'm studying Management Entrepreneurship in the Gies College of Business and Political Science in the College of Liberal Arts and Sciences.

Compound Definition in Chemistry

The word compound has several definitions. In the field of chemistry, compound refers to a chemical compound. Compound Definition A compound is a chemical species that is formed when two or more atoms join together chemically, with covalent or ionic bonds. Compounds may be categorized according to the type of chemical bonds holding the atoms together: Molecules are held together by covalent bonds.Ionic compounds are held together by ionic bonds.Intermetallic compounds are held together by metallic bonds.Complexes are often held together by coordinate covalent bonds. Note that some compounds contain a mixture of ionic and covalent bonds. Also note, a few scientists do not consider pure elemental metals to be compounds (metallic bonds). Examples of Compounds Examples of compounds include table salt or sodium chloride (NaCl, an ionic compound), sucrose (a molecule), nitrogen gas (N2, a covalent molecule), a sample of copper (intermetallic), and water (H2O, a covalent molecule). Examples of chemical species not considered compounds include the hydrogen ion H and the noble gas elements (e.g., argon, neon, helium), which do not readily form chemical bonds. Writing  Compound Formulas By convention, when atoms form a compound, its formula lists the atom(s) acting as a cation first, followed by the atom(s) acting as the anion. This means sometimes an atom may be first or last in a formula. For example, in carbon dioxide (CO2), carbon (C) acts as a cation. In silicon carbide (SiC), carbon acts as the anion. Compound Versus Molecule Sometimes a compound is called a  molecule. Usually, the two terms are synonymous. Some scientists make a distinction between the types of bonds in molecules (covalent) and compounds (ionic).

London Essay - 1388 Words

With reference to one property development site within the City of London, critically appraise the extent to which that development delivers successful modern property development whilst at the same time respecting the historic sense of identity of the City of London as identified by Glinert. The City of London sometimes referred to as ‘the square mile’ denotes the area within the original old walled city built by the Romans in about AD50.1 One can still see evidence of roman heritage by visiting the London wall, built in around 200AD or the only roman built amphitheatre, which is located under the Guildhall art gallery. 2 Today the City of London is considered one of the leading international business and financial centres of the†¦show more content†¦A particular building or site distinguishes many cities. For example the Eiffel tower is the symbol for Paris and one may say Buckingham Palace is the symbol for London. This means that a city’s identity can be portrayed through its architecture and I believe that a building like the Lloyds building is not appropriate for the prestigious City of London. The extent to which the Lloyds Building is a modern success can definitely be questioned. One of the aims of locating the ugly serviceable compon ents on the outside is that costs are saved on repairs because everything is accessible. However the cost of cleaning the external steel is so extortionate and frequent that the benefits are outweighed completely. Also, now that it is Grade 1 listed it means alternations are extremely hard to make. The whole point of the design was that the building could be changed and re-ordered like Meccano. This means it can no longer even achieve one of the primary objectives that were in mind when it was built. This is one of the main reasons I believe it does not represent a ‘successful modern property development’. In the summer of 2013 it was reported: ‘The outgoing chief executive of Lloyd’s of London blamed the design of the insurer’s headquarters for its high maintenance costs’ 6and that Lloyds are considering terminating their lease when the next break clause occurs in 2021. With regards to ‘respecting the historic sense of identityâ€⠄¢ inShow MoreRelated The London Blitz Essay1035 Words   |  5 Pages In September of 1940 through May of 1941 there was a strategic bombing attack that was lead by the Germans targeted towards London and other cities located in England, this was known as The Blitz. The Germans aimed the bombs mostly at populated cities, dock yards, and factories. nbsp;nbsp;nbsp;nbsp;nbsp;The bombing on London began on September 7, 1940 and lasted for 57 consecutive nights. 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The entire enterprise stands as a monument to a deep human appreciation for irony, for what else co uld explain the immense cost and energy thatRead MoreEssay on Explication of William Blakes Poem London1706 Words   |  7 Pagesof William Blakes Poem London William Blake’s poem â€Å"London† takes a complex look at life in London, England during the late seventeen hundreds into the early eighteen hundreds as he lived and experienced it. Blake’s use of ambiguous and double meaning words makes this poem both complex and interesting. Through the following explication I will unravel these complexities to show how this is an interesting poem. To better understand this poem some history about London during the time the poem

The Nanking Massacre Free Essays

The Nanking Massacre The Rape of Nanking was a tragic time in Chinese history. This event will never be forgotten by the people in the once capital of China. An estimated 300,000 innocent people were killed in a matter of months. We will write a custom essay sample on The Nanking Massacre or any similar topic only for you Order Now The Japanese have never apologized for the disturbing event and to this day the Japanese deny that the massacre ever took place. The Rape of Nanking will never be forgotten for this city has been scared with tragedy since this gruesome massacre. Is this Massacre actually Genocide, or is this just a result of poor command over Japanese soldiers? I believe that this event is in fact genocide, and it was a terrible event in time. It was a tragic December day in the beautiful city of Nanking. Japanese soldiers were making their way into the unprepared city. All the residents fled to the safety, a small area where tourists and German soldiers could not be harmed by the Japanese (Genocide in China. ) Only a few citizens were able to flee to the safety zone, for there was only enough room for a few hundred people. The roads were empted, and everyone locked the selves in their homes. The Japanese soldiers had surrounded the city, there was no way the refugees could escape the now taken city. Once the Japanese had surrounded the city, they began their violent rampage. The soldiers began to raid the banks, government offices, and the warehouses. Once all important buildings were taken, the soldiers started killing civilians. (Genocide in China. ) Once the citizens heard the gun fire, most ran out of their homes in an attempt to leave the city. There were two main roads which lead out of the city; the Japanese had set up areas throughout the streets to shoot the fleeing citizens. 0,000 people were killed the first day the Japanese intruded this capital city. Numerous war crimes were committed during the massacre. Some of the worst war crimes in history were committed during the raid on Nanking. A few days after the Japanese invaded Nanking they began to run amuck. The soldiers were out of line, and weren’t following the rules of battle. Japanese soldiers capt ured the surviving Nanking soldiers, and sent them to a large camp outside of the city limits. Case Study: The Nanjing Massacre) The Japanese soldiers soon were running out of food for the soldiers, so the thought there only option was to kill off the remaining Nanking soldiers. The Japanese soldiers would starve the war prisoners and when the Chinese were near death they would march them into fields. (Case Study: The Nanjing Massacre) On the way toward the fields the Japanese soldiers told the captives they would receive food and work. The Japanese lied to the soldiers, for when they reached the fields, the prisoners were killed in a line of machine gun fire. Group by group the captives were lined up and shoot down into massive graves. If the enemy soldiers ran out of ammunition, they would burn the prisoners of war alive. So many practices of execution were performed it is hard to keep track of here are some less used forms of executing the prisoners. Chinese soldiers were used for bayonet practices, shooting practice, and were beheaded in the streets. Japanese soldiers would often have contests to see who could kill the most people. There are accounts of Japanese men killing as many as 150 men, women and children on their own. The women citizens had it far worse than the men did. (Genocide) Women were often raped and killed. If a woman was to survive, she would often be made a sex slave for the Japanese soldiers. Females from the age of 9 to 80 were raped and killed. (Case Study: The Nanjing Massacre) The dead bodies of the women were thrown into the street, and were left there for days. Some many atrocities took place throughout the Nanking Massacre that’s it is hard to mention all of them. A total of 300,000 Chinese soldiers, and civilians were killed in the Nanking Massacre. This might seem like a small number compared to other massacres, but when you look closer at it, it becomes even more tragic. The city of Nanking wasn’t even captured for a year. The survivors tell such terrible stories, of the horror that was swept across the thriving town of Nanking, China. For the remaining survivors this event will never leave their memory. This brings up the question, why did the Japanese do this? This terrible massacre is one that was not as widely broadcasted. This is due to the fact that the Japanese Government had denied this event ever took place. The Japanese people believe that the Chinese people are unclean. The Japanese think this because they think the Chinese people don’t keep themselves clean. The Japanese felt that the Chinese are dirty people who pollute the environment and destroy the fertile land. The Japanese also believed that it was their destiny to obtain the land of China. So why is this massacre considered Genocide? This massacre is considered genocide for many reasons. Japanese people had killing contests, in order to kill as many Chinese civilians as possible. Two Roads of Blood) In order to kill more Chinese civilians, the Japanese soldiers would have competitions to see who could kill the most civilians. They had no respect for any of the Chinese people, as if they treated the Chinese as pests they needed to kill. This method wasn’t working for the extermination, so the Japanese soldiers began sending men to work camps, where they would work the men almost to death, then march them to killing fields. This is a clear example of genocide. The final example of genocide is the fact that they took no prisoners. Genocide) If a Chinese soldier decided to surrender the Japanese soldier would kill the man on the spot. Through all this gruesome events, this massacre is considered to be genocide by people around the world. The Nanking massacre was a terrible event in history. Through years of hatred toward China the Japanese committed this terrible genocide. Through killing contests’, killing fields, and not giving prisoners this event is technically considered genocide. The Japanese wanted to exterminate the Chinese people in order to take land, which the Japanese thought was rightfully theirs. This event will never be forgotten. How to cite The Nanking Massacre, Essay examples

Seligram, Inc. Electronic Testing Operations Case Analysis Essay Example

Seligram, Inc.: Electronic Testing Operations Case Analysis Essay ETO Case Study Analysis Seligram Incorporation, Electric Testing Operations (ETO) previously measured two components of cost: direct labor and manufacturing overhead. The existing cost system is very simple. Burden was grouped into a single cost pool that was combined with each of the testing rooms as well as the engineering burden costs related to software and tooling development and the administrating costs of the department. The total burden costs was then divided by the sum of testing and engineering labor dollars to obtain the burden rate per direct labor dollar. Burden was then calculated by multiplying 145% of the burden rate by the actual direct labor hours related with the lots. ETO added the computed burden to the actual direct labor costs to determine the lot’s total cost. According to the calculations provided by ETO, the burden rate is equal to: (total burden $/ direct labor $)*100 = Effective Rate Calculation of Burden Rate |   |   |   | Total burden costs| $4. 713. 982,0| |   | Total direct labor dollars| $3. 260. 015,0| |   | =| 4. 713982,0/3. 60. 015,0*100| =| 144,6%| |   | Effective rate =| 145%|   |   | The current cost system was satisfactory in the past because ETO used much more direct labor hours and therefore the burden rate was more valid than it is currently, although it was still not the best choice. ETO’s current cost system assumes that all products absorb direct labor and overhead in comparable ratios. In reality, some products require costly automated equipment while others are produced on labor-intensive equipment. We will write a custom essay sample on Seligram, Inc.: Electronic Testing Operations Case Analysis specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Seligram, Inc.: Electronic Testing Operations Case Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Seligram, Inc.: Electronic Testing Operations Case Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Three primary reasons will show why the current cost system is no longer adequate for Electronic Testing Operations and that it needs to implement a new cost system to account for the changes that ETO is experiencing. 1. Because of the implantation of vendor certification, Seligram’s suppliers are doing the main testing on products and they do not require more testing once ETO receives them. This has decreased the amount of tests being performed and has resulted in less direct labor hours being used. Therefore, the application of direct labor as an input in computing burden is no longer useful. 2. Although ETO was cheaper than outside resources on complex parts, it faces outsourcing on products that only require basic testing. Due to lower costs this has caused in increase in indirect costs and a decrease in direct costs. 3. ETO discovered a need for more high-technology tests because of new components that are much more complex. The equipment needed to test these new components are mostly automated and use much less direct labor. The proportion of costs due to overhead is increasing while the proportion of costs due to direct labor is decreasing resulting in a continuous increase in the burden rate. This is evidence that the current costing system is no longer acceptable. Calculation of the reported costs of the five components described in the case: Product | ICA | ICB | Capacitor | Amplifier | Diode | Total | Direct Labor $ (from exhibit 6)| 917| 2051| 1094| 525| 519| 5106| Burden (145%) | $1,329. 65 | $2,973. 95 | $1,586. 30 | $761. 25 | $752. 55 | $7,403. 0 | Total Cost | $2,246. 65 | $5,024. 95 | $2,680. 30 | $1,286. 25 | $1,271. 55 | $12,509. 70 | a. Existing cost system *Burden = direct labor costs * 145% b. Cost system proposed by accounting manager The accounting manager for ETO suggested a new cost system in an attempt to alleviate the problem at hand. His proposition included a plan that would trace burden directly to two cost pools. The first cost pool would include burden connected to the technic al and administrative functions and would be charged on a rate per direct labor hour. The second cost pool would include all other burden costs and would be allocated based on machine hours. Product | ICA | ICB | Capacitor | Amplifier | Diode | Total | Direct Labor $ (from Exhibit 6)| $917| $2,051| $1,094| $525| $519| $5,106| administrative and technical functions cost (21%)| $192. 57| $430. 71| $229. 74| $110. 25| $108. 99| $1,072. 26| Machine hours needed in hours (info found in exhibit 6)| 18. 5| 40| 7. 5| 5| 12| 83| Burden testing rooms ($80 per machine hour) | $1,480| $3,200| $600| $400| $960| $6,640| Total Cost| $2,589. 57| $5,681. 71| $1,923. 4| $1,035. 25| $1,587. 99| $12,818. 26| Burden rate for first cost pool (information found in Exhibit 5)| Total Burden (administrating and technical functions)| $684,603| Total Direct labor hours | $3,260,015| Effective Rate for 1st cost pool*| 21%| *Effective Rate = total burden/ total direct labor hours multiplied by 100 | | Burden rate for second cost pool (information found in Exhibit 5)| Total burden (testing rooms) | $4,029,379| Total machine hours | 50,304| Effective rate for 2nd cost pool*| $80| *Effective Rate = Total burden/ total machine hours| | Total Cost = direct labor costs + administrative and technical costs + burden testing room c. Cost System proposed by the consultant The consultant proposed a plan that would trace burden to three cost pools. The first pool would include burden related to the administrative and technical functions and would allocate costs per direct labor dollar. The second pool would contain burden assigned to the main test room and would be based on machine hours. The third pool would contain the burden allocated to the mechanical test room and would also be allocated based on machine hours. Burden rate for first cost pool (information found in Exhibit 5) *same as burden rate proposed by accounting manager | Total Burden (administrating and technical functions)| $684,603| Total Direct labor hours | $3,260,015| Effective Rate for 1st cost pool*| 21%| *Effective Rate = total burden/ total direct labor hours multiplied by 100 Burden rate for 2nd and 3rd cost pools (information found in Exhibit 5)| | | | Main Test Room | $2,103,116 | | Mechanical test room| $1,926,263 | | Machine hours in the main test room | 33,201| | Machine hours in the mechanical test room | 17,103| | | | Burden rate for main test room | $63 | 2nd cost pool| (2,103,116/33,201)| | | Burden rate for mechanical test room | $113 | 3rd cost pool| (1,926,263/17,103)| | | Product | ICA | ICB | Capacitor | Amplifier | Diode | Total | Direct Labor | $917 | $2,051 | $1,094 | $525 | $519 | $5,106 | administrating and technical functions cost (21%)| $192. 57 | $430. 71 | $229. 74 | $110. 25 | $108. 99 | $1,072. 26 | machine hours needed in main test room| 8. 5| 14| 3| 4| 7| 36. 5| machine hours needed in mechanical test room | 10| 26| 4. 5| 1| 5| 46. | Burden main test room ($63/hour)*| $535. 50 | $882. 00 | $189. 00 | $252. 00 | $441. 00 | $2,299. 50 | * (machine hours needed in main room * $63)| | | | | | | Burden mechanical test room ($113/hour)*| $1,130. 00 | $2,938. 00 | $508. 50 | $113. 00 | $565. 00 | $5,254. 50 | *(machine hours needed in mechanical test room * $113)| | | | | | | Total Cost*| $2,775. 07 | $6,301. 71 | $2,021. 24 | $1,000. 25 | $1,633. 99 | $13,732. 26 | * total cost = DL + administrative and technical costs + burden in main test room + burden mechanical test room Which Cost System is preferable? Why? First let’s compare the total cost with the three different methods calculated above: 1. Existing cost system | ICB | Amplifier | Machine Hours | 40| 5| Total Cost | $5,024. 95 | $1,286. 25 | | | | 2. Cost system proposed by accounting manager | ICB | Amplifier | Machine Hours | 40| 5| Total Cost | $5,681. 71 | $1,035. 25 | | | | | | | 3. Cost system proposed by outside consultant | ICB | Amplifier | Machine Hours needed in main test room | 14| 4| Machine hours needed in mechanical test room | 26| 1| Total Cost | $6,301. 71 | $1,000. 25 | If we compare the existing cost system with the cost system proposed by the accounting manager we can see that ICA and ICB consumer a greater amount of machine hours per direct labor dollars in comparison with the Capacitor and the Amplifier. ICA consumer 18. 5 machine hours total and ICB consumer 40 hours compared with the Capacitor which consumer 7. 5 machine hours total and the Amplifier which only consumer 5 machine hour’s total. By switching cost systems and allocating costs based partly on machine hours ICB and ICA’s costs will go up and costs for the Capacitor and Amplifier decrease because they use substantially less machine hours. If we compare the cost system proposed by the accounting manager with the cost system proposed by the consultant we will notice slight differences depending on if the product used more hours in the main test room or the mechanical test room. The mechanical room burden rate is $113 per machine hour compared to the main test room burden rate, which is only $63 per machine hour. This type of costing system will cause the total cost for ICB, ICA, Capacitor and the diode to increase and the total cost for the Amplifier will decrease since it only requires 1 machine hour in the mechanical testing room. The costing system proposed by the consultant is the most preferable because it takes into account that each product does not consume both testing rooms in the same proportion. This is especially important since the effective rates of the two rooms differ considerably ($113 for the mechanical room and $63 in the main testing room). The system proposed by the consultant is more accurate and also makes it easier to trace costs. Would you recommend any changes to the system that you prefer? Why? A possible change that could be made to the cost system proposed by the consultant would be to add a fourth cost pool that will separate administrative and technical costs. Administrative and technical functions are very different in nature and consumption of resources varies among products. Treating these costs as two distinct cost pools may provide better accuracy than if they are grouped together as one. Would you treat the new machine as a separate cost center or as part of the main testing room? The initial burden rate from the cost system proposed by the consultant, which traced burden to three cost pools is $63 ($2,103,116/33,201). If we wanted to treat the new machine as part of the main testing room we can calculate the new burden from information found in Exhibit 7 and Exhibit 5. The depreciation method used on the new machine is double declining balance. The First year’s depreciation cost is $500,000. We will use the depreciation expense calculated in years 1 and 4 to compute the estimated machine hour burden rate. Year| Book Value| Depreciation| Depreciation| Accumulated| Book Value| | Year Start| Percent| Expense| Depreciation| Year End| 1| $2,000,000 | 25. 00%| $500,000 | $500,000 | $1,500,000 | 2| $1,500,000 | 25. 0%| $375,000 | $875,000 | $1,125,000 | 3| $1,125,000 | 25. 00%| $281,250 | $1,156,250 | $843,750 | 4| $843,750 | 25. 00%| $210,938 | $1,367,188 | $632,813 | The following chart shows depreciation from year 1 through year 4: First year’s burden rate: | Hours | Variable | Depreciation| Other Costs | Total | Old Machine | 33,201| 887,379| 88,779| 1,126,958| 2,103,116| New Machine | 400(10% of 4,000) | 100,000| 500,000| 225,000(Fixed cost + installation costs)| 825,000| Total | 33,601| 987,379| 588,779| 1,351,958| 2,928,116| Machine Hour MOH rate in year 1: $87 (2,928,116/33,601) Year 4: | Hours| Variable| Depreciation| Other Costs | Total| Old Machine | 33,201| 887,379| 88,779| 1,126,958| 2,103,116| New Machine | 2,400(60% of 4,000)| 100,000| 210,938| 150,000(fixed costs)| 460,938| Total| 35,601| 987,379| 299,717| 1,276,958| 2,564,054| Machine Hour MOH rate for Year 4 : $72 (2,564,054/35,601) The burden rate drastically increases in year 1 from the initial burden rate of $63 and increases overall in total throughout the remaining years if the new machine is treated as part of the main test room. Because the new machine will only be used for just a couple of customers in the â€Å"foreseeable future†, the new machine should be treated as a separate cost. If the new machine was treated as part of the main testing room it will affect the accuracy of the allocation of costs for all the products tested because it will be used so sparingly. Generally speaking, when should a more â€Å"refined† costing system be implemented? A more â€Å"refined† costing system should be used when: * A company produces heterogeneous products such as airplanes or buildings * When a company has a large amount of overhead costs with numerous product lines * High complexity in the manufacturing environment. Companies that manufacture complex products need a more detailed costing system that traditional costing systems are unable to manage. * A more accurate view of product cost is required