Plant overhead $122‚000 D/L rate/hour $30 Youngstown has a traditional cost system. It calculates a plant-wide overhead rate by dividing total overhead costs by total direct labor hours. Assume‚ for the calculations below‚ that plant overhead is a committed (fixed) cost during the year‚ but that direct labor is a variable cost. 1. Calculate the plant-wide overhead rate. Use this rate to assign overhead costs to products and calculate the profitability of the four products. The assignment
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standing by‚” your call is being answered by a call center. Call centers are locations that can perform a variety of tasks for a business. According to Wikipedia.com‚ “A call centre or call center is a centralised office used for the purpose of receiving or transmitting a large volume of requests by telephone. An inbound call centre is operated by a company to administer incoming product support or information inquiries from consumers. Outbound call centers are operated for telemarketing‚ solicitation
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An Equine Center has various small components that make up the overall design and layout. Studying different facilities enables our group to analyze what works well‚ and what can be excluded from our design concepts. The Victory Therapy Center in Roanoke‚ Texas is a prosperous center that gives unique approaches to therapy and has additional counseling sessions they offer with horses. Their goal is to “care for the physical‚ mental‚ and emotional needs of children‚ adults‚ Veterans… through the healing
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INTRODUCTION The idea of adding a major entertainment center to a shopping mall has been gaining popularity over the past few years. Several of these so called ’mega-malls ’ have been constructed in various regions of the country‚ with substantial square footage allocated to large-scale entertainment centers. The first major entertainment mall was probably the West Edmonton Mall in Alberta‚ Canada‚ which came complete with a full amusement park and indoor surfing. Some of the largest U.S. entertainment
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COST CONCEPTS AND COST ACCOUNTING By: Aman Jawahar Sarika Deepak Muneer CONTENTS Concept of Cost Cost Accounting Terms in Cost Accounting Elements of Cost Meaning of Overheads Classification of Costs Methods of Costing Types of Costing MEANING: Cost Concept: The term ‘cost’ means the amount of expenses [actual or notional] incurred on or attributable to specified thing or activity. Cost means ‘the price paid for something’. Cost Accounting: Cost Accounting is concerned with recording
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Call Center Deron Koontz Group Behavior in Organizations MGT 415 Professor Charles Orgbon May 14‚ 2012 Call Center The organization I have chosen to research is a call center. I have been hired to provide recommendations that would help improve group productivity in the organization. The president of the organization has asked me to research a few different aspects of the groups and how it will affect overall productivity. These include‚ but are not limited to: call volume and staffing
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Bridgestone Behavioral Health Center: Cost-Volume-Profit (CVP) Analysis INTRODUCTION In June of the current year Dr. Thomas Russell‚ Executive Director‚ and Susan Smyth‚ Accountant‚ at the Bridgestone Behavioral Health Center were discussing the necessity of gaining a better understanding of how to monitor the Center’s operating and financial performance. Located in Cleveland‚ Ohio‚ Bridgestone provides prevention‚ intervention‚ and treatment services for individuals with substance abuse problems
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Product cost is the cost of direct labor‚ direct materials‚ and manufacturing overhead that are consumed to create a product. Product cost can also be considered the cost of the labor required to deliver a service to a customer. Direct Material Cost Definition: Direct material cost is the cost of materials used to manufacture a product or provide a service. Direct Labor Definition: Direct labor is production or services labor that is assigned to a specific product‚ cost center‚ or work order
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FUSION CENTERS Cecilia Pina 05/16/12 compSc 100: Mon & Wed 4pm-5:50pm “A fusion center is an effective and efficient mechanism to exchange information and intelligence‚ maximize resources‚ streamline operations‚ and improve the ability to fight crime and terrorism by merging data from variety of sources.”(1) Let us break this down‚ fusion is the act of fusing or combining and center is a point or place in which
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During my visit to the constitution center‚ I was not sure which exhibits to visit‚ it was recommended to me that I to visit their newest exhibit The Rise and Fall of Prohibition. The prohibition era had always interested me but I did not know much about it besides the 18th and 21st amendment created and then repealed the act. However‚ after visiting the realistic exhibit I am thoroughly informed and fascinated by the events that took place during that time period. The exhibit has over 100 artifacts
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