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. Apply APA standards to citation of sources. Use the following file naming convention: LastnameFirstInitial_M2_A2.doc.

By June 21, 2015, deliver your assignment to the M2: Assignment 2 Dropbox.

Assignment 2 Grading Criteria	Maximum Points
Defined manufacturing overhead giving three examples of typical costs that would be included in manufacturing overhead.	16
Explained why companies develop predetermined overhead rates.	16
Explained why the increase in the overhead rate should not have a negative financial impact on Borealis Manufacturing.	16
Explained how Borealis Manufacturing could change its overhead application system to eliminate confusion over product costs.	20
Explained how an activity-based costing system might benefit Borealis Manufacturing.	16
Wrote in a clear, concise, and organized manner; demonstrated ethical scholarship in accurate representation and attribution of sources; and displayed accurate spelling, grammar, and punctuation.	16
Total:	100

Translate a essay, make it simple, because I’m not that good at spanish. -use 10+ different present tense verbs(regular -ar/-er/-ir,stem changers, “yo” irregulars, etc.) -Use 10+ different preterite tense verbs -Use 40+ vocabulary words from chapter 5-8 (travel, vacations, months, seasons, weather, clothing, shopping colors, daily routine, personal hygiene, time expressions, food, verbs, adjectives, adverbs. The essay is: My name is Jan. I will tell you a couple of stories. One of my favorite sports is Soccer, and I usually am a goalie. The funny thing about it is that I always got hit by the soccer ball in the most painful places, and because of that I made my friends laugh. Afterward they would help me out and ask me if I was okay, it made me happy. The weird thing is that the only memories from soccer I have, are the funny things that happened during practice, and when someone did something awesome. I don’t remember every game we won or how many we lost. Only the fun things that happened between me and my friends I can remember. Another sport I do is Skateboarding. There is a lot of pain involved with this sport, but I still love it. Me and my friends had a skateboarding team. We would just go around town trying to find some nice places to skate, and one day we found this nice set of stairs. I think there were about three or four steps. All my friends did a simple trick just to warm up but I wanted to be cool and I tried to do something complicated. When I was in the air trying to land the trick everything was perfect, but the next thing I know is when I land I hear this snapping sound, and I feel my front leg sliding forwards, my back leg is going behind me. I found myself doing the splits, and my board had scraped my legs. If the board hadn’t broken everything would be fine. It is a memory that I will never forget.

Heathcare: Legal aspects of health information.

Case Study 1: Software Requirement Specification

Due Week 4 and worth 100 points

 

Read the case study titled “A Patient Information System for Mental Health Care”, located in Chapter 1 of your textbook. 

 

Write a three to five (3-5) page paper in which you:

1. Create a Software Requirement Specification (SRS) that includes the following:
   1. A detailed description of both user and system requirements. At least four (4) user requirements and four (4) system requirements should be provided. 
   2. A detailed description of both functional and nonfunctional requirements. At least four (4) functional requirements and four (4) nonfunctional requirements should be provided.
   3. A detailed requirement specification written in structured natural language.
2. Structure and present the requirements in a logical and consistent manner.
3. Develop a use case diagram to summarize the functional requirements of the system through the use of Microsoft Visio or its open source alternative, Dia. Note: The graphically depicted solution is not included in the required page length.

 

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 APA or school-specific 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.
• Include charts or diagrams created in Visio or an equivalent such as Dia. The completed diagrams / charts must be imported into the Word document before the paper is submitted.

 

The specific course learning outcomes associated with this assignment are:

• Analyze and describe functional and nonfunctional requirements in software engineering.
• Describe the key components in requirements elicitation and analysis.
• Use technology and information resources to research issues in software engineering.
• Write clearly and concisely about software engineering using proper writing mechanics and technical style conventions.

 

Please provide explanations to your answers.