Answer:
Estimated manufacturing overhead rate= $77 per direct labor hour
Explanation:
Giving the following information:
Production:
Product A: 1,850 units
Product B: 1,250
Hours required:
Product A: requires 0.3 direct labor-hours per unit
Product B: requires 0.6 direct labor-hours per unit.
The total estimated overhead for the next period is $100,485.
First, we need to calculate the total amount of direct labor hours required:
Total direct labor hours= 0.3*1,850 + 0.6*1,250= 1,305 hour
To calculate the estimated manufacturing overhead rate we need to use the following formula:
Estimated manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
Estimated manufacturing overhead rate= 100,485/1,305= $77 per direct labor hour
The herfindahl-hirschman index is calculated by summing the square of each company's market share.
In this case, the two firms separately would account for 628 of the herfindahl-hirschman index (12*12+22*22)
If the firms merge, they would account for 1,156 of the herfindahl-hirschman index (34*34)
This is an increase of 528 meaning the market is more concentrated.
Answer:
Production cost per unit (under variable cost) = $69.55
Explanation:
Given:
Total unit produced = 36,000
Direct labor = $29 per unit
Direct material = $34 per unit
Variable overhead = $236,000
Total Fixed overhead = $126,000
Computation:
Variable Overhead per unit = $236,000 / 36,000 = $6.55
Production cost per unit (under variable cost) = Direct Labor per unit + Direct material per unit + Direct Variable Overhead per unit
Production cost per unit (under variable cost) = $29 + $34 + $6.55
Production cost per unit (under variable cost) = $69.55
If exports exceed imports then the USA has a alternate surplus and the change balance is stated to be fine. If imports exceed exports, the united states or place has a alternate deficit and its alternate stability is said to be negative.
If a country imports more than it exports, it runs a trade deficit. If it imports much less than it exports, that creates a change surplus. whilst a rustic has a alternate deficit, it have to borrow from other international locations to pay for the greater imports.
A rustic that imports extra goods and services than it exports in phrases of cost has a trade deficit while a rustic that exports greater items and offerings than it imports has a alternate surplus.
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Answer:
$0.37
Explanation:
The computation of the variable factory utility cost per case is as follows:
Variable factory utility cost is
= Change in cost ÷ change in units
= ($3,966 - $3,911) ÷ (1,000 cases - 85 cases)
= $0.37
Hence, the variable utility cost per case would be determined by dividing the change in cost from the change in units so that the per case would be correct