Saturday, December 28, 2019

English and European History The Tower of London Essay

Tower of London The age old fortress stands as a monument of English and European history. Through monarchs, bloody battles, from prisoners to executions and a touch from all London’s prominent events in history, the Tower Of London is renowned for more than just its magnificent appearance. The tower was founded by William, Duke of Normandy when he conquered England in 1066. He began building the stronghold as a declaration of his power to the English people who were resentful of his reign. William invaded England and defeated King Harold and his armies at the Battle of Hastings. When he began building, the white tower was constructed, which was the first step of many more additions to make the castle we see today. Because it was built†¦show more content†¦Once this became viewed as too uncivilized and brutal, the menagerie was used as a zoo instead. Later even the zoo was closed after several animals escaped and attacked each other. In the winter a large Ice rink is opened to the public at the west wall of the grounds. The Ice rink is frozen over a large field to make a spectacular attraction to the royal castle. Today the tower is mostly used as museum and display showcase for the British War Department. The Royal Regalia is on display in the Jewel House. Th is magnificent spectacle consists of the Imperial Crown, which was fashioned for the coronation of Queen Victoria in 1838. The largest piece of diamond cut from the Cullinan crystal was made into the Star of Africa, a 530 carat diamond that was placed on the royal crown. Although the tower is a great tourist site, it has a rich and bloody past. The Tower of London is well known for its infamous prison, which held many recognizable names throughout history. Ranulf Flambard a chief tax-collector, was imprisoned under King Henry I. He was the first prisoner in the tower and he escaped the prison. Flambard had made himself unpopular doing King William Rufus’s dirty work, collecting large taxes and becoming very rich. When William died, his brother Henry I accused the Bishop of extortion and sent him to the White Tower in chains. Flambard escaped by a rope off a castle wall and met his friends on the green to help himShow MoreRelatedIreland: The Invention of Tradition1063 Words   |  5 Pagesor mythological events, people or symbols that reinforce the image required to focus people’s conception of the past. People can be encouraged to invent a cohesive view of their shared ‘traditions’ by what could be called cherry picking bits of history. The ancient mythology of Ireland is one of its’ greatest assets. The glorious, poetic tales of battles, super humans, demigods and heroes ranks among the best of ancient literature. The book of the Dun Cow, (Lebor na huidre), was written aroundRead More St. Pauls Cathedral in London, England Essay1121 Words   |  5 PagesCathedral, in London, England, was designed by architect Sir Christopher Wren. Approval of this most significant architectural project took six years just for the plan. Construction, which began in 1675, took thirty-five years until finally complete in 1710. It was built to replace a church that had been leveled by the Great Fire of 1666. St. Pauls is the largest cathedral in England, and said to be Wrens masterpiece. He brought a range of new forms, and architectural combination into English architectureRead MoreReview Of The Video Robin Hood 1283 Words   |  6 Pagesof Sherwood forest. The text (story) is found on this link https://www.youtube.com/wat ch?v=oz8FOvdOit4 Background This story takes place in England, during King Richard’s reign from 1189 to 1199, in the middle ages also as the medieval times (European history beginning at the downfall of Rome in 476AD until about 1500AD). During the middle ages, the form of government and society that was set up was called the feudal system. It was based on the ownership of land. While the king of a region owned allRead MoreInfluence on the Royal and Victorian Crowns1180 Words   |  5 Pagesin styles and design have occurred throughout history. A leader in this design was Queen Victoria of England. She wore many beautiful crowns during her extensive reign, and this inspired the present day value of crowns inside the British Monarchy. A crown is usually defined as, â€Å"†¦from the earliest times, a distinctive head ornament that has served as a reward of prowess and a sign of honour and dominion† (Britannica, 1). Throughout classical history, many athletes, poets, and successful warriorsRead More Queen Elizabeth Essay examples1227 Words   |  5 Pagesspare time together. The only real time that the two of them were apart was when it came to schooling. She received her education under the famous scholar and humanist Roger Ascham. Under his guidance, Elizabeth studied Greek and Roman classics, read history and theology, and learned both classical and modern languages. She was considered extremely intelligent, and records say that, in her youth, she spoke six languages. In 1547 Henry VIII died. At the age of fourteen Edward became King Edward VI. HeRead MoreMedieval Period – Feudal System and Architecture3601 Words   |  15 Pagesthe Romanesque style utilizes are towers and many of them are st ill standing today. Towers are constructed in many different shapes; square, circular, and octagonal are a few. They are also positioned in different ways in relationship to the layout of the church. Normally, the larger Romanesque towers are square shaped with buttresses positioned low and at the corners of the tower. The towers would increase in height but would not decrease in volume. The towers are commonly marked at certain stagesRead MoreA Research Study On Brussels1639 Words   |  7 PagesAbstract: History has led to the form (its physical shape) and function (purpose it performs or performed) of what is seen today. Brussels establishment, fortification, ratating formthe centre of Brussels. Covering up of the river Seene and how the physical shape of Brussels looks today. Location: Brussels capital region is located roughly in the middle of Belgium and is currently the capital and is the largest metropolitan area in Belgium. Belgium is located in Western Europe and shares bordersRead MoreCulture And Heritage Of London1413 Words   |  6 PagesCulture of London London is known as the capital and biggest city of the United Kingdom and known as a global city in a world-class league. Next to that, London is also the political, economical and cultural centre of the country. London has over 30 million visitors every year (Mayor of London, 2015). My question is, what makes London such a unique city? 80% of visitors say ‘culture heritage’ are the reason for their visit. Next to some other international cities, London is known as the cultureRead MoreThomas Mores Utopia and its impact on English society during the Renaissance.1433 Words   |  6 PagesThe Middle Ages were followed by the Renaissance, a time in which art and literature flourished. Thomas More, the first English humanist of the Renaissance, was born in London during this period. Mores style is simple because of its colloquial language but a deeper look into his irony hints at deep dissatisfaction with the current thought and desire for change. Utopia (which in Greek me ans nowhere) is the name of Mores fictional island of perfected society. Thomas Mores Utopia was theRead MoreEssay on Colonization of Pennsylvanis by William Penn1298 Words   |  6 PagesIndians, and ensured that they were paid fairly for their lands. Penn even learned several different Indian dialects in order to communicate in negotiations without interpreters. The freedom of religion in Pennsylvania brought not only freedom to English, Welsh, German and Dutch Quakers to the colony, but also Huguenots, Mennonites, Amish, and Lutherans from Catholic German states. In 1677, a group of prominent Quakers, among them Penn, received the colonial province of West New Jersey. That same

Thursday, December 19, 2019

George Washington Man, Myth, Legend Essay - 1193 Words

From cutting a cherry tree at the age of six to being the first president of the United States George Washington was a very influential man throughout his career. The topics of discussion will be his life before, during, and after his career, his major events, and the effects of his major events on the world. There shall be three subtopics amongst each main topic. For the first section, the subtopics are the importance of his birthdate and birthplace, childhood life, and his education. The second section’s subtopics will consist of the hardships and prospering of the American Revolution, the major battles of the American Revolution that George Washington was a major part of, and his presidency. And finally, the three subtopics used in†¦show more content†¦By the year 1776, George Washington had already become an American general and was placed in command of his own battalion of soldiers that he had fought with for many years. Therefore, during the American Revol ution, George Washington’s men had become very loyal to him and stuck with him in hardships even after being offered to go home. Most soldiers would have agreed to leave then and there, but not this courageous general’s soldiers. Although, it was not just George that had loyal men but George had managed to have the most loyal men in the Continental Army. After the beginning of the American Revolution, the Continental Army had been taking a beating from the British Army. Now, there were some major battles during the American Revolution, some of which was the Battle of Chelsea Creek, the Battle of Long Island, and the Battle of White Plains. The Battle of Chelsea Creek had a force of nine-hundred soldiers for America, led by George Washington himself, suffered from a miniscule zero dead, four wounded, and zero captured by the British. Even though the British didn’t suffer major casualties either, however, there casualties were two dead, 32 wounded, and zero captured. Now, this battle didn’t have many major fatalities, the Americans were able to push the British out of the area. However, this is where the tide changes for the first time. For theShow MoreRelated St. George Essay918 Words   |  4 PagesSt. George Saint George is both man and myth. He is considered â€Å"The Great Martyr† by the Greek Orthodox Church. He, in fact, did exist, and his chivalric character led to the allegorical fable of his slaying of the great dragon. There are no known birth or death dates for Saint George, but it is known that he was born in Cappadocia in Asia Minor, which is now Turkey, into a Christian family of noble lineage. In Asia Minor, it was the reign of Emperor Diocletian, who, in 302 AD,Read MoreGeorge Washington765 Words   |  4 PagesThe Founder of a New Nation There are few figures as large in American history as George Washington. His powerful leadership, determination, and endless patriotism was essential for winning the Revolutionary War, the creation of the United States Constitution, and the establishment of a new government. There are three defining events that happened to George during his life in colonial America. His proper childhood upbringing, his military leadership in the revolutionary war, and his electionRead More Legendary Betsy Ross and the American Flag Essay1148 Words   |  5 PagesLegendary Betsy Ross and the American Flag The American flag has long been a symbol of our country, but there have been certain doubts about its origin. No one really knows who sewed the American flag. The legend of Betsy Ross has been told many times, but some people look upon it as a myth, saying Betsy Ross never even existed. Betsy Ross was indeed a real person who lived in the 1700s, but no one can prove she actually sewed the American Flag. Betsy Ross did not have an extremely interestingRead More Chief Seattle Essay1621 Words   |  7 Pagesislands across the Puget Sound. Seattle was married twice, his first wife Ladaila, died after bearing one daughter, Kiksomlo, known as Angeline. His second wife, Oiahl, had three daughters all of whom died young and two boys, George and Seeanumpkin. (2) In 1792, Captain George Vancouver anchored off Restoration Point on Bainbridge Island in Puget Sound. Seattle, according to the recollections of various old-timers, often spoke of seeing the ship and being impressed with the guns, steel, and otherRead MoreRip Can Not Find Dame Van Winkle1725 Words   |  7 Pagesrecognize him. Again, Rip blames the flagon for his confusion. Discovering his house in shambles, Rip cannot find Dame Van Winkle. New additions to his town, like an American flag and a picture of George Washington, confuse Rip. Wandering into an election, Rip stirs up trouble by professing his loyalty to King George to the Americans he finds inside. All of the talk of Congress, election, and political parties only further Rip’s confusion. With the help of the equally-confused villagers, the realizationRead More Irvings American Progeny Essay2796 Words   |  12 PagesIrvings American Progeny Washington Irving had the unique opportunity of helping a new nation forge its own identity. America, fresh out of the revolution, looked for an author to take charge and create something that seemed to be missing from the newly born nation. He took this responsibility seriously and made a mythology that founded an American literary tradition. He took bits and pieces from the Old World and incorporated them into the New in such a manner that what he wrote appeared originalRead MoreSymbolism In Rip Van Winkle1165 Words   |  5 PagesWashington Irving Rip Van Winkle, a short story written by Washington Irving, is set in the Dutch culture of pre-Revolutionary war in New York and is based on a German folktale. Rip is a farmer that goes into the Kaatskill mountains to get away from his wife but ends up drinking a strange liquor, falls asleep, wakes up 20 years later to find out that the world around him has changed dramatically including the death of his wife and his children growing up. In the story of Rip Van Winkle, Irving intertwinesRead MoreEssay on George Washington and Lincoln1857 Words   |  8 Pagespresidents in the history of the United States. There have been 43 presidents to be exact. Of these 43 Presidents of the United States, there are only about 15 of whom the average American might know. However, the most famous of these Presidents are George Washington and Abraham Lincoln. These two amazing leaders of our country have shown the world what it really means to be a good example to those who follow them. They are men of honor and made this great nation a beautiful and free place to live. TheirRead MoreAspects Of Lincoln : The Election Of 18642659 Words   |  11 Pagesthe Emancipation Proclamation, the bloody Battle of Gettysburg, and the Presidency of Abraham Lincoln. While these events were all serious elements of the War, it is not the full picture. There are many myths that have arisen in relation to both the Civil War and Abraham Lincoln that have become legend and the reality is different. The reelection of Abraham Lincoln in 1864 as President of the United States was one of the most significant events, yet the motivations that led to those actions and ideasRead MoreAmerican Treatment of Native Americans Essay1579 Words   |  7 Pageshow Americans split the Indians into small areas by isolating them and overran the land. Many Americans believed the murder of Indians in order to rid white men of the burden of red men was right and justified. This was best described in George Washington Manypenny’s book, Our Indian Wards, where he stated, â€Å"All Indian men are to be killed whenever and wherever you can find them† (177). When a tribe was destroyed, the conquerors would take the land and add the land to his country, such as what

Wednesday, December 11, 2019

Utilization of Quality Management in Health Care in Support of Quality Provided Services free essay sample

Utilization of Quality Management in Health Care in Support of Quality Provided Services The Patient Protection and Affordable Care Act of 2010 established regulations that require the quality improvement in â€Å"the delivery of health care services, patient health outcomes, and population health† (The Henry J. Kaiser Family Foundation, 2011, p. 10). The national quality strategy section of this law further required the Secretary of the Department of Health and Human Services to develop a National Strategy for Quality Improvement in Health Care (the National Quality Strategy) which will stimulate the establishment of quality health care serving the needs of patients, families, and communities by setting priorities in a strategic plan to guide both the providers and payers (U. S. Dept of Health, 2011, Exec. Sum). The requirements further established an Interagency Working Group to help develop the National Quality Strategy. This group, composed of representatives from 23 Federal Health Care responsible agencies, is to ensure cooperation between both the Federal and private sector. This group developed a draft plan which was then provided to over 300 health care industry entities and the general public for comment on the draft principles and priorities. The combined effort came up with a strategic plan that is composed of three aims, six priorities, and ten principles (Working for Quality, 2011, About the National Quality Strategy). Section III of the National Strategy for Quality Improvement in Health Care will have the greatest impact on a health care organization’s quality management efforts since it addresses ten areas that establish the foundation for several quality improvement measures including payment, public reporting, quality improvement, certification, measurement of care processes and evaluation and feedback (U. S. Dept of Health, 2011, Polices and Infrastructure Needed to Support Priorities). Additionally, the quality management organization that is established by the health care provider will have to annually review the list of proposed new measures that will be imposed the following year by the Centers for Medicare and Medicaid Services (CMS) to ensure their quality program has effective measures established and in place to comply with new statutory requirements (Working for Quality, 2011, Multi-Stakeholder Group Input on Quality Measures). Understanding and implementing the quality measures that are imposed by the Patient Protection and Affordable Care Act of 2010 (ACA) will be the foundation for an effective quality management unit within the health care organization. The quality requirements of the Patient Protection and Affordable Care Act will require many health care organizations to examine their existing quality programs in order to adjust them to accommodate the new requirements, or in some cases, will cause the health care organization to implement a new department or unit to ensure that a quality management system is in place in order to comply with the law. The use of Deming’s fourteen points for management to make improvements in industrial environments is well known and it is only natural that health care providers would turn towards this proven technique to improve health care quality. Total Quality Management techniques have already been implemented in various health care organizations, where over time, they have moved from Quality Assurance (QA), to Quality Improvement (QI), to Quality Management (QM) (which incorporates parts of both QA and QI (Carefoote, n.d. n. p. ). There are ten characteristics of a successful Quality program: Clear Mission Goals, Active Leadership, Defined Structure and Accountability, Coordinated Activities, Effective Planning, Comprehensive Scope of Services, Focus on Improvement, Data Driven Decision Making, Sound Policies and Procedures and Adequate Resources. The QM organization must have a clear mission and goals which are derived from the requirements of the ACA as well as its own objectives and strategies to serve its population. One of the most important aspects is active leadership, which must flow from the top down to ensure that the quality program meets all of its objectives. This particular characteristic has important implications if the program is to succeed. Leadership, both medical and administrative, must â€Å"walk the walk and talk the talk† of a quality program. The surest means to ensure failure of the QM program is for the health care providers (employees) to sense that the health care organization leadership is only giving â€Å"lip service† to the program. This can also be seen with regard to the program’s defined structure and accountability. There must be direct communication between the Leadership (overall responsible) and the day to day workers (who are required to provide the quality care). Coordination must be organization wide such that all departments have buy-in to the quality function to ensure that quality is not just a program but a way of life. Effective quality planning must articulate all regulatory and accreditation requirements and all objectives of the program. It should include three processes: an annual program description; an annual action plan that delineates the activities critical to achieving the objectives established by the mission and goals, and a method to assess the organization’s performance of the plan. The scope of quality services must be all-inclusive comprised of clinical care and services. Each must have standards that included monitoring, evaluation, and improvement. Additionally, it must ensure that metrics for health problems of the population, the organization serves, are reviewed on a regular basis. An important element of the QM program is to emphasize continuous process improvement; however, it should be applied throughout the organization and should not solely focus on areas that are below standards. This can be achieved through the use of the Joint Commission Accreditation of Healthcare Organizations’ ten step monitoring and evaluation process: assignment of responsibility; delineate the scope of care service; identify the important aspects of care and services; identify indicators; establish means to trigger evaluation; collect and organize data; initiate evaluation; take action to improve care and services; assess effectiveness of actions and maintain improvements; communicate results to affected individuals. Additionally, Health Employer Data and Information Set (HEDIS) performance measures as well as National Quality Forum (NQF) endorsed measures and ACA requirements should be folded into the continuous improvement process. QM decisions must be based on data collected with regard to both service and quality. Quality performance can be determined by comparing results to standards set by the QM program. For example: Did care meet timeliness standards; or did the cost of care exceed the norm for the care given. This necessitates a close working relationship between the QM organization and the various other departments in the health care organization to ensure that the correct data is being collected to support the ability to make sound data driven decisions. The simplest way to ensure this occurs is to promulgate an organizational Quality Management guidebook (which is annually updated) that meticulously sets out the various procedures and policies of the QM department/unit. The final cog in this organization is to ensure that it is provided with the staffing, funds and resources to accomplish its objectives (Carefoote, n. d. n. p. , NCQA, 2011, HEDIS and Quality Measurement, Stelmark, n. d. slides 43 and 48). While there are several different programs that require empirical quality measures as evidence of quality care, pay for performance is one of the most common. According to Susan Hart-Hester et al. , (2008): Pay for performance (P4P) programs provide financial incentives to healthcare providers based on quality of care and cost efficiency of services. P4P measures may include clinical outcomes, cost efficiency, processes related to best practices, use of health information technology (HIT) (e. g. , electronic health records and registries), patient satisfaction, and patient safety (Impact of P4P). Research in 2008 showed that when P4P measures were well defined and looked at a narrow scope of clinical measures, healthcare outcomes improved (Hart-Hester et al. 2008, n. p. ). Here the QM team must work closely with the healthcare provider to ensure that the proper treatment data is being collected to support P4P requirements thus ensuring a quality score. An interesting point with regard to P4P as discussed by Conrad and Perry (2009) is that outcome based incentives are overshadowed by process based incentives since the provider has more control over the processes; therefore, the incentive is frequently strengthened by adding in a measure of outcome that is expansive enough to cover patient risk factors such that the blended quality measure will overcome the healthcare provider’s inclination to â€Å"treat to the test. † They also state that there is little evidence that supports whether incentives are a more effective measure in improving quality over the use of penalties (p.360). In one study of a Massachusetts healthcare provider, Conrad and Perry stated that process improvement was shown for diabetic care where there was a combination of rewards and withholds (penalties), but there was no way to establish which caused the improvement (p. 362). As an example of how the QM program would work, the following will discuss how empirical quality measures would impact reimbursements for the health care organization by utilizing data standards from the Blue Cross and Blue Shield of Texas Bridges (BCBSTX) to Excellence Diabetes Care Program. As can be seen in the chart below, specific empirical data must be gathered either by the healthcare provider or a metrics collector from the QM team and then forwarded to BCBSTX to qualify for financial rewards. The data must also be submitted to any one of four Performance Assessment Organizations (Health Care Incentives Improvement Group, IPRO, National Committee on Quality Assurance, and American Board of Internal Medicine) in order to become a Recognized Physician or Organization (Blue Cross Blue Shield of Texas, n.d. n. p. ). It should be noted that BCBSTX uses a combination of outcome based incentives as well as process based incentives to establish quality care. Clinical Measures Threshold Minimum Criteria Maximum Points Poor Control Measures HbA1c Control 9. 0 27. 5% of pts in sample 15 Blood Pressure Control 140/90 40% of pts in sample 15 LDL Control 130mg/dl 40% of pts in sample 10 Superior Control Measures HbA1c Superior Control 1 7. 0 40% of pts in sample 5 HbA1c Superior Control 2 8. 0 40% of pts in sample 5 Blood Pressure Superior Control 130/80 30% of pts in sample 10 LDL Superior Control 100mg/dl 35% of pts in sample 10 Process Measures Ophthalmologic Exam N/A N/A 10 Nephropathy Exam N/A N/A 5 Podiatry Exam N/A N/A 5 Smoking Status and Cessation Advice and Treatment N/A N/A 10 Total Points 100 Percentage of Total Points Needed to Achieve Recognition 60 As long as the health care provider maintains patients within the applicablesample percentage and has an overall percent of 60 or higher, financial rewards and recognition will be obtained for the quality care. Quality Management is not the only instrument that should be in a health care organization’s tool box to improve quality care and support continuous improvement. Lean, Six Sigma, Key Performance Indicators, Return on Investment and Benefit-Cost Analysis are all additional tools that need to be utilized to improve healthcare. All of these can assist a healthcare organization in finding the specific data needed to support not only the requirements of ACA but help with internal issues of quality improvement. Quality Management, however, should be the governing approach in using these tools. Success in this endeavor requires the commitment of all employees to see quality as a way of life. In a healthcare organization this commitment should be easier than in most other organizations since the personnel already have a commitment to make people’s lives better through medical treatment. An important fact here is that information flow must be two-way, with information flowing down on big picture issues and the day to day workforce providing input up the chain of organization on how to do things better, for they are the ones that are in the trenches and already know what works and what does not. Yes, there are always better and more efficient ways to provide medical treatment, but what works in New York City might not work in Austin for a variety of reasons. More and more healthcare organizations are moving to P4P and not just because of ACA. The California P4P program, was established in 2003 and â€Å"remains the largest in terms of dollars distributed and while clinical quality metrics have improved by an average of 3 percent annually patient satisfaction surveys have stagnated† (Altarum Institute, 2011, p. 13). It is therefore incumbent on healthcare organizations to be proactive and incorporate a distinct QM organization that crosses all department lines and works closely with each sub unit to ensure that both quality care and quality improvement are addressed and measured accurately relying heavily on sound empirical data.

Wednesday, December 4, 2019

Overhead Allocation of Cost free essay sample

Manufacturing overhead is all of the costs that a factory incurs, other than direct costs. You need to allocate the costs of manufacturing overhead to any inventory items that are classified as work-in-process or finished goods. Overhead is not allocated to raw materials inventory, since the operations giving rise to overhead costs only impact work-in-process and finished goods inventory. The following items are usually included in manufacturing overhead: |Depreciation of factory equipment |Quality control and inspection | |Factory administration expenses |Rent, facility and equipment | |Indirect labor and production supervisory wages |Repair expenses | |Indirect materials and supplies |Rework labor, scrap and spoilage | |Maintenance, factory and production equipment |Taxes related to production assets | |Officer salaries related to production |Uncapitalized tools and equipment | |Production employees’ benefits |Utilities | The typical procedure for allocating overhead is to accumulate all manufacturing overhead costs into one or more cost pools, and to then use an activity measure to apportion the overhead costs in the cost pools to inventory. We will write a custom essay sample on Overhead Allocation of Cost or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Thus, the overhead allocation formula is: Cost pool / Total activity measure = Overhead allocation per unit You can allocate overhead costs by any reasonable measure, as long as it is consistently applied across reporting periods. Common bases of allocation are direct labor hours charged against a product, or the amount of machine hours used during the production of a product. The amount of allocation charged per unit is known as the overhead rate. The overhead rate can be expressed as a proportion, if both the numerator and denominator are in dollars. For example, ABC Company has total indirect costs of $100,000 and it decides to use the cost of its direct labor as the allocation measure. ABC incurs $50,000 of direct labor costs, so the overhead rate is calculated as: $100,000 Indirect costs $50,000 Direct labor The result is an overhead rate of 2. 0. Alternatively, if the denominator is not in dollars, then the overhead rate is expressed as a cost per allocation unit. For example, ABC Company decides to change its allocation measure to hours of machine time used. ABC has 10,000 hours of machine time usage, so the overhead rate is now calculated as: $100,000 Indirect costs 10,000 Machine hours The result is an overhead rate of $10. 00 per machine hour. If the basis of allocation does not appear correct for certain types of overhead costs, it may make more sense to split the overhead into two or more overhead cost pools, and allocate each cost pool using a different basis of allocation. For example, if warehouse costs are more appropriately allocated based on the square footage consumed by various products, then store warehouse costs in a warehouse overhead cost pool, and allocate these costs based on square footage used. Thus, far we have assumed that only actual overhead costs incurred are allocated. However, it is also possible to set up a standard overhead rate that you continue to use for multiple reporting periods, based on long-term expectations regarding how much overhead will be incurred and how many units will be produced. If the difference between actual overhead costs incurred and overhead allocated is small, you can charge the difference to the cost of goods sold. If the amount is material, then allocate the difference to both the cost of goods sold and inventory. Overhead Allocation Examples Mulligan Imports has a small golf shaft production line, which manufactures a titanium shaft and an aluminum shaft. Considerable machining is required for both shafts, so Mulligan concludes that it should allocate overhead to these products based on the total hours of machine time used.