What must the winding department add to that cost rate per hour to recover other overhead costs charged to it from other cost centres for manufacturing overhead? for all other overhead? 3.

Staffing requirements funded from overhead charges

The overhead went up.

Σ 8. to 11. 7. minus 12.

Manufacturing overhead

Direct variable cost Manufacturing overhead

Factory overhead

Variable manufacturing o h (30,000 hours at US 2 direct labour hour)

Direct labour (28,500 hours at US 3.20 hour) Variable manufacturing o h

Other direct winding department costs Direct cost per unit Manufacturing overhead Stock value Other overhead (period cost) Full cost per unit

What must the winding department add to that cost rate per hour to recover other overhead costs charged to it from other cost centres for manufacturing overhead?

Similarly Total all other overhead 4,980 164,402 US 30.29.

Direct materials A 18,000 kg at US 1.00 kg B 10,100 kg at US 2.80 kg

Overheads arbitrary distribution

Table 5 Overheads

printing) and administrative overhead (10 per cent

Of that amount, about 1.26 million was to support attendance at convention meetings, and 13 per cent ( 615,000) represented administrative overhead.

On the basis of this information, absorption and variable costing produced very different profit figures in all months in which stock levels changed.

Variable overhead variances (actual direct labour hours χ budgeted overhead per direct labour hour) actual variable overhead.

109 590.00 Grant from ECA overhead

Administrative overhead (10 per cent of air fare

(fixed and variable)

You must be mad... you must be crazy

109 590.00 Overhead Salaries and allowances

Management of the structure may Involve significant overheads

In this company, variable overheads are In manufacturing.

Overheads include postage, telephone and fax costs.

Other costs may include institutional costs (see on this paragraph 10.2.4. of the Guide for applicants), photocopying and consumable, exchange losses, visa costs, bank charges, health insurance (compulsory), translation, language courses when provided from outside the consortium members.

Cost of sales Fixed manufacturing overhead Total product cost

It is possible that these conditions are sometimes met, at least in the short term, espe cially If the product range is homogenous.

Projections are based on historical data and adjusted to actual needs.

The contract price will be inclusive of the cost for materials, labour and overhead.

Labour and overhead will cost 350,000.

Cost of sales Adjustment for over (under) recovery of overhead Total product cost

Manufacturing over heads are charged to production on the basis of direct labour hours.

Clothing and equipment allowance 35.1 31.9 41.6 (9.7)

Clothing and equipment allowance 50.1 50.3 50.3

Clothing and equipment allowance 49 790 49 680 48 900 780

Clothing and equipment allowance 36 800 36 800 36 800

Clothing and equipment allowance 210.1 210.1

Overheads maximum of 2.5 (fixed rate cost) or 5 (actual costs) of the total annual grant for Mobility JEPs only Travel costs Costs of stay should not represent less than 75 of the total grant. A.

Direct labour (3 hours at USS 3 hour) Variable mfg. overhead (3 hours at USS 2 direct labour hour)

Clothing and equipment allowance 21.0 18.4 2.6

Overhead costs include stationery, general photocopying, office supplies, postage and telecommunication costs directly related to the project.

The average rate of overhead reached more than 11 per cent in 2004