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حسابداری و مالی::
ساعت راه اندازی
Total setup-hours (3) (4) 12,000 hours 3,000 hours 15,000 hours 6.
Setup-hours per table (5) (1) 0.2 hour 0.3 hour
Similarly, the budgeted rate for machine setup overhead cost can be calculated as total budgeted ma- chine setup overhead: $3,000,000 , 15,000 budgeted setup hours = $200 per setup-hour.
Machine setup overhead costs are allocated to finished goods inventory at the budgeted rate of $200 per setup-hour.
Activity rates for these activities are $105 per setup-hour, $10 per machine-hour, and $15 per inspection-hour, respectively.
واژگان شبکه مترجمین ایران