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
To decide which machine to purchase, the manager should consider both the initial cost and the operating costs. Machine A has the lowest purchase cost at $30,000 and an operating cost of $10 per hour, making it the most economical choice overall. Machine B, while more expensive at $40,000 and $11 per hour, may offer additional features, while Machine C is the highest in both aspects at $60,000 and $12 per hour. Ultimately, the decision should reflect both budget constraints and expected production needs.
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.
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= ?
Human hour refers to the amount of time a human works or is productive in a given hour, while machine hour refers to the amount of time a machine operates within the hour. Human hours are measured based on human labor and productivity, while machine hours are based on machine operation and efficiency.
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
There is no problem: simply a statement of the amount of ice an ice machine can produce in an hour!
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