Carleton College Essay

<h1>Carleton College Essay</h1><p>Carleton College is probably the best school to apply to on the off chance that you are a new alumni searching for an educating position. It gives in excess of twelve courses that you will learn all through your school profession, and some of them are exceptionally requesting. A decent Carleton College article can enable your application to go up impressively in the school confirmation process.</p><p></p><p>Since Carleton College offers such huge numbers of various sorts of courses, you ought to pick a point for your Carleton College paper that best suits your character. You will have a lot of opportunity with the kind of article that you compose, since it isn't required to be precisely the same theme as the one that you composed a year ago. In any case, in the event that you need to take full advantage of the article composing process, at that point you should put forth a genuine attempt to switch things up at any rate once per year. This implies you ought to consistently be trying yourself and thinking of new plans to make your exposition interesting.</p><p></p><p>The four courses that Carleton College has on offer are expressions, history, science, and English. In spite of the fact that they are altogether different, every last one of these territories has its own interesting composing style and approach. You should cautiously choose the points that you need to expound on, since you don't need to be acquainted with each and every course that Carleton College offers. In the event that you have no clue what sort of subjects to pick, you ought to talk with a consultant who can assist you with narrowing down your choices.</p><p></p><p>The larger part of the courses that you will take at Carleton are in science courses, including science, science, material science, and science. Be that as it may, you will likewise take an introduction to mat h course, which is helpful in the event that you need to proceed to show secondary school variable based math. On the off chance that you are intending to show a particular course at Carleton, for example, analytics, at that point it is acceptable to talk with a counsel first before you compose your exposition. Some science courses are hard to educate, and you won't have to stress over that on the off chance that you need to take one of the extracurricular classes offered at Carleton. A considerable lot of the classes that understudies take are very exceptional, and in the event that you do well in them, at that point your school application will be sent to universities everywhere throughout the country.</p><p></p><p>If you intend to proceed to train some math classes, it would be a smart thought to invest some energy finding out about how to encourage analytics on the off chance that you intend to proceed to do as such. Saying this doesn't imply that that yo u must be a specialist with regards to math, however in the event that you feel positive about your capacity to show this course, at that point you will have the option to support your future understudies. Regardless of whether you have not taken analytics previously, you should take a material science class or two at Carleton with the goal that you will have the option to show this subject in your own words.</p><p></p><p>As you can see, there are a great deal of manners by which to utilize your Carleton College exposition to give you a preferred position in your school affirmations process. Obviously, in the event that you decide to pick the one that is generally fascinating to you, at that point you should attempt to concoct an assortment of themes that are very not quite the same as the ones that you have composed before.</p><p></p><p>Most significantly, ensure that you comprehend what kind of composing that you should do so as to c ompose your paper. This can assist you with figuring out which specific composing style is appropriate for you, and that exposition is most appropriate for a school confirmations test. On the off chance that you follow this guidance, at that point you should find that you have composed an incredible Carleton College exposition and it will help you colossally in your school application.</p>

Topics For Music APRretion Essay

<h1>Topics For Music APRretion Essay</h1><p>During an ongoing talk by Professor Perry it was accentuated that the themes for music APRretion paper ought to envelop the six exemplary type zones of rock, pop, soul, jazz, old style and r&amp;b. It is in every case great to incorporate a few subjects identified with the sub-classes of rock. For instance, The Beatles had many points that would not be proper to expound on a music gratefulness article. Then again, on the off chance that you needed to expound on what amount a greater amount of it, you would need to have a lot more research in advance.</p><p></p><p>So when composing your Topics for Music APRretion paper, what are the most proper points? It relies upon the style of music you appreciate tuning in to and expound on. When tuning in to the music of specialists, for example, Rolling Stones, Joe Cocker or Led Zeppelin, you will as a rule need to compose an article about what they speak t o and what their impact intends to you. Similarly, when understanding verse and writing, you might need to expound on those too. It is imperative to realize what intrigues you before really composing your assignment.</p><p></p><p>In option to the fundamental subjects for music APRretion article, there are numerous extra themes that could be expounded on. You could remember a paper for the historical backdrop of music and the qualities that characterize music, for example, workmanship and imagination, the intensity of music to mend, and the importance of music to our lives.</p><p></p><p>Some of the additionally intriguing Topics for Music APRretion article subjects incorporate the nearby ambient sounds for shows, the intrigue of new music, the criticalness of specific performers, the advanced music scene, and elective music. In the event that you have taken music history and have a specific region of intrigue, you can expound on that to o. Different points incorporate the estimation of the Internet, the social impacts of mainstream music, and the significance of the youthful audience. You can likewise think about composing regarding the historical backdrop of well known music, culture and the individuals who appreciate music in general.</p><p></p><p>Another method for creating the subjects for music APRretion exposition is to set them comparable to a particular classification or sort. For instance, you could set the theme corresponding to the exemplary stone zone. That way, you can make some fascinating and educational papers on explicit groups, for example, The Who, Led Zeppelin, The Beatles, The Stones and AC/DC to name only a few.</p><p></p><p>Your key objective when making the Topics for Music APRretion article is to incorporate some top notch models that will exhibit how learning will profit you. This is the place word records prove to be useful. Make a rundown o f significant and fascinating words and expressions that will be utilized to clarify certain focuses in your essay.</p><p></p><p>After you have accumulated your rundown of points for music APRretion article, you can utilize it to arrange the various subjects by class. Simply ensure you don't begin composing the exposition before you have perused your rundown cautiously and have chosen a theme that will reverberate with your reader.</p>

Things to Think About When Writing a College Essay

Things to Think About When Writing a College EssayWriting a college essay is hard enough, but there are some things to think about when writing the essay. The first thing you should think about is where you are going with the essay. You might be planning to write it for school or to write it for a school project. You will want to have a good understanding of the topic that you are writing about so that you do not end up getting your information wrong.Next, there are several different types of students who will be in need of college writing assistance. Some students may be writing to show their best qualities. Other students may be writing to present a topic of interest for the person reading the essay. Still other students may be writing to summarize the published paper they read. Whatever the case, you will want to know about this first before you start.Writing is a major part of many things people do. If you are going to write a college essay, you will want to make sure that you ha ve a good plan in place. This means that you will want to have a well-thought out outline that will help you with the length of the essay and the topics that you will cover. The plan will also include ideas for types of ideas that you will want to include in the essay. The essay can range from making suggestions for what teachers might do if the subject is ever brought up, to writing a professional introduction to the essay topic.When you start your college essay writing, you will want to make sure that you start with an idea or concept that the student needs to explain. It is important to think about this idea before you begin writing the essay. This will help you better understand what the student wants to say.In addition, you will need to decide whether youwill be writing the essay on your own or on behalf of another student. If the essay is to be written by yourself, then you will need to have some idea of how to begin the process. There are many different approaches for beginni ng a college essay. In fact, if you are not sure how to start the essay, you might want to use some advice that is offered online.The last thing you will want to think about when writing a college essay is the theme of the essay. In other words, how do you intend to write the paper? It is helpful to have a general idea of what the topic is before you start thinking about the theme. By using your general idea as the theme, you will be able to better narrow down the essay topics that you are interested in writing about.By determining the main idea, you will be able to write a simpler version of the essay. The student will then feel less pressure and feel more comfortable. You can also have a better grasp of the style that you would like to use. You will be able to communicate this to the student when you discuss the topic with them.Writing a college essay is a process that you will need to use in order to complete. You will want to know what the student needs to be clear on. You will also want to know where you are going with the paper so that you do not forget anything important in the middle of the paper.

How to Become a Better Writer by Reading Or Writing 800 Words Essay Samples

How to Become a Better Writer by Reading Or Writing 800 Words Essay SamplesOne of the best ways to become a better writer is to find 800 words essay samples that you can follow and take from to get good practice with. These are easy to find online because writing for these forms is simple. You just have to write in your own style and use the ideas that you found in the sample. You also need to figure out what will be suitable for each paragraph, and this is an important part of writing.First of all, there are many different essay forms out there and you should be able to find one that suits you. Your first step should be to research the topic of the essay, and see if you can find essays on topics that interest you. In addition, you should also do some research about how other people and other students write their essays.Make sure you know the basic rules of the format, such as the structure, the introduction, the conclusion, and so on. Try to find these samples that you like, and rem ember that every writer has his own style. Once you have all the information you need, you can start looking for the best essay samples online. This means that you will be able to find a lot of advice and examples of essay samples.It is also important to make sure that you are not making mistakes when you are using the essay samples to improve your writing skills, since this is something that you need to keep in mind. Remember that this is an important part of your education. You have to develop your skills as a writer, and writing is important, so you need to start learning it right away.Keep in mind that you need to write a lot of essay samples because you have to practice writing in this form as well. It's very important that you are always writing your own essay at home, in your own classroom, or in class. You should try to keep up with all the things that you need to do in order to get good practice.Take the time to find the various essay samples that you find online and study them. After some time, you will see that it is very easy to start writing your own essay, and you will see that it is a good step to the future of your life.Writing your own essay can open up a whole new world of possibilities for you, and you can start being a better writer. Learn more about how to write this type of essay and make it a part of your overall writing skills.

Ptsd, The Price Of Freedom - 785 Words

PTSD, the Price of Freedom Freedom bears a heavy price. Many soldiers pay with their lives, while others relive the sights, sounds, and terror of combat. Post-Traumatic Stress Disorder (PTSD) affects thousands of American veterans each year. Is PTSD simply a weakness, or is it an epidemic? Though historically, the validity of PTSD has been argued, the pain is real, and there is a diagnosis to prove it. Combat-related PTSD stems from witnessing the suffering and death of others, and the exposure of destruction, personal danger, and injury. Heightened risk may also result from a soldier’s specific role in war. One study of Vietnam soldiers provides insight on potential risk factors, and reveals an unexpected contributor to the development of PTSD. This study suggests that those who suffered the worst cases of PTSD had sustained stressful and traumatic childhood abuse. The study examined two groups of Vietnam soldiers in an attempt to determine a predisposition for PTSD. The first group consisted of Vietnam soldiers who sought treatment for PTSD; the second group of Vietnam soldiers did not have PTSD. Veterans who were diagnosed with PTSD were shown to have higher rates of childhood abuse than veterans who did not have PTSD (Bremner, Southwick, Johnson, Yehuda, and Charney. 1993). PTSD has not always had an official diagnosis. Prior to the official diagnosis, there was a large gap in psychiatry. Physicians and other members of society regularly perceived those who sufferedShow MoreRelatedPtsd, The Price Of Freedom Essay903 Words   |  4 PagesPTSD, the Price of Freedom The freedoms Americans enjoy come at a price; brave military men and women often foot the bill. Many men and women pay with their lives; others relive sights, sounds, and terror of combat in the form of PTSD. There are several causes and risk factors for the development of PTSD. Combat-related PTSD appears slightly different than traditional PTSD. History tells of times when soldiers diagnosed with PTSD were viewed as â€Å"weak.† Resources have not always been available toRead MorePost Traumatic Stress Disorder ( Ptsd )1386 Words   |  6 Pagescalled PTSD, is when someone witnesses or had a role in a traumatic event that leads to a mental health condition. PTSD, is very common with veterans. Statistics, effects on the brain, and effects on relationships show how much this issue desperately needs attention so help can be given to the soldiers. It is suggested that the number of Iraq and Afghanistan soldiers that have PTSD is much higher estimated. â€Å"According to RAND, at least 20% of Iraq and Afghanistan soldiers have PTSD and/orRead MoreA Brief Note On Post Traumatic Stress Syndrome Essay945 Words   |  4 Pagesprognosticative nature of psychophysiological and responses to cortisol when introduced to in a Virtual reality(VR) environment. The research was the treatment of post-traumatic stress disorder (PTSD) outcomes in a population of combat veterans from Operation Iraqi freedom and Operation Enduring Freedom, in which objectives were measured using a baseline cue-dependent physiological reaction. The 6 week design had 50 participates, in which a double blind, placebo-controlled study with screeningRead MorePost Traumatic Stress Disorder ( Ptsd )783 Words   |  4 PagesFreedom bears a heavy price. Many soldiers pay with their lives, while others relive the sights, sounds, and terror of combat. Post-T raumatic Stress Disorder (PTSD) affects thousands of American veterans and their families each year. Is PTSD simply a weakness, or is it an epidemic? Though historically, the validity of PTSD was argued, the pain is real, and there is a diagnosis to prove it. Combat-related PTSD stems from witnessing the suffering and death of others, and the exposure of destructionRead MoreThe Effects Of Ptsd On Soldiers And Their Families Essay878 Words   |  4 PagesThe freedoms Americans enjoy come at a price; brave military men and women often foot the bill. Many men and women pay with their lives; others relive the sights, sounds, and terror of combat in the form of PTSD. Several causes and risk factors contribute to the development of PTSD. Combat-related PTSD appears slightly different than traditional PTSD. History tells of times when soldiers diagnosed with PTSD were viewed as â€Å"weak.† Resources have not always been available to struggling soldiers. TheRead MoreAll Quiet On The Western Front1061 Words   |  5 Pagessoldiers in the war lost their personality and lives, and the countries, specifically Germany, suffered from chaos, such as inflation and the rise of Hitler. The fighting in the war resulted in the soldiers losing their humanity and suffering from PTSD. In Remarque’s novel, Paul and his comrades experience traumatic events, which result into them feeling no concern and compassion. Before entering war, Paul says, â€Å"By the animal instinct that is awakened in us we are led and protected. It is not conscious;Read MoreSymptoms And Treatment Of Ptsd1434 Words   |  6 Pagesdanger or face it head on. With PTSD, this recoil of a decision is altered or impaired. PTSD is established when a terrifying incident places you in jeopardy of being harmed, which later interferes with a person’s life or health. With many PTSD patients, they have developed eating disorders because they find that this is the only way to control their physical and emotional manifestations. Studies have shown dramatically the relation between patients who suffer from PTSD and those who develop eatingRead MoreAlcohol Use Among Veterans And The Military Essay 1436 Words   |  6 PagesOperation Iraqi Freedom (OIF) and Operation Enduring Freedom (OEF). This has lead to a generation of service men and women as well as veterans with a host of physical and mental injuries as a result multiple combat deployments. There are many veterans and active duty personnel suffering from post-traumatic stress disorder (PTSD) as well as traumatic brain injuries (TBI) as a result of their deployment in support of OIF and OEF. There is a link between post-traumatic stress disorder (PTSD) and traumaticRead MoreAn American Soldier1567 Words   |  7 PagesThe epitome of an American is an American soldier. They fight for our freedom, sacrifice their time and families, and sometimes give their lives for our country. The American soldier should be well compensated for all that they do, but putting a price on someone’s sacrifice is complicated. Although our veterans should be well taken care of, there are many situations and modifications that should b e made to make veterans benefits appropriate to each soldier. In the Letter to the Editor from MichaelRead MorePost Traumatic Stress Disorder ( Ptsd )1589 Words   |  7 PagesWomen who served for their country should be given all respect and care when they return home. Veterans come home with injuries that can affect them from living a healthy comfortable life. Their injuries can be from physical to mental injuries like PTSD (post-traumatic stress disorder) from combat. Veterans who come home with these injuries should be provided, by the government, health care where they can live an enjoyable life. Having veterans take an alternative rout like qualifying for medicade

The Silver Linings Playbook Chapter 32 Free Essays

Letter #3-November 18, 2006 Dear Nikki, As soon as I read your letter, I had my mother check out The Adventures of Huckleberry Finn from the Collingswood Public Library. Eager to enjoy a literary book with a happy ending, I read the entire work in one sitting, which required me to forgo sleep for an evening. I don’t know if Tiffany read you the parts in my diary about my black friend Danny, but this book would make him go wild, as Twain uses the n-word more than 200 times. We will write a custom essay sample on The Silver Linings Playbook Chapter 32 or any similar topic only for you Order Now I know this because after reading the first few chapters, I started over and kept a running tally. Every time Twain used the n-word, I made a mark on a piece of paper, and when I finished the book, there were more than 200 marks! Danny says that only black people can use the n-word, which is sort of a universal truth nowadays, so I am surprised the school board allows you to teach such a book. But I did like the book very much. Even though Tom Sawyer should have told Jim he was free right away, I was so happy for Jim at the end of the novel when he gained his freedom. Also, the way that Huck and Jim stuck together through bad times reminded me of Danny and Pat getting each other’s backs in the bad place. What really struck me was how Huck kept struggling with the idea that God did not want him to help Jim run away, because Jim was a slave. I realize people had different values back then, and that the church and government approved of slavery, but Huck really impressed me when he said if helping free Jim meant going to hell, he would go to hell. When I read your letter, I cried for a long time. I know I was a bad husband, and I am not mad at you for cheating on me or leaving me or even remarrying. You deserve to be happy. And if you are married now, your getting back together with me would be a sin, because it would mean that we would be committing adultery, even though I still think of you as my wife. These thoughts make me feel dizzy, as if I am spinning out of control. These thoughts make me want to bang my fist against the little white scar above my right eyebrow, which itches every time I get confused or agitated. To use your metaphor †¦ since I can remember, I have been driving on a dark highway, passing endless dashes and lines. Everything else has only been a pit stop – family, Eagles, dancing, my workouts. I have been driving toward you the whole time, only desiring one thing – our reunion. And now I finally realize I’m trying to woo a married woman, which I know is a sin. But I don’ t think you understand how hard I worked for this happy ending. I am very fit, and am now practicing being kind rather than right. I am not the man you were married to for all those lonely years. I am a better man. A man who will take you dancing and will give up sports entirely – coaching and Eagles – if that makes you happy. My conscience tells me that I should not continue to pursue these feelings, but your telling me to read Twain’s novel made me think that maybe you were giving me a sign. Huck thought he shouldn’t help Jim escape, but he followed his heart, he freed Jim, and that is what led to the happy ending. So maybe you are telling me in an indirect way that I should follow my heart? Why else would you specifically recommend The Adventures of Huckleberry Finn to me? Also, our time together wasn’t all bad. Maybe the end was grim, but remember the beginning? Remember college? Remember when we drove to Massachusetts in the middle of the night? It was the Friday after midterms and we were watching one of those travel shows on PBS, because we both thought we would travel back then. All our friends had gone to the rugby house for a party, but we stayed in together for a night of pizza and wine on the couch of my town house. We were watching that show about whale watching off the coast of Martha’s Vineyard, and you asked me if they made wine in Martha’s Vineyard. I said the New England growing season would be too short to get the proper types of grapes, but you insisted that there must be a vineyard there if the island was called Martha’s Vineyard. We had this really heated fake argument – laughing and hitting each other with pillows – and then suddenly we were in my old Taurus, driving north. I’m sure you didn’t think I was really going to drive you all the way to Massachusetts without a change of clothes or toiletries, but soon we were over the Tappan Zee Bridge, and you were smiling, and I was holding your hand. We never made it to Martha’s Vineyard, but we spent a pretty wild weekend in an economy motel just outside of Cape Cod. Do you remember walking on the beach in March? Our lovemaking smelling like decades’ worth other people’s cigarette smoke as we enjoyed each other over and over in that motel room? Remember how when we jumped on the mattress, smoke seemed to leak out the sides? The lobster dinner we splurged for at that cheesy restaurant called Captain Bob’s, where the waiters wore eye patches? We always said we were going to return to Massachusetts, take the ferry, and see if Martha’s Vineyard actually had vineyards. Why didn’t we do this then? Probably because we had class on Monday morning. But I wish we had taken that ferry when we had the chance. What was the worst thing that could have happened? We would have missed class. It seems so silly now to drive all the way to Cape Cod with the intention of taking the ferry to Martha’s Vineyard only to spend the weekend in an economy motel on the mainland. What I’m trying to say is that maybe we can still take the ferry, Nikki. Maybe it’s not too late. I know this is all so complicated right now. But there must be a reason that we are in contact again. There must be a reason that I lost my memory and then was filled with a vicious need to improve myself. There must be a reason if Tiffany was able to arrange this letter exchange. All I’m asking is that you keep the possibility of a reunion open as we continue to communicate through our liaison. My therapist Cliff says he feels as though I am poised for a breakthrough, and he feels he has stabilized my violent tendencies with medications. I know that in my writings I mentioned spitting out many of my meds when I first came home, but I am taking all my pills now and can feel my mental health stabilizing. Every day I feel as though I am getting closer to regaining my memory of our demise. And no matter what I remember – no matter what really happened between us – it will not change how I feel about you. You are living with another man, you are remarried – what could be worse? I still love you. I will always love you and am only now ready to prove my love for you. I hope this note was concise enough, as I tried very hard to keep it under five pages and was successful. I miss you so much, Nikki. Every freckle on your beautiful nose. Love, Pat, Your Sexy Stud Muffin (Remember that from the wedding video?) How to cite The Silver Linings Playbook Chapter 32, Essay examples

Seligram Inc. Case Analysis Essay Example

Seligram Inc. Case Analysis Essay At the beginning, the Electronic Testing Operations (ETO) measured two components of cost: direct labor and burden, but the burden is grouped into a single cost pool that includes all costs and divided by direct labor dollars to obtain the burden rate. (Q2) ETO’s manager picked up 5 components to evaluate the impact of different accounting system. The reported costs from existing system can be computed as follows, given the burden rate 145%: Product Direct Labor Burden Total Costs ICA 917 1,330 2,247 ICB 2,051 2,974 5,025 Capacitor 1,094 1,586 2,680 Amplifier 525 761 1,286 Diode 519 753 1,272 Based on the accounting manger’s proposal, the operation burden can be divided into machine-hour and direct labor burden. We use the revised burden rate 21% and machine-hour rate $80. 1 to show the updated costs: Product Direct Labor Burden Machine Hour Machine Burden Total Costs ICA 917 193 18. 50 1,482 2,591 ICB 2,051 431 40. 00 3,204 5,686 Capacitor 1,094 230 7. 50 601 1,924 Amplifier 525 110 5. 00 401 1,036 Diode 519 109 12. 00 961 1,589 If ETO follows the consultant’s recommend, treats the main test room and mechanical test room as different cost pools. The three-burden-pool system reports the cost: ($63. 34 for main room burden rate and $112. 63 for mechanical room) Product Direct Labor Burden Main Room Hour Mech. Room Hour Test Room Burden Total Costs ICA 917 193 8. 50 10. 00 1,665 2,774 ICB 2,051 431 14. 00 26. 00 3,815 6,297 Capacitor 1,094 230 3. 00 4. 50 697 2,021 Amplifier 525 110 4. 00 1. 00 366 1,001 Diode 519 109 7. 00 5. 00 1,007 1,635 Among the three costing systems, we prefer the consultant’s proposal (Q3). The accounting manager treats the machine hours as separate cost pool because the automated operation process leads to large percentage of total cost comparing to direct labor. Measuring the machine hour costs can help us to assess the total burden more accurate. However, given the same machine hours, the different hours spend in main room and mechanical room also incurs different costs. We can see from Exhibit 5 that mechanical room has higher unit cost per hour. We will write a custom essay sample on Seligram Inc. Case Analysis specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Seligram Inc. Case Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Seligram Inc. Case Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Therefore, the three-cost-pool system can trace the costs back to the actual operation factors more clearly. (Q1) According to the two explanations shown above, the critical problem that causes ETO to fail is the single cost pool accounting system. In the single cost pool system, all products consume direct labor and overhead in the same proportion. However, some products need more direct labors while others require automated machinery operation. And the trends of direct labor obsolescence also biased the calculation of burden rate, which causes the verall product cost assessment become misleading. Managerial Accounting Case Study 2: Seligram, Inc: ETO Group 1 2 Although we prefer the consultant’s proposal, the three-cost-pool system still can be further improved by introducing another cost pool, the technical support costs (Q4). Both the accounting manager and consultant regard the administrative and technical functions as the same cost factor. However, we think the technical support is very different in nature comparing with administrative cost. Each type electrical component which sent to ETO varies greatly in its complexity. For example, a keyboard IC is much simpler then a 3D graphic processing IC and requires less (or nearly no) technical support since keyboard IC is a matured product. Administrative cost usually includes general overhead such as indirect salaried employee, security, store/warehousing, telephones, and others. If we classify the technical functions in the same cost pool as administration costs, then a keyboard IC and a 3D graphic processing IC share the same direct labor burden rate, which is not reasonable. Therefore we recommend a four-cost-pool system that separate technical support from general direct labor burden. Q5) From the data provided in Exhibit 5 and Exhibit 7, we can calculate the main test room burden rate if the new machine is included. The first year’s burden rate will be: Hours Variable Depreciation Other Total Old Machine 33,201 887,379 88,779 1,126,958 2,103,116 New Machine 400 100,000 500,000 225,000 825,000 Sum 33,601 987,379 588,779 1,351,958 2,928,116 Machi ne Hour Burden Rate $ 8 7. 14 (first year) And the remaining years’ burden rate: Hours Variable Depreciation Other Total Old Machine 33,201 887,379 88,779 1,126,958 2,103,116 New Machine 2,400 100,000 125,000 150,000 375,000 Sum 35,601 987,379 213,779 1,276,958 2,478,116 Machine Hour Burden Rate $ 6 9. 61 (remaining years) The original burden rate calculated from three-cost-pool system is $63. 34. Both the first year ($87. 14) and remaining years’ ($69. 61) burden rate per machine hour are much higher, especially for the first year. Since the new equipment is only needed by one or two customers in the foreseeable future, we should treat the new machine as separate cost center, or the new equipment will have a disastrous effect on ETO’s pricing structure.