Answer:
$11,000 under applied
Explanation:
To compute the under or over applied overhead, we need to find out the predetermined overhead rate
Predetermined overhead rate = Total estimated manufacturing overhead ÷ Estimated machine hours
= $4,100,000 ÷ 500,000
= $8.2
Then, the overhead applied is;
= Actual machine hours × Predetermined overhead rate
= 495,000 × $8.2
= $4,059,000
Now, the under applied or over applied overhead is
= Actual annual overhead cost - Applied overhead
= $4,070,000 - $4,059,000
= $11,000 under applied
<span>The most recent study was done on June 1, 2017, and all information is from that date. There are 673 US District court judgeships and four territorial ones. At the time of this study, there were 160 active circuit court judges and 19 vacant positions, while there were 570 district court judges and a whopping 103 vacant positions.
There are 59 female circuit court judges, 37%. Men, therefore, are in 63% of positions. Intesretingly, this number has actually improved, with only one woman serving in 1977.
Disregarding race, 75% of circuit court judges are white, 13% African American, 9% Hispanic, and only 3% Asian American. 12 courts have African American judges, nine have Hispanic, and five have Asian American. Overall, all three percentages have risen since 1977 (with some variability), but interestingly, Asian Americans have only recently begun to rise in presence., starting in about 2010.
Combining gender and race, white men make up 45.6% of all circuit court judges, while Asian American women only make up 0.6%. In all races, men overpower women in numbers by a large amount.
Looking at age, the average is 64.7 years old, with over 50% over 65 and only 2% under 45. The vast majority were appointed between 45 and 54, though many came slightly before or after.
It is worth noting that the first openly gay circuit court judge was Todd M. Hughes, appointed by Obama in 2013.
If we are considering race, Asian Americans are the lowest represented. If we are considering gender, women are less represented. Overall in race and gender, Asian American women are least represented. Looking at age, people under 40 are underrepresented. Overall, though, the least common demographic would be open members of the LGBT+ community.
As you can see, this is not a straightforward question! It is a hugely interesting topic and one I plan to explore further.</span>
Answer:
Not really, too much stress imo
Explanation:
Answer:
C. $9.50 per direct labor-hour
Explanation:
The computation of the predetermined overhead rate is shown below:
Predetermined overhead rate = (Total estimated manufacturing overhead) ÷ (estimated direct labor-hours)
where,
Total estimated manufacturing overhead equals to
= Total fixed manufacturing overhead cost + Direct labor hours × variable manufacturing overhead per direct labor-hour
= $497,000 + 70,000 × $2.40
= $497,000 + $168,000
= $665,000
And, the direct labor-hours is 70,000
So the rate is equal to
= $665,000 ÷ 70,000
= $9.5 per direct labor-hour
Answer:
The statement is: True.
Explanation:
Supply Chain Management aims to streamline the processes involved in the supply chain. The supply chain is a complex network of activities and resources involved in transferring raw materials, parts, and finished goods from initial manufacturers to end consumers.
<em>We could say then, that the supply chain management has a dual role: one driven by the manufacturers needs to be communicated to suppliers and the second represented by the number of activities that the supply chain processes demand managers and engineers to structure.</em>
