(i) and (ii) below: Budgeted labour hours 8500 Budgeted overheads £148 750 Actual labour hours 7928 Actual overheads £146 200 (i) Based on the data given above‚ what is the labour hour overhead absorption rate? A £17.50 per hour B £17.20 per hour C £18.44 per hour D £18.76 per hour (ii) Based on the data given above‚ what is the amount of overhead under/over-absorbed? A £2550 under-absorbed B £2529 over-absorbed C
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06/11 Water Absorption ASTM C 140 Water Absorption One of the most important properties of a good quality concrete is low permeability‚ especially one resistant to freezing and thawing. A concrete with low permeability resists ingress of water and is not as susceptible to freezing and thawing. Water enters pores in the cement paste and even in the aggregate. Absorption For concrete pavers‚ the test procedure involves drying a specimen to a constant weight‚ weighing it‚ immersing it in water for
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TOPIC: THE DIGESTION AND ABSORPTION OF FATS Final Presentation [pic][pic] Submitted to:- Miss Mehmoona Khalid Submitted By:- Sana Nadeem Arooj Khayyam Shaista Butt Affaf Rahman SEMESTER- II CONTENTS • Introduction of Digestion • Digestion of Triglycerides in GI Tract • In Mouth • In Oesophagus • In Stomach • In Small Intestine • Lipids Absorption • Lipids in the
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Spectrophotometer Lab: Length: 1437 words (4.1 double-spaced pages) Rating: Red (FREE) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Spectrophotometer Lab Introduction: A spectrophotometer is an instrument that measures the quantitative amounts of light of different wavelengths absorbed and transmitted by a pigment solution (Mitchell‚ Reece). The spectrophotometer includes a light bulb‚ a reflector‚ and a detector. When a sample is in place and the chamber lid
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Semester 2 2008/ 2009 TOPIC 7: ABSORPTION AND MARGINAL COSTING Outline: 1. Learning Objectives 2. Differences between absorption and variable costing 3. Impact on profit under each costing technique 1. Learning objectives a. Explaining the differences between absorption costing and marginal costing b. Explaining the impact on stock valuation & profit under each costing system c. Explaining the impact on under each costing system d. Preparing multi-period absorption and marginal costing profit
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When will profits reported under variable and absorption costing differ? How can we reconcile the profits reported under the two approaches? Profits reported under variable and absorption costing will differ when inventory increases or decreases during the year. The difference involves the timing with which fixed manufacturing overhead becomes an expense. Under variable costing‚ fixed overhead is expensed immediately as it is incurred. Under absorption costing‚ fixed overhead is inventoried until
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Variable costing and absorption costing are the two most commonly used methods of inventory costing for manufacturing companies. The inventory method of variable costing takes place when total direct and indirect variable manufacturing costs are included within inventoriable costs. Fixed manufacturing costs however‚ are considered costs of the period under variable costing. The next method of inventory costing‚ absorption costing‚ includes all variable manufacturing costs as well as fixed manufacturing
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Abstract: This experiment explores the technique of absorption spectroscopy. The procedures deal with the wavelengths and absorption of dyes in a sample of grape Kool-aid. The use of Beer’s Law helps to determine values of absorption. Introduction: This experiment demonstrates another technique used in the analysis molecules with light. The study of light absorbed my molecules is known as absorption spectroscopy. This is very easily the opposite of emission spectroscopy because it occurs when
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Absorption and Variable Costing‚ Inventory Management Absorption and Variable costing are very important tools for cost accounting. Both of these costing methods allow you to see the cost of your inventory‚ in a different way. For example the absorption method allows you to assign all costs to the product‚ while variable costing allows only variable costs to be assigned to the product. Inventory management is extremely important as well because it ties into efficiency and lowering your costs
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Absorption & Emission of Light Stimulated Absorption & Emission‚ Spontaneous Emission E2 Incident radiation hν hν Emitted & transmitted radiation E1 Resonance condition E2-E1=hν • Rate of stimulated emission is: −dN1/dt = N1B1->2 ρ(ν) • Rate of absorption is the sum of the rated due to stimulated emission and spontaneous emission: −dN2/dt = N2B2->1 ρ(ν) + N2A2->1 where B1->2 is the Einstein transition probability for induced absorption‚ B2->1 is the Einstein transition probability
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