DHL 2‚400 1‚440 720 320 4880 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
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Congressional Apportionment is the process by which the United States House of Representatives are redistricted the fifty states following each constitutionally mandated decennial census. Each state is guaranteed at least one seat and all the other seats are divided among the rest of the states based on their population. Congressional Apportionment is important to the states because the more representatives a state has the more influence they have in the House and vice versa the states do not want
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The apportionment method and its constant revamping is a true sign of a democracy trying to obtain equal representation for all of its citizens. Over the last 230 years‚ the reapportionment of the congressional districts has changed approximately five times. All of these changes occurred because the number of people represented increased and also because of the addition of three states‚ New Mexico‚ Alaska and Arizona. The types of apportionment methods had their plusses and negatives. The Jefferson
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product line and activity. In addition‚ the burden cost of the main and test room also significantly vary. Therefore‚ using a single burden rate does not provide the true cost of the product‚ as it assumes all products consume direct labor and overhead in the same proportion. 2. Cost for each system are as follows: 3. I prefer the system proposed by the consultant because it is the most detailed‚ therefore will produce more accurate costs. 4. The ideal allocation base should
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Use Visual Aids to Enhance ... Not Destroy ... Your Presentations by Chris King Visual aids can add a new dimension to our presentations. When used properly they will enhance our presentation and make it memorable. When used improperly‚ however‚ they will distract from our impact as presenters. They will not only bore and confuse our audiences‚ they will also put them to sleep. I have attended more presentations than I even want to think about where the speaker somehow felt that he or she must
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what is the formula for predetermined overhead rate -estimated manufacturing overhead cost divided by estimated which of manufacturing overhead -it can‚ it must be a manufacturing‚ indirect labor costs that are easily traced to a job -direct which of indirect labor cost examples -maintenance into which of the companies classify manufacturing cost -direct labor‚ manufacturing‚ direct‚ materials a factor that causes overhead costs is called -cost driver what kinds of costs
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text‚ or it may be used to clarify or reinforce information‚ ideas‚ comments‚ solutions or suggestions which are presented verbally. Slide shows are sometimes still conducted by a presenter using an apparatus such as a carousel slide projector or an overhead projector‚ but now the use of an electronic video display device and a computer running presentation software is typical. Animation Animation is the process of creating a continuous motion and shape change illusion by means of the rapid display
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problems on people in the form of x-rays and ultrasound. Clinics use technology to check patient blood pressure and results. Do to technology cures have been found to health problems that did not have cures. Electronics are also being used in school. Overhead projectors and Powerpoints are used in classrooms to help students learn and understand concepts. Interactive white boards allow teachers and students to write and save their notes. Powerpoints make presentations more People use different types
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Bibliography: Magglestone‚ Patricia‚ Planning and Using the Blackboard‚ G. Allen & Unwin‚ 1980 Jones‚ J.R.H.‚ Using the Overhead Projector (Practical Language Teaching)‚ Heinemann (1982-12) Wright‚ Andrew‚ Visual Materials for the Language Teacher‚ Addison-Wesley Longman Ltd‚ June 1‚ 1975 Yadav‚ Deepak‚ “Modern Teaching Aids”‚ IndiaStudyChannel.com‚ http://www.indiastudychannel
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increasingly choosing to type notes rather than write them. Laptops are portable‚ inexpensive and have good battery life. Even math formulas can be typed using certain programs. PowerPoint can be used to present information‚ avoiding the need to change overhead projector sheets. Flexibility • Studying has become far more flexible‚ meaning students can choose to learn and present information in
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