650 Deluxe 7 50 150 Overhead costs $20‚000 $60‚000 Assume a traditional costing system applies the $80‚000 of overhead costs based on direct labor hours. a. What is the total amount of overhead costs assigned to the standard model? b. What is the total amount of overhead costs assigned to the deluxe model? Assume an activity-based costing system is used and that the number of setups and the number of components are identified as the activity-cost drivers for overhead. c. What is the total
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level. True False 3. The overhead spending variance and the overhead efficiency variance are useful only if variable overhead really should be proportional to the activity measure that is being used in the flexible budget. True False 4. The variable overhead efficiency variance reflects how efficiently variable overhead resources were used. True False 5. A reason for keeping a constant denominator activity level is to maintain stability in the amount of overhead cost that is applied to each
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Bridgeton Assignment 1. The overhead allocation rate used in the 1987 model year strategy study at the Automotive Component & Fabrication Plant (ACF) was 435% of direct labor dollar cost. Calculate the overhead allocation rate using the 1987 model year budget. Why do you get different numbers? 2. Calculate the overhead allocation rate for each of the model years 1988 through 1990. Are the changes since 1987 in overhead allocation rates significant? Why have these changes occurred? 3
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CASE 3A – AUERBACH ENTERPRISES Auerbach Enterprises manufactures air conditioners for automobiles and trucks manufactured throughout North America. The company designs its products with flexibility to accommodate many makes and models of automobiles and trucks. The company’s two main products are MaxiFlow and Alaska. MaxiFlow uses a few complex fabricated parts‚ but these have been found easy to assemble and test. On the other hand‚ Alaska uses many standard parts but has a complex assembly
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. . . . . . . . . . . . . . . . . . . . . . . 1‚200 Factory overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 $3‚600 3. The finished goods account reflects the cost of Job 803‚ which was finished at the end of the preceding month and is awaiting delivery orders from the customer. 4. At the beginning of the year‚ factory overhead application rates were based on the following data: [pic] .:.
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REDUCTION GEARBOX DESIGN PROJECT DESCRIPTION You are the designer and you have been asked to design a speed reducer that will take power from the shaft of an electric motor rotating at 1500 rpm and deliver it to a machine that is to operate at approximately 750 rpm. Assume that you have decided to use spur gears to transmit the power and you are proposing to use a single-reduction speed reducer. The power to be transmitted by the shaft is 20 KW and the input shaft is coupled to
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By Vivian Cheng Health: Period 4 Mrs. Darpino December 2011 By Vivian Cheng Health: Period 4 Mrs. Darpino December 2011 Harm Reduction Theory Harm Reduction Theory Vivian Cheng Health Period 4 December‚ 2011 “Harm Reduction Theory” The war against drugs is an unwinnable war. Today‚ this seems to be a growing argument in the modern world. In a study performed in 2009‚ it was found that approximately 8.7% of Americans‚ twelve years
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Drive reduction: The theory of motivation is drive reduction‚ drive reduction is you are driven by biological needs‚ they motivate you to satisfy them. According to the theory‚ the reduction of drives is the primary force behind motivation. (Schultz‚ D.P. & Schultz‚ S.E. (1987). A History of Modern Psychology. Harcourt Brace Jovanovich Publications.) Drive reduction category as primary and secondary drive. Hunger‚ thirsty‚ pain‚ warmth or sex are examples of primary drive reduction‚ whereby secondary
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Department of Industrial Management and Logistics Division of Engineering Logistics Planning for Supplier Base Reduction - understanding Supplier Base Reduction’s role in purchasing A case study at Alfa Laval AB Authors Fabian Karlsson Sebastian Eriksson-Ritzén Supervisors Ala Pazirandeh Markus Ekendahl ii Acknowledgements This thesis completed our Master of Science in Mechanical Engineering with specialization in Logistics and Supply Chain Management at the Faculty of Engineering
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Name: Nguyen‚ Thi Hai Yen Student ID: 2012470037 Subject: Special topic in international development: African economics and politic Topic: Uganda – The bright in poverty reduction for other Sub – Saharan African countries Uganda is a landlocked and relative small country in East Africa. After independence in 1962‚ Uganda experienced a decade of relative political and economic stability before 15 years struggling under the power of Idi Amin who lead the country to conflict and reduced country
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