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.100 - .500 x 72 WIDE SLITTING | fcpltd

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Wastewater basics for a growing craft brewery

Night Scan Vertical EZ Specs | Choose a Mobile Light Tower – -500x 2 – 6000x + 80000 = -500 • (x 2 + 12x – 160) Trying to factor by splitting the middle term 3.2 Factoring x 2 + 12x – 160 The first term is, x 2 its coefficient is 1 . The middle term is, +12x its coefficient is 12 . The last term, "the constant", is -160Start studying expanded notation standard form match. Learn vocabulary, terms, and more with flashcards, games, and other study tools.Search Duchesne County real estate property listings to find homes for sale in Duchesne County, UT. Browse houses for sale in Duchesne County today!

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Watch Managerial Accounting – Chapter 5 – Activity Based Costing Video 2 – Hello this is Connie Belden and let's
continue on with talking about activity-based costing, let's look at a
problem similar to exercise 5-49.
Okay assume you do two products A and B, you
have activities of machine hours, setups, incoming orders, and outgoing orders. Okay
when you add them up you have 80,000 machine hours for both products 500
setups, 1,000 incoming orders, 2,000 outgoing orders, Now the overhead for
each activity is 80 20 20 and 60, so therefore if you add these up, I actually
did it below, but I'll do it here as well, your total overhead is 180,000, so keep
that in mind. Now what we're going to do is we're going to compare plantwide to
activity-based, so in part one we're gonna do plantwide, plantwide we're
going to have one application rate, one overhead rate for the entire company. so
we decide to their overhead rate it's going to be based on machine hours, so we
don't care about setups, incoming orders, or outgoing orders, so we're doing what
we did before we'll take our estimated overhead and since our activity is gonna
be estimated machine hours we'll base it on machine hours. Now again the total
estimated overhead is this 180,000 so that's why I started there total
estimated machine hours is 80,000 so again we don't care about setups,
incoming orders, or outgoing orders, so if you divide 180 by 80
that gives you an activity rate or overhead rate of

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.25. Now to apply it I'll highlight in green, each product
took 40,000 hours so therefore will actually be equal so I'll take my
overhead rate of

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.25 multiply it times 40,000 hours for product A, 40,000
hours for product B, and each one will receive 90,000 of overhead.
Now a way you can check yourself 90 plus 90 equals 180, your total overhead, so
again a way to check your math on that. Okay in part two you're going to get the
consumption ratios, I'm going to skip over that as you do that the same as you did
in the previous problem, in part three you're gonna do it activity-based so
instead of just using machine hours you were also going to use setups, incoming
orders, and outgoing orders. So therefore what I did is I took my
manufacturing overhead the estimated amount from above, so in other words I
went up here, okay my estimated manufacture overhead
for all of these, so in other words I'll take the 80 the 20 the 20 and the 60, so
notice I brought that down here 80 20 20 and 60, and I'll divide it by remember in
the first part you just divide it by the total activity you don't care about the
breakdown of product a tour B okay so the total activity would be the numbers
from this line right here highlight in blue. Okay so you use 80,000 the 500 the
1000 and the 2,000 because again you don't care about the breakdown of A and
B, so I'll bring down those numbers and blue 80,000, 500, 1,000 ans 2,000. Okay now here you divide to get the activity rate
so you come up with for example one dollar for machine hours, forty dollars
for setups, 20 for coming orders, 30 for outgoing orders. Now you do what we did
in previous problems, once you have that activity rate so 2, , , and , right from here, 2, , , and you'll want to look at the
breakdown for product A, so now you'll come back up here your look at the
breakdown for product A, so I will highlight here in pink, okay so
the breakdown for product A was 40,000, 400, 500, and 1,500 so notice that I brought that down the 40,000, 400, 500, and 1,500 you multiply them out that shows you how
much to apply to product A, do the same thing for product B, come up here I'll
highlight it in green so the breakdown is 40,000, 100, 500, and 500 for product B and
again 40,000, 100, 500 and 500 multiplying times the
activity rate that is how much is applied to product B. Now remember our
total overhead was 180 so one hundred eleven thousand plus sixty nine thousand
gives me a hundred and eighty thousand, so that enables you to check your math.
Now this particular one didn't ask us to get a cost per unit so we don't need to
divide it by units like we did on the last problem. Now let's take a look at
what is the difference between plant wide and activity-based, well plantwide
all we use was machine hours, activity base we use machine hours, set up,
incoming orders, and outgoing orders and actually the applying of overhead should
be more accurate with the activity-based. If you notice for example product A
using activity-based we applied one hundred and eleven thousand when we use
the plantwide we only apply ninety so we have more costs that are associated
with it more likely than we're allocating force so we need to keep that
in mind. Pkay for example product B use an activity
base we came up with sixty nine thousand for the overhead and that's probably
more accurate than the ninety thousand that we came up with and plantwide so if that's the case we could be over pricing it or putting too much cost
to product B. So I hope this helps you out with activity-based I encourage you
to take a look at these practice problems several times and then use the
homework forms before you work them cengage. Thank
you very much. .

How to write numbers in standard form.wmv – .