Essay on E-Waste Recycling - 1501 Words

When Apple CEO Steve Jobs took the stage to deliver a candid commencement speech at Stanford this past June, a plane flew over the stadium with a banner that read: Steve -- dont be a mini player -- recycle all e-waste. This was the latest stunt by the Computer Take-Back Campaign (CTBC), an environmental crusade supported by activist groups who have criticized Apple for lagging behind the rest of the computer industry in its recycling efforts. The planes banner referred to Apples recent announcement that it will now accept iPods for free recycling at all of its stores in exchange for 10 percent off the purchase of a new iPod. Until June, organizations like the CTBC and the Silicon Valley Toxics Coalition (SVTC) roundly denounced†¦show more content†¦The CTBC claims that e-waste accounts for approximately 40 percent of these three toxins that end up landfills, noting that just 1/70th of a teaspoon of mercury can contaminate 20 acres of a lake, making the fish unfit to eat. Unfortunately, the EPA estimates that only 10 percent of e-waste is recycled annually. Even more upsetting, though, are the conditions in which some of these materials are recycled. While some firms operate under strict environmental regulations with adequate protocols to protect workers health, many do not. E-Waste Goes Global In 2002, the Basel Action Network (BAN) along with the SVTC released a groundbreaking, heartrending investigation called Exporting Harm: The High-Tech Trashing of Asia [PDF]. BAN found that 50 to 80 percent of e-waste collected in the western U.S. for recycling is actually exported to countries like China, India, and Pakistan. The investigative team witnessed the toxic dumping of lead-laden cathode ray tubes in open fields and rivers not far from populated areas, the open burning of plastics and wires, and exposure to toxic solders from circuit boards. They also documented hundreds of thousands of migrant workers (men, women and children), who were forced to break apart and process obsolete computers, completely unaware of the health andShow MoreRelatedE-Waste Recycling Program982 Words   |  4 Pagesenvironment. However, there are still some activities that we might think they are safe for us and the environment; it they actually kills us in far the future. One of them is recycling electronics equipment. Nowadays, electronic waste (e-waste) is increasing rapidly in the US and many people know that they should not just throw e-waste in the garbage can because it can be delivered to the landfill, burned and leave over chemical substances into water underground . That is very dangerous because it mightRead MoreRecycling E Waste And Its Effects On The United States834 Words   |  4 PagesRecycling e-waste If you where to ask a small child in Nigeria—what do you do everyday? They will most likely answer, burning e-waste and selling the minerals inside in in. Not an answer you would receive from an American children living in the Untied States. Slowly this kids are being sicken by all the dangerous substances that e-waste contains. Soon this will lead for their bodies to stop growing properly. They will eventually die. Old electronics should not be thrown away, instead recycledRead MoreEvaluating The Building Of An E Waste Recycling Facility Or No1883 Words   |  8 PagesRisk Paper Risk Assessment Plan This scenario is very complex and requires a very sensitive and dynamic approach in order to decide whether to approve the building of an e-waste recycling facility or no. Definitely all the sides, city official, company representatives and the society, need to communicate with each other in order to come up with the correct conclusion. There are a issues in this scenario, however, I believe that in contains problems of only one of three risk challenges. I thinkRead MoreEvaluating The Performance Of E Waste Recycling Programs Using Fuzzy Multi Attribute Group Decision Making Model1522 Words   |  7 Pages Review of â€Å"Evaluating the Performance of E-Waste Recycling Programs using Fuzzy Multi-attribute group Decision Making Model† Haokun Li hli120@illinois.edu â€Æ' Contents Introduction 4 Performance Evaluation 5 (1) Define Criterions 5 (2) Score the Criterions 6 (3) Compute Weighting Factors 7 (4) Computing Weighted Matrix 8 (5) Find Positive and Negative Ideal Solutions 8 (6) Compute Overall Performance Index 8 Conclusions 9 References 10 â€Æ' Abstract: A fuzzy multi-attribute groupRead MoreIt Is Supposed To Be A Bright Sunny, Warm Day In The Northern1564 Words   |  7 Pagesof not breathing in the foul particulates that waft around in the soupy gray sky. Almost ironically, our goal of processing e-waste, in an effort to reduce its effects, can contribute greatly to a large set of environmental, health, and social issues. And while the pollution in China can also be attributed to any number of unclean industrial practices, the issue of e-waste should not be put off for later handling. Jennifer Good of Brock University states that â€Å"†¦the Electronics TakeBack CoalitionRead MoreEssay about E-waste Management862 Words   |  4 PagesToxic waste or electronic waste (e-waste), produced by obsolete electronic products, is growing at an alarming rate, and poses a severe environmental threat. In light of challenges underlined by this new kind of waste, sound management is imperative. Although, America and Asia are economically very different from each other, ironically they do not differ much when it comes to the `mismanagement of e-waste: unsafe disposition practices, lax legislation, and inadequate recycling. Disposal of e-wasteRead MoreShould Electronic Waste Be An Unethical Political Decision?3555 Words   |  15 PagesThe production and circulation of electronic waste is a highly politicized and complex issue which highlights the conflicts and tensions between jobs and the environment. There are debates surrounding governance decisions and global economic linkages which approach the disposal of e-waste from two different stand points. One view is that the first world is making an unethical political decision to send its e-waste problem to pollution havens i.e. third-world countries with less stringent environmentalRead MoreThe Problem Of E Waste2629 Words   |  11 PagesE-Waste may be described as a broad and growing range of electronics ranging from large household devices such as refrigerators, air conditioners, cell phones, personal stereos and consumer electronics to computers, which have been discarded by their users. (Puckett and Smith, 2002). While this description is accurat e, it is slightly ambiguous about the length of time before a device can actually be considered waste. Often, owners discard their electronics long before they have reached the end ofRead MoreThe Problem Of E Waste1718 Words   |  7 Pageslives of the people and the use of such innovations. In this regard, electronic waste commonly referred to as â€Å"e-waste† is one of the biggest challenges facing people all over the world for the production of the electrical and electronic equipment has been growing rapidly in the past decades. Therefore, the rise in demand for this equipment and the high obsolete rate has made e-waste of the fastest growing source of waste. For this reason, experts have come out to suggest various methods that can beRead More Solutions to E- waste problem Essay997 Words   |  4 Pagesdevices. Consequently, in our disposable age most apparatus turn into aged ones in a couple of years or even months. This is one of the reasons why electronic devices be come waste. E-waste is discarded, surplus, obsolete, or broken electronic devices or apparatuses. Most environment protection organizations maintain that e-waste induces health and pollution problems. The primary reason for this view is that almost all of the electric devices contain hazardous substances which are toxic and are not

Why Students Take Out Loans And Wilson - 1941 Words

I owe $40,000, I owe $60,000, I owe $100,000. Isn’t that a lot of money for one person to owe? Graduates have been faced with a serious problem brought about by the constant borrowing of money to gain a reputable education. The debt of loans varies from person to person but the extreme amounts that individuals owe is something the media finds worth gossiping about. Little does the public know, in reality, all the commotion and conversation about these debts are not accountable for the majority of college borrowers. According to A Lifetime of Student Debt? Not Likely by Robin Wilson, she intrigues her targeted college audience by giving examples and providing awareness that most individuals are paying back their students loans within a timely manner with just a few sacrifices. Wilson emphasizes that the real reason individuals have an outstanding debt is because â€Å"they are determined to attend their dream college, no matter the cost† (257). There are various reasons why students take out loans and Wilson is determined to clear up the confusion of student debt, she encourages college students to take out loans even with media’s negativity, and lastly she tries to enlighten this targeted college group that debts are repayable with additional sacrifices but in the end, that debt was the best decision they have ever made. The majority of individuals overhear media and see newspapers headlining the outrageous student loan stories. â€Å"Is it going to be the careful story driven by theShow MoreRelatedCareer Path Of Higher Education888 Words   |  4 Pagesinterest is the key. If the student decides they want to follow the trail of higher education, they will need the money or will take out loans. A higher education these days is getting more and more expensive. Finding a job right out of college with their degree is difficult for many students. If the student earns their degree but cannot accrue a job their time and money will sit there on a piece of paper. Receiving that degree or certificate will again and again give the student a higher chance of successRead MoreA Lifetime Of Student Debt1050 Words   |  5 PagesIn recent discussions about college, a controversial issue has been the great amount of student debt owed by students. Hence, many students have opted to not go to college because they do not have the money to pay their student loan debts. In the essayâ€Å"A Lifetime of Student Debt? Not Likely,† Robin Wilson argues that graduating college with student loan debts is a still better option than not attending college. On the other hand, other people contends that people should not go to college becauseRead MoreEndless Possibilities in Education1845 Words   |  7 Pagescost just keeps skyrocketing. If a high school stude nt takes concurrent enrollment classes it does help them with the cost of a college education. Or at least, this is how it seems in America. Most American high school students want to go to college and even dream about it. With our current economy students cannot afford to attend the college of their dreams. Parents either are forced to help their children or the child must take out a student loan. When most people think about collegeRead MoreA Lifetime of Student Debt? Not Likely by Robin Wilson1986 Words   |  8 PagesNicole Minabe Professor Parker RWS 280 March 10, 2013 The Beauty of Student Loans I owe $40,000, I owe $60,000, I owe $100,000. Isn’t that a lot of money for one person to owe? Graduates have been faced with a serious problem brought about by the constant borrowing of money to gain a reputable education. The debt of loans varies from person to person but the extreme amounts that individuals owe is something the media finds worth gossiping about. Little does the public know, in reality, all the commotionRead MoreShould College Tuition Be Paid?1687 Words   |  7 PagesTyra Wilson Professor Jill Erwin English 102 2 December 2015 Being Able to Afford College Throughout all of high school, and especially during their senior year, the only thing students seem to hear about is college. They have to attend tours, fill out application after application and decide what school will be best for them as a person and their career path. But what most people seem to stress over more than anything else is being able to actually pay for college. College tuition is high in priceRead MoreEvaluation Of The Program Costs1201 Words   |  5 PagesOverview of Program Costs According to BYU’s website regarding the MSW program, it states that â€Å"our program takes 20 months of full-time study to complete. You will pay tuition five times.† With a tuition of $3,250 a semester for graduate students at BYU, I will need to pay a total of $16,250 of tuition. While the price for books and school supplies is not explicitly stated, I am estimating that it will be an additional $300 per semester, or $1,500 for the five semesters. This would increase theRead MoreEducation Is The Best Choice For All High School Graduates1207 Words   |  5 Pagessomeone with a degree. She points out that sometimes college is a waste of time and money. The money a college graduate earns is not much different compared to the money a high school graduate makes due to college expenses, loans and interest rates. Moreover, Bird dislikes how in today s society, a degree defines a person. Many people idealise that college will help them obtain a successful future. Bird coun teracts this education ideal by providing an example of a student going to college and not findingRead MoreEssay about College as the Pathway to the American Dream2371 Words   |  10 Pagesobtaining the American Dream, primarily because receiving a higher level of education tends to lead to a higher paying job and furthermore a financially stable future. However, this isn’t always the case due to an increase in the need for students to take out loans and increase their debt in order to afford college expenses. College = Career Readiness Over the past few years, people have begun to see going to college as a way to achieve the American Dream through career-readiness. People used toRead MoreEssay on Are Colleges Worth the Price of Admission?4197 Words   |  17 Pagescareer field at vocational schools. Such schools certainly seem to have some valuable qualities: all boast of having lower costs than other colleges, of their absence of student loans, of allowing people to make more money quicker, of being narrowly focused so students don’t have to take classes they don’t need. They attempt to point out apparent weaknesses in liberal arts colleges as well, claiming that such an education is unnecessary in today’s world. However, for every reason to go to a communityRead MoreThe Ghetto Of A Caste System1630 Words   |  7 PagesDisaster) I pose the same question in regards to the ghetto blacks struggling for life in the inner city. I once had a conversation with my baby sister where she asked me wh y there are not any white ghettos. After pondering on the question, I told her that there are white ghettos it is just that they do not have to kick the man of the house out to get food stamps. Their kids do not grow up fatherless. They do not have to put him on child support to receive government help or get Medicaid. They do not get

How technology affects our lives free essay sample

Have you ever considered how different our lives would be without the continued advancement in technology? Technology today has become such a big part of our lives. When you’re out in a public place, for example the mall, and you look around almost everyone has cells phones, tablets, ipods, or portable game systems. There are a lot of things such as the internet, that have made our lives a little easier and we have become almost dependent on that we can’t imagine living without. Technology is helping the world globally stay connected faster than we can begin to imagine. Today technology is being used in ways that didn’t seem possible forty to fifty years ago. Technology today is being used to find better ways to produce clean energy, creating a more efficient work force, and making amazing advances in the field of medicine. Technology has become a part of our everyday life. We will write a custom essay sample on How technology affects our lives or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page We see the effects of technology and its changes every day in how we communicate, learn, and how it affects the medical field. New technologies have transformed education, everything from smart phones to smart boards. These tools have enhanced communication, research and literacy. Technology has helped to make it more convenient for almost anyone to attend college and obtain degrees from the comfort of your own home. The convenience of being able to take classes online without having to step foot in a traditional classroom can be very appealing. It has made it possible for many people to continue their education, people who otherwise would not be able to fit college into their busy lifestyles between work and other family obligations. These are just a few of the positives of how technology has affected education, of course there are also negatives to such technology, such as making it easier to cheat. â€Å"Things such as cheating are now simpler than ever, and I don’t mean writing on your hand. Your class is allowed to use a graphing calculator for the test? Write a program on it that contains all the formulas that you need and presto, you pass the test† (Wilhelm, 2011). Advancements in technology have also impacted the work place in both positive and negative ways. Some businesses have computerized schedules making it easier to access from a person’s laptop, tablet or smart phone. The down fall is if there is no Wi-Fi your unable to access the internet, or if your computers crash you have no access to your schedule. Employee’s sometimes are given the option of working from home, which can make it easier for families who have children in sports or after school activities. E-mail, teleconferencing, video conferencing, and new emerging technologies are enabling people around the world to communicate and collaborate rapidly and efficiently (Todd, 2007). Some industries using machines once controlled by the worker’s hand are now run by computers, resulting in the demand for higher skilled employees. The positive is that the computerized machines can produce a higher number of material and also a better quality product. There is less human error now that a computer is controlling the machine. The negative is if the computer on this machine fails, the machine will not work resulting in no products being produced. Another negative is the need for higher skilled worker; this could leave someone who may have the skills but not the degree out of a job. Many improvements and breakthroughs in healthcare have come about due to medical advancement. Changes in the medical field from the instruments being used, to medicines prescribed to patients to operations performed are effects of changes in technology. From treating cancer and delivering babies to dealing with heart attacks, doctors have developed technology and improved techniques (Hendricks, 2013). Doctors are now able to save patients they may have never been able to save before because of the advancement in technology. Positive impacts of technology in the medical field are discoveries such as antibiotics, vaccines, organ transplants, and heart surgeries. CAT scans and MRI’s have saved many lives. These machines are monitored by a computer making it more accurate and less likely to result in human error. When it comes to healthcare there aren’t many negative outcomes of the growth of technology. The problem modern doctors face is a broken medical system and rigid insurance companies (Hendricks, 2013). In conclusion these are just a few of the positive effects of technology in our lives; it has become very useful on a daily basis. People are always looking for the most convenient and easiest way to do their work, ultimately we are becoming evermore reliant on our computers and without them we would be lost (Pretty, 2008). Of the negative effects of technology in our lives, the one that stands out is its interference on human relationship. With so many people with iPods, tablets, handheld gaming systems and smart phones we’ve detached ourselves from the outside work and one another. The positives of the innovations in technology by far outweigh the negatives.

The Evolution of the World Essay Thesis Example For Students

The Evolution of the World Essay Thesis Ancient HistoryThe Greek geographers of the later Roman period developed systematiccalculations for the mapping and shaping of the earth. However, whatwould come to replace these systematic calculations? Why were theideologies of a flat earth accepted and why were those of a sphericalearth ridiculed? The answer to this question is very simple and can beanswered by one clear and concise word: Religion. Thus saith the Lord God; This is Jerusalem: I have set it in the midstof the nations and countries that are round about her. (Ezekiel 5:5)This verse from the of book Ezekiel simply states that the city ofJerusalem should be in the center of all maps created. This eliminatedthe need for any latitude or longitude. Before hand, there had been morethan six hundred maps created, not one having this holy city as thecenter. There was nothing new about putting the most sacred place atthe center says Boorstin. The Hindus placed Mount Meru, a mythological70,000 foot high mountain at the center of their map. In the Muslimfaith, the Kabah in Mecca was the highest point on earth and thepolestar showed the city of Mecca to be opposite the center of the sky. We will write a custom essay on The Evolution of the World Thesis specifically for you for only $16.38 $13.9/page Order now As one can clearly see, many maps, had different centers. Each map had adifferent center, each based on a different religion. Many years before the birth of Jesus Christ, the Greeks theorized thatthe earth was a globe. But after that, there was a period in historycalled The Great Interruption. This period was categorized by acomplete silence where people in general, forgot about the issue ofwhether the earth was flat or whether it was a globe. Another reasonthat brought the theories of a globular world to rest was because thepriests told the general public that the earth was flat. Priests such asSt. Augustine and others invented the Antipode theory, which stated thata world shaped like a globe is impossible because objects would behanging downwards and growing backwards. Once again, religion played amajor part in this argument that would rage on for many years to come. To conclude, much like the theories of the priests in the first 400years after the birth of Jesus Christ, who said that Jerusalem was thecenter of a flat earth, one might be able to relate this period in timeto a much more recent and modern one. Prior to the French Revolution in1789, France was ruled by an absolute divine right monarchy. Theinstitution that had the most power at the time was the Catholic church. No one in France would ever dare question the word of the Church. Everything the Church said had to be true and that was that. This isfurther reinforced by the churchs persecution of Copernicus who lateragain theorized that the earth was not the center of the solar system. This illustrates that 1000 years later, religion remained the backboneof society, and to a lesser extent, the same still holds true today incertain societies.

buy custom Letter of Advice on Constitutional Law essay

buy custom Letter of Advice on Constitutional Law essay I hope you are doing well. Before, we begin our discussion I will shed some light on the constitutional law. Constitutional Law is the body of law defining the relationship of different entities within a state. This includes the cabinet, legislature and the judiciary. The Stop the Bill (2012) put up by the Federal Opposition provides in section 5 that: if any marine vessel with persons aboard who do not possess valid documentation for lawful entry into Australia, approaches Australian territorial waters with the intent to enter Australian territory, or enters Australian territory, that vessel shall be forcibly removed from Australian waters by Australian military vessels, or other military equipment which may be deemed necessary. This is bill majorly tries to stop any entry to the country irrespective of the reasons behind the need for entry. It is important to analyze this bill as it goes to the House of Representatives and the senates given that there have been disastrous cases as a result of in-admission and consequently drowning which has been comprehensively covered in this letter. It has further covered aspects of refugee seeking asylum in Australia which are related to the bill. Discussion According to Douglas (2009, p.142), Australia has a yearly quota of some 13,700-refugee admissions, which, in proportion to its population, is one of the highest in the world. Just like in all other countries, entry into the country is granted on basis of having valid documentation which includes visas or Electronic Travel Authorization. The policy of the Australian Government is that, despite this distinction in law, asylum seekers who arrive in excised offshore places, namely asylum seekers who arrive by boat will also be subject to mandatory detention (Linda, 2011, p.1) However, looking at a case of August 2002, a boat with 400 refugees on board sunk after allegedly being denied entry to Australia by the government reulting to the death of 353 of the refugees after they drowned (Catherine, 2005, p.26). These were people seeking their democratic right to seek refuge in Australia (Bede, 2009, p.1). Taking up responsibilities for such catastrophes is imaginable and everyone will try to clear themselves without considering that human rights have been infringed with loses of lives. According to Stanley (2010, p.12), powerful circumstantial evidence strongly suggests that the drowning were the direct result of deliberate political decisions taken by the government. In 2010 a total of 82 boats were identified transporting an average of 47 illegal immigrants (UNHCR, 2010, p.1). The total estimates a total of 3,934 people. With the cost of illegal movement to Australia estimated at between US$5,000 and $10 000 per person, these, by the standards of the region were the super affluent who could afford the expense and the queue jumping that it provided (Douglas, 2009, p.42). It could be because of such reasons that the opposition is putting forward this bill. It is evident that both the cases of illegal movement to Australia by boats are not acceptable. However, proper analysis will indicate that at times it is necessary to grant asylum as shown by the case of the drowned refugees (United Nations, 2009, p.2). With the fundamental International human rights currently in place, it is most likely that the court would give a ruling against the bill considering the implications and relations with the international states (UNHCR, 2001, p.1). This means that the bill could be challenged in a court of law citing disasters that may result in cases of denied entry. Talking of section 5(b) of the bill, should there be a person who directly tries to offer assistance to any person on board a vessel which would be subject to section 5(1), then this will change the case from refugees seeking asylum to smugglers trying to enter Australia illegally (Global Detention, 2011, p.2). It is therefore important to put clearly establish the reasons ffor those on board and seeking entry. It should be noted that in cases of refugees seeking asylum, the claims must be verified as is usual and proper protocols in offering asylum followed. Referring to initial cases of refugees seeking asylum, according to Schneider a nd Daley (2011, p.1), the court in August 2011 ruled against the governments decision to send the refugees who had arrived to Malaysia signifying its illegality. Conclusion After the analysis given, it is important to state that the bill is unconstitutional according to the Australian laws and also considering the International treaties regarding refugees. Australian constitution provides for Refugees protection and rights as outlined by Stanley and should the bill get through, it will be possible to successfully challenge it before a court of law. However, it is important to outline that section 5(2) of the bill suggests smuggling as it involves a second party who is involved in helping out. The two sections of the bill are distinct therefore, section 51(xxix) does not support section 5 in a case of refugees seeking asylum but may be admissible in a case of an individual trying to smuggle a person(s) which would then be illegal and pose a threat to all Australians, United Nations. The cases of smuggling have been rampant with smugglers trying to use all loopholes available not only via the sea but via land and air as well. Therefore, in order not to co mpromise the security of Australians nor put the lives of refugees at stake, it will be important to put clear the reasons as to why people would want to gain access to the country. This means that it will be important to will be wise to have the bill amended before being passed to the House of Representatives and the senate for adoption if it is to successfully go through the House of Representatives and the senate without opposition. I strongly believe that the facts highlighted in this case will be of great help to you. Buy custom Letter of Advice on Constitutional Law essay

Marketing Plan Assignment Example | Topics and Well Written Essays - 3500 words

Marketing Plan - Assignment Example Barclays' business mission is geared towards delivering top quarterly total shareholder returns as compared to its competitors(Kinnear, 1996) consistently over time and it seeks to manage marketing its products for value. The Macroenvironment has been very favourable to the implementation of the Barclays bank Platinum credit card launch in 2007. Its 20% share in the market has kept the encroaching competitors(Drucker, 1980) at bay. The Marketing mix of product, price, place and promotion have aided each other in the accomplishment of the company's ultimate goal of getting a big chunk of the new credit card clients starting in 2007. The strengths of the company like the well established Barclays bank as well as the opportunities to service new clients have helped in the forecast of getting a large share of Platinum credit card market. The weaknesses and the threats to the Barclays credit card has only a very minor miniscule effect on the forecasted sales of Platinum credit cards in 2007. The marketing objectives(Thompson, 1999) are to get a big chunk of the credit card market wi... The company will target its current clients and also look for new clients. 2.5 Budget, Marketing Mix The budget of 80,000 a month will be used for advertising in the radio, newspapers and television. This is a small budget because the company is banking on their satisfied clients' word of mouth advertising to help increase the sales(Irwin, 2000) of Barclays Platinum credit card. 3. Business Mission. Barclays' business mission1 is geared towards delivering top quarterly total shareholder returns as compared to its competitors consistently over time and it seeks to manage marketing its products for value. Recently Barclays integrated its Barclaycard credit card business with its personal lending businesses to create a single entity focused on meeting customer needs for credit according to UK Consumer finance. Barclaycard's strategy is to leverage the assets and capabilities of the new combined business to increase "share of wallet" through cross-selling to the larger customer base. The card issuer is also pushing into new markets internationally and forming partnerships and alliances to extend the brand appeal. Barclaycard is already the largest single credit card brand in the UK, with 10.8 million customers. 4. External Marketing Audit 4.1 Macroenvironment. 4.11 Economic. The business performance of Barclaycard is very outstanding, economically. It is currently one of the leading credit card businesses in Europe. Also, In addition to its operations in the UK, Barclaycard is has profitably entered the active booming credit card market in Germany, Spain, Greece, France, Italy and across Africa. Barclaycard has been offering the same full range of credit card services to individual and corporate customers it has been well

Mangment Speech or Presentation Example | Topics and Well Written Essays - 500 words - 1

Mangment - Speech or Presentation Example Secondly, it is impossible to calculate the beginning work in progress since it obtained from a previous year’s end work in progress, which is not contained in the extract provided. Lastly, since the units for measuring the direct labor cost is not provided, it is impractical to calculate the cost using the information in the manufacturing account extract (Lal & Srivastava 404-423). The estimated overhead rate allocation rate on the basis of direct labor cost = (15,000/10,000) = $ 1.5 per direct labor cost. Therefore, overhead cost to be added to job Q at the year end = (1.5*8,000) = $ 12,000 (Lal & Srivastava 404-423). The overhead allocation rate = 120% of direct labor. From this, the overhead cost of job 413 = (120/100) *8, 000 = $ 9,600. Therefore, the total manufacturing cost assigned = overhead cost + direct materials cost + direct labor cost = (9,600 + 12,000 + 8,000) = $ 29,600. The unit product cost for job 413 = total manufacturing cost/ number of units = (29,600/200) = $ 148 (Lal & Srivastava