|100 |80 | |Manufacturing Overhead ($40 per DLH) | 200 | 160 | | Total per unit cost |$1‚000 | $660 | In 2012‚ Gerber manufactured 30‚000 units of the Royale and 10‚000 units of the Majestic. The overhead rate of $40 per direct labor hour was determined by dividing total expected manufacturing overhead of $7‚600‚000 by the total direct labor
Premium Costs Activity-based costing Cost
Interpret and apply end-of-month (EOM) terms. End-of-month (EOM) terms: a discount is applied if the bill is paid within the specified days after the end of the month. An exception occurs when an invoice is dated on or after the 26th of a month. For example‚ the terms might be 2/10 EOM‚ meaning that a 2% discount is allowed if the bill is paid during the first 10 days of the month after the month in the date of the invoice. An exception to the EOM rule occurs when the invoice is dated on or after
Premium Marketing Sales promotion 1918
as Ashley (1990‚ p.42) points out‚ "[The interviewer] is interested in you [the applicant] as a person He will be interested not so much in what you answer but how you answer". This is the reason someone who is applying for a vacancy needs to prepare the job interview in advance. Ashley (1990)‚ Fletcher (1992)‚ and Skeats (1994) have equally drawn attention to the fact that an applicant must do some research about the job itself and the organisation which offers it before attending the job interview
Free Interview Semi-structured interview Documentary film techniques
Efficient Cash Management Upon preparation of cash budgets after forecasting the receipts and payments‚ the management will have knowledge about the cash position of the firm. After knowing the cash position‚ the management should work out the basic strategies to be employed to manage its cash. The strategies of cash management are essentially related to the cash turnover process‚ that is‚ the cash cycle together with the cash turnover. The cash cycle is the amount of time cash is tied up between
Premium Invoice Accounts payable Accounts receivable
Forefront’s parent company‚ The Forefront Holding plans an initial public offering (IPO) in 2007. To solve all the problems and to prepare the company for the upcoming IPO‚ Forefront hired a new operations manager with the task to turn the factory around. During his first weeks on the job‚ the new operations manager found many serious problems in the manufacturing facilities‚ production processes‚ and within the workforce mentality. In addition‚ Forefront had significant problems with high costs
Premium Management Learning German language
(or $90‚000) of the machine’s value every year and the book value at the end of year 10 would be zero. The company expects the equipment to be actually sold for $200‚000 after 10 years. 1. Calculate the initial outlay‚ annual after-tax cash flows and terminal cash flows. 2. Complete the table with the timeline and calculate the NPV and IRR of the project. Is the project acceptable? 3. Data Table that shows changes in NPV‚ when required rate changes (11%‚ 12%‚ 13%‚ 14%‚ 15%) 4. Create a scenario
Premium Cost Working capital
CASH FLOW AND FINANCIAL PLANNING: A. ANALYZING A FIRM’S CASH FLOW THE STATEMENT OF CASH FLOW “Cash flow‚ the lifeblood of the firm‚ is the primary ingredient in any financial valuation model.” - the summary of a firm’s cash flow over a given period‚ which uses the data from income statement‚ along with the beginning and end of period balance sheets. - allows the financial manager and other interested parties to analyze the firm’s cash flow - used to evaluate progress toward projected
Premium Balance sheet Generally Accepted Accounting Principles Depreciation
ESSAY Word Count 1‚943 words The fall of Singapore occurred on the 15th of February 1942‚ when the Japanese army captured 85‚000 Allied troops‚ including 15‚000 Australians‚ which became a significant moment in Australian history‚ as well as being used to support the characteristics of the ANZAC legend. The fall of Singapore not only impacted the troops in Singapore at the time‚ but also impacted Australia and Britain in World War II by possibly endangering Australia’s safety. Many of the Allied
Premium World War II Sabah Japanese war crimes
Sharon M. Draper captures the life of an average teen through the realest form of unreality exceptionally well. November Blues tells the story of November Nelson and Jericho Prescott after a horrible accident at their school. November Nelson is an average 16-year-old social butterfly in high school; she had a “perfect” life‚ a devoted boyfriend‚ a caring mother‚ and was well on her way with her “perfect” plans after high school‚ when her life took a turn for the worst. Her father died when she
Premium English-language films American films Debut albums
Miltiadis A. Boboulos Manufacturing Processes and Materials: Exercises Download free ebooks at bookboon.com 2 Manufacturing Processes and Materials: Exercises © 2010 Miltiadis A. Boboulos & Ventus Publishing ApS ISBN 978-87-7681-695-7 Download free ebooks at bookboon.com 3 Contents Manufacturing Processes and Materials: Exercises Contents Summary 6 Question 1: Non-conventional manufacturing processes 7 Question 2: The Electro-discharge Machining (EDM)
Premium Machining