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.
You can buy transparency sheets and print them on your printer at home if you want to. Any store that sells printer paper will probably have it.
Powerpoint Presentations, Flip Charts, Overhead Transparencies, Posters, 35 Millimeter Slides and Audio-Slide Show.
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.
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
ADVANTAGES:- good for large groups- easy to create- easy to transport- provide an informal atmosphere- open to interaction with groups- easy to update DISADVANTAGES:- impermanent; they yellow with age- require less common equipment
If someone wanted to know more information about laser transparencies, they should look for a variety of informative websites. Their first stop should be Google, followed by Wikipedia.