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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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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“P” plate drivers and fatal traffic accidents‚ continues to be a serious public health concern with the main age group being between 17-25 (Transport for NSW 2013a). P plate drivers are 33% more likely to have a crash than L plate drivers (Monash University 200). This is due to a number of factors such as: Inexperience Poor decision making Willingness to take risks whilst driving The influence of peer pressure Alcohol and drug use Stress and fatigue. Young drivers are constantly shown
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Module 1: Driving is Your Responsibility: Complete the K-W-L information below. K- What you Know Discuss two things you know about driving. 1. You need to drive cautiously to be a safe driver. 2.it is bad to drink and drive!! W—What you Want to know Discuss two things you want to know about driving. 1.If practice makes perfect 2.the point system. L—What you Learned Discuss at least two new things you learned from Module One. 1. .as a minor my parents are responsible for my mistakes
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The analysis of the article “No compassion for drunk drivers” The article “No compassion for drunk drivers” written by Roger Simon is an outraged reply to a TV program‚ condemning drunk drivers. The author is extreme in his judgment‚ the use of abuse words in the beginning of the text (no compassion‚ I hate them‚ I become enraged‚ I wanted to kick the in the set) and in the end (the repetition of the phrase- I wanted to kick in the set‚ you were the killer‚ self-indulgent slobs‚ kill each other)
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TYPES OF COSTS Introduction :-Production is the result of services rendered by various factors of production.The producer or firm has to make payments for this factor services. From the point of view of the factor inputs it is called ‘factor income’ while for the firm it is ‘factor payment’‚ or cost of inputs.Generally‚ the term cost of production refers to the ‘money expenses’ incurredin the production of a commodity. But money expenses are not the only expensesincurred on the production
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Taxi Driver: A Hero In the movie Taxi Driver‚ there are many different views on the main character‚ Travis Bickle. There are different opinions on whether he is a maniac or a hero. It is hard to have a satisfying answer to this question‚ but it is safe to say that what he did‚ at least in his mind‚ was the right thing to do. Besides when he attempted to assassinate senator Palantine‚ But that was done for the movie to show a political message. That message is that sometimes political leaders
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The Dangers of Drivers’ Distractions Driving accidents have been at an all-time high in America. “The National Council estimates 38‚300 people were killed and 4.4 million injured on US roads in 2015‚ which saw the largest one-year percentage increased in half a century”. (1) The Majority of vehicle accidents are result of a careless mistake on the road. Although one might say “I have never been pulled over; or even gotten a ticket”‚ however‚ even the most careful and experience driver could be put
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driving. 1. Why is it that drivers choose the wrong thing? 2. Why are people aggressive behind the wheel? L—What you Learned Discuss at least two new things you learned from Module One. 1. Driving is a privilege. 2. Teenagers cause most collisions. If you do not have your permit‚ please provide the last four digits of your social security number so that your teacher can issue your drug and alcohol certificate. My last four digits are: 8839 Module 2: The Driver: Complete one option
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your learners permit? Yes or No no Module 2: The Driver: Please answer the following questions: Aha Moments: Aha moments are times when you have been reading something and the text suddenly makes sense or becomes clear to you. Please use complete sentences and proper spelling and grammar. Describe three aha moments that you had as you worked through Module Two. 1. 2. 3. How will this information affect you as a driver now and in the future? (2-3 sentences) OR
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