Norwall Company’s budgeted variable manufacturing overhead cost is $3.00 per machine-hour and its budgeted fixed manufacturing overhead is $300,000 per month.

The following information is available for a recent month:

(a) The denominator activity of 60,000 machine-hours is used to compute the predetermined overhead rate.
(b) At a denominator activity of 60,000 machine-hours, the company should produce 40,000 units of product.
(c) The company’s actual operating results were:

Number of units produced . . . . . . . . . . . . . . . . . . . . . . . . . 42,000
Actual machine-hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64,000
Actual variable manufacturing overhead cost . . . . . . . . . $185,600
Actual fixed manufacturing overhead cost . . . . . . . . . . . $302,400

Required:
(1) Compute the predetermined overhead rate and break it down into variable and fixed cost elements.
(2) Compute the standard hours allowed for the actual production.

Explanation:

1. Predetermined overhead rate =

(Budgeted fixed manufacturing overhead+Budgeted Variable overhead)/Machine hours = (300,000 +(3*60,000))/60,000 = $8/machine hour

Predetermined variable overhead rate = Budgeted variable manufacturing overhead/ machine hours = (3*60,000)/60,000 = $3/machine hour

Predetermined fixed overhead rate = Budgeted fixed manufacturing overhead/ machine hours = 300,000/60,000 = $5/machine hour

2. Standard hours allowed for the actual production

Standard units production = 40,000

Standard machine hours = 60,000

Standard machine hour per unit = 60,000/40,000 = 1.5 hours/unit

Number of units produced 42,000

Standard hours allowed for the actual production 42,000*1.5 = 63,000

almost done 23 out of 25

among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.