Contribution margin for per machine hour is as follows:
total contribution margin / number of machine hours = contribution margin per hour
The contribution per machine hour is the contribution per unit divided by the number of machine hours per unit.
Contribution/Unit ( COntribution / Hour) CPH = ------------------------ No. of M/c Hours/ Unit CPH = ? Contribution / Unit = 95 No. of M/c Hours (M/c Availability hours /Day) = 21.33 No. of M/c Hours / Unit = 21.33 * 5 For E.g. 95 CPH = -------- = 89.07% 106.65 Saagar Bhavsar
Depreciation can be either a direct cost or an indirect cost, or it can be both direct and indirect.Let's illustrate this with the depreciation of a machine used in Department 23 of a manufacturer. The depreciation on that machine is a direct cost for Department 23. It is direct because it is traceable to Department 23 without any allocation.The depreciation of this same machine will be an indirect cost of the products manufactured with that machine. It is indirect because the depreciation is allocated to the products. Perhaps the machine in Department 23 has depreciation of $50,000 per year (cost of machine of $500,000 divided by 10 years of useful life). The $50,000 of annual depreciation is then assigned or allocated to products based on the number of hours that products use the machine. For example, if the manufacture expects 20,000 machine hours of use in the current year, then it assigns or allocates $2.50 ($50,000/20,000) per machine hour to each product using the machine. If Product #189 requires one hour of this machine's time, Product #189 will have $2.50 as part of its indirect costs. Indirect manufacturing costs are also referred to as manufacturing overhead, factory overhead, or burden.
I am a church secretary. I started at $9.75 per hour four years ago and now I make $11.00 per hour.
A budget usually refers to a department'sor a company's projected revenues, costs, or expenses. A standard usually refers to a projected amount per unit of product, per unit of input (such as direct materials, factory overhead), or per unit of output.For example, a manufacturer will have budgets for its manufacturing or factory overhead departments. Let's assume that the budgeted manufacturing overhead for the upcoming year is expected to be $1,000,000 in order to produce the expected 100,000 identical units of product. The standard cost of manufacturing overhead per unit of product is $10 ($1,000,000 divided by 100,000 units). When the products are not identical, the $1,000,000 of manufacturing overhead might be divided by the expected number of machine hours required to manufacture the units of product. Assuming it will take 50,000 machine hours, the standard cost of the manufacturing overhead will be $20 per machine hour ($1,000,000 divided by 50,000 machine hours).
The contribution per machine hour is the contribution per unit divided by the number of machine hours per unit.
Contribution/Unit ( COntribution / Hour) CPH = ------------------------ No. of M/c Hours/ Unit CPH = ? Contribution / Unit = 95 No. of M/c Hours (M/c Availability hours /Day) = 21.33 No. of M/c Hours / Unit = 21.33 * 5 For E.g. 95 CPH = -------- = 89.07% 106.65 Saagar Bhavsar
Machine hour rate of 200 ton machine is 200*1.125= ?
hour rate
A machine hour rate is the cost of one machine working for one hour. This is used in calculating overhead costs to work in process as opposed to using labor hours.
lathe machine hour
Yes. It sure is
10,000 x 60 (60 mins in an hour) = 600,000
how to calculate machine hourly rate
At a "hard" intensity the results were: * Treadmill - 700 Calories per hour * Stair Machine - 625 Calories per hour * Rowing - 600 Calories per hour * Skiing - 600 Calories per hour * Stationary Bike - 500 Calories per hour
5
The rowing machine manufactured by Nordic presumably will allow one using it to burn 1000 calories per hour. One would have to row very vigorously and consistently on this machine to reach that number!