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Hours Available per month Cost per hour ($) ... Metal shop 3,300.00 160 20.63 Total 10,600.00 320 33.13 The company was at full capacity making 40 rail coaches each ...
The Internal Revenue Code governs the application of tax accounting. Section 446 sets the basic rules for tax accounting. Tax accounting under section 446(a) emphasizes consistency for a tax accounting method with references to the applied financial accounting to determine the proper method. The taxpayer must choose a tax accounting method ...
After year end, Jane decides she can make more money by improving machines B and D. She buys and uses 10 of parts and supplies, and it takes 6 hours at 2 per hour to make the improvements to each machine. Jane has overhead, including rent and electricity. She calculates that the overhead adds 0.5 per hour to her costs.
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For Example: if the railway coach company normally produced 40 coaches per month, and the fixed costs were still $1000/month, then each coach could be said to incur an Operating Cost/overhead of $25 =($1000 / 40). Adding this to the variable costs of $300 per coach produced a full cost of $325 per coach.
Regarding the 150-hour rule, “the additional 30 credit hours is equivalent to an extra year of school at an average price tag of $14,000, a burdensome cost for many people,” Guylaine Saint ...
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