A) Predetermined overhead rate = Estimated total units in the allocation base ÷ Estimated total manufacturing overhead costs B) Predetermined overhead rate = Estimated total manufacturing overhead costs ÷ Estimated total units in the allocation base C) Predetermined overhead rate = Actual total man...
Explanation: Estimated total manufacturing overhead cost = Estimated total fixed manufacturing overhead cost + (Estimated variable overhead cost per unit of the allocation base × Estimated total amount of the allocation base) = $90,000 + ($3.70 per direct labor-hour × 50,000 direct labor-ho...
Measurement:Rate as a percentage of units picked Target:Minimize over time 6. Throughput productivity Measurement:Units per hour, using the handling unit as the proper unit of measure Target:Improve over time Any KPI trending in the wrong direction indicates a capacity problem. But not all capacit...
A rate compares two quantities of different units. A rate is usually written as a fraction. When writing a fraction as a rate, we put the first given amount with its units in the numerator and the second amount with its units in the denominator. When rates are simplified, the uni...
Power consumed by machine: 10 units per hour at 10 paise per unit Solution Calculating the Machine Hour Rate FAQs What is a machine hour rate? A machine hour rate is the hourly cost in terms of factory overheads to operate a particular machine. It is obtained by dividing the factory e...
After all, algorithms are a result of translating items, actions, and pro- cesses into calculable and malleable units or data points (Willson, 2017). In the case of dating apps, there are two channels (user profiles and user activity) for building a database (Albury, Burgess, Light, ...
If you set up the format using the Google Sheets number format, it's going to show minutes/hours even if they're zero units. To hide zero values, I believe you need to incorporate the IF function & check if the result has 0 minutes or 0 hours. Then return the result in the require...
production / (output_capacity_per_unit * number_of_units * 3600 ) Must Runs and Volatiles The full load hours of amust runorvolatileparticipant are determined by outside factors, and have to be supplied when this participant is added. ...
There may be multi levels of rate to be applied for overtime—for example, for the first five hours, the rate is XX SGD per hour, then for subsequent hours, the rate is YY SGD per hour. The overtime is limited to two times the employee's salary. This earning element uses a Unit ...
B) $3.80 per direct labor-hour C) $9.50 per direct labor-hour D) $5.70 per direct labor-hour Answer: C Explanation: Estimated total manufacturing overhead cost = Estimated total fixed manufacturing overhead cost + (Estimated variable overhead cost per unit of the allocation base × Estimated...