Comfort Manufacturing is a small textile manufacturer using machine-hours as the single indirect-cost rate to allocate manufacturing overhead costs to the various jobs contracted during the year. The following estimates are provided for the coming year for the company and for the Winton High School band jacket job.

Company Winton High School Job
Direct materials $40,000 $2,000
Direct labor $10,000 $400
Manufacturing overhead costs $45,000
Machine-hours 100,000 mh 900 mh

For Comfort Manufacturing, what is the annual manufacturing overhead cost-allocation rate?

$0.45

Explanation:

The computation of the annual manufacturing overhead cost-allocation rate is shown below:

Annual manufacturing overhead cost allocation rate is

= Manufacturing overhead costs ÷ Machine hours

= $45,000 ÷ 100,000 machine hours

= $0.45

By dividing the Manufacturing overhead costs by the machine hours we can get the annual manufacturing overhead cost-allocation rate

if kj of heat is transferred o 1200 g liquid water at 36'c, what would the new temperature of the water be? (he specific heat capacity of liquid water is 4.186 j/g''c)

a. 15'c

b.100'c

c.51'c

d.36'c

answer; limited pay life;