Cost allocation for indirect costs Cost Pool – Set of costs that are added together before being allocated to cost objects on some common basis Cost Driver/ Allocation base Cost Object Cost Driver Rate = Total Costs in Pool/ Total Quantity of Driver Where total quantity of driver = practical capacity of driver Cost of excess capacity = Cost Driver Rate * Excess capacity Predetermined overhead rate - cost per unit of the allocation base used to charge overhead to products. Predetermined
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Welcome to the Russian world General information about Russia Russia is the largest country in the world. Its area is 17 098.242 million square km. The state is located in eastern Europe and northern Asia. Population: around 143.800 million people. Money: the local currency is the Russian Ruble (RUB)‚ divided into 100 kopeks. Transportation within Russia: metro‚ buses‚ trolley-buses‚ trams‚ marshrutka (minibuses)‚ taxi‚ train‚ airplane. In Russia people like to relax and celebrate holidays. Russians
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After I waxed the tale of my journey to the Phaeacians‚ I traveled for three nights under the endless maiden’s starry nights until I arrived at the isle of Athens‚ the kingdom of wisdom. Docking my ship‚ I take a moment to myself before heading to the grand marketplace. With the stock of food that the king had provided so dearly running low‚ I am in a dire need for supplies‚ with an even more dire need of funds to acquire the mentioned supplies. All around the market‚ merchants shot wary eyes back
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1. What is the competitive environment of ETO? ETO‚ Electronic Testing Operations‚ provides centralized testing for electronic components such as integrated circuits. Because low-technology outside laboratories were often cheaper‚ expecially on larger lots‚ due to no engineering part‚ ETO has to shift from simple inspection services to more technically sophisticated services. 2. Describe the existing cost system and calculate the cost of the 5 components in the case. What is wrong with the
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MANAGERIAL ACCOUNTING FOR DECISION MAKING AMIS 823 – Spring 2008 Course Syllabus INSTRUCTOR: Prakash R. Mulchandani OFFICE HOURS: M/W 3:30-4:30pm‚ and by appointment OFFICE: 432 Fisher Hall E-MAIL: mulchandani.3@osu.edu TELEPHONE: (614) 247-6267 FAX: (614) 292-2118 COURSE OUTLINE This course focuses on the strategic nature of management accounting and emphasizes the critical role that information plays in decision-making‚ strategy execution‚ and overall enhancement of a firm’s
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3090 3090▌ SHORT REVIEW Reaction of Diazo Compounds with Organoboron Compounds short review Huan Li‚ Yan Zhang‚ Jianbo Wang* Reaction of Diazo Compounds with Organoboron Compounds Abstract: The transition-metal-free reactions of diazo compounds with organoboron compounds are reviewed. This type of reaction provides an alternative approach for the formation of C–C‚ C–B‚ and C–Si bonds. Moreover‚ by using tosylhydrazones as diazo compound precursors and boronic acids/esters as the
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used to attack Japan‚ but it also helped to scare Russia” (Article 2) World War 2 was a very bloody war from 1939-1945. In WW2 there were two sides. The ETO and the PTO. The ETO was when the U.S. and all the allied forces fought against Hitler to try and save/help fix Germany from what Hitler had done. While men and women were fighting in the ETO‚ there were men and women fighting in the PTO. On December 7th‚ 1941 Japan had attacked Pearl Harbor Hawaii. In doing that Japan had brought us into war
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Ong‚ Janzl B. Phil. Lit Wala akong Makita nung essay na “the making of a writer” brad. Kayo na bahala jan. Yung sa second essay‚ Ang topic e art for art’s sake‚ versus art as a social reform. Eto sagot ko. When I first read the title‚ my initial reaction or thought was these two words are correlated in one way or another. Maybe this essay is about how Literature affects the Society and how Society affects Literature in return. After reading the essay‚ I found out why it was entitled so
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Puberty Rites of the Akan (Bragoro/Brapue): Puberty rites among the Akan are known as “Bragoro” or “Brapue.” Most Akan‚ especially the Asante and Bono‚ perform puberty rites for their daughters. A girl who is being initiated is called “Brani” or “Sakyima.” “Bragoro” can be performed only after a girl’s first menstruation. As soon as a parent knows of her daughter’s first menstruation‚ she prepares towards the ceremony. Before the rite‚ the girl is presented to the queenmother who
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rooms as well as other costs such as admin were grouped into a single cost pool and then divided by the total labor dollars. This resulted to a single burden rate of 145% of direct labor dollars (cost driver). This method is not appropriate for Seligram because the information on the case present that direct labor hours and machine hours vary by 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
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