Combined overhead variance = fixed overhead variance + variable overhead varianceFixed Overhead :which remains fixed and donot change upto certain level of productionVariable Overhead: which keep changing with the change in production units.
Using direct labor hours: Overhead rate = Total Overhead Expenses /Direct labor hours Using Machine hours: Overhead rate = Total Overhead Expenses /Machine hours
Blanket overhead rate is the computation of a single overhead rate for one whole factory. Overhead rate is the percentage you get when comparing total overhead expenses to total expenses.
APPLIED Overhead is computed using the predetermined overhead rate and is the amount of costs applied (or estimated) to be allocated (needed) for specific jobs. ACTUAL Overhead is found after the manufacturing process is complete which gives the actual amount of used/consumed resources (or total costs) that it needed to complete the job. The two amounts can then be compared afterward which is known as Under- or Overapplied Manufacturing Overhead. When Manufacturing Overhead has a DEBIT balance, overhead is said to be UNDERAPPLIED, meaning that the overhead applied to work in process or to the certain job is LESS than the overhead incurred. On the contrary, when manufacturing overhead has a CREDIT balance, overhead is OVERAPPLIED, meaning that the overhead assigned to work in process or to the certain job is GREATER than the overhead incurred.
what isfactory overhead applied
The function of an overhead projector is to show information on a screen using transparencies. Everything on the transparency had to be first printed backwards so that it would show on the screen in the right order.
Overhead transparencies are made by printing or writing content on a clear acetate sheet using a printer or pen. The content is usually reversed or mirrored so that it projects correctly when displayed on a screen or wall. The transparency is then placed on an overhead projector to be projected onto a larger screen for audiences to view.
Powerpoint Presentations, Flip Charts, Overhead Transparencies, Posters, 35 Millimeter Slides and Audio-Slide Show.
Transparencies are typically made from a clear plastic material called acetate, which is also known as overhead projector film. Acetate sheets are thin, flexible, and transparent, making them ideal for projecting images onto a screen or wall during presentations.
you can but the watercolor will spread out all over the transparency sheet and probably go out and ruin what ever the sheet is on so i suggest you don't
The function of an overhead projector is to show information on a screen using transparencies. Everything on the transparency had to be first printed backwards so that it would show on the screen in the right order.
This is referred to as an opaque overhead projector, or sometimes simply as an "opaque projector." This is in contrast to the regular overhead projector which must have transparencies to project, an opaque projector can project an image of opaque objects such as the paper pages of a book.
Michael H. Mescon has written: 'Business Today Overhead Transparencies' 'Osnovy menedzhmenta =' 'Individual and the Future of Organizations (Franklin Foundation Lecture Series)'
The file extensions .jpg and .bmp do not support transparencies and are the most widely used.
A standalone transparency is a single transparent sheet containing information or images that can be viewed independently without needing additional transparencies or content. It is usually used for overhead projection or as a visual aid in presentations.
Lee Green has written: 'Creative slide/tape programs' -- subject(s): Audiotapes in education, Handbooks, manuals, Media programs (Education), Slides (Photography), Transparencies in education '501 ways to use the overhead projector' -- subject(s): Audio-visual aids, Curricula, Elementary Education, Handbooks, manuals, Overhead projection