Answer:
Why are indexing rules important when filing names alphabetically? ... Written rules provide a guide to a filer for determining the indexing units consistently. If filing is performed consistently and fast, accurate retrieval is more likely in an alphabetic file
Explanation:
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Answer:
The Estimated variable cost per machine hour for utilities is $2.50
Explanation:
High low method segregates the variable cost and fixed from the total cost using highest activity data and lowest activity data.
According to given data
Month Machine hours Utility cost
January 900 $5,450
February 1,800 $6,900
March 2,400 $8,100
April 600 $3,600
Using formula of High Low method
Variable cost = ( Cost of Highest activity - Cost of lowest activity ) / ( Highest activity - Lowest activity )
Variable cost = ( $8,100 - $3,600 ) / ( 2,400 - 600 )
Variable cost = $4,500 / 1800
Variable cost = $2.5
Fixed Cost = $8,100 - ( 2,400 x 2.5 ) = $8,100 - $6,000 = $2,100
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