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Approaches to disposing of over- or under-applied Manufacturing overhead.

Calculation of over or under-applied manufacturing overhead.

Illustration of the application of predetermined overhead rate to a Job.

Illustration of predetermined overhead rate calculation.

Overview of need for predetermined overhead rate..

Example of estimating the impact of a change in sales dollars on net income using contribution margin ratio.

Cost-volume-profit analysis example A

Calculation of contribution margin ratio and break-even point in sales dollars.

Example of calculation of break-even point in units.

Example preparation of a contribution margin income statement.

A second example of regression results which demonstrate a poor fit between activity measure and mixed cost.

Example 1: Illustration and interpretation of Least Squared Regression results revealing a very good fit between activity measure and mixed cost.

Illustration of High-Low method from estimated variable costs through cost estimation formula

Example of High-Low method of separating mixed costs; through estimated variable cost per unit.

Illustration and interpretation of scattergraph.

Overview of need for and methods of separating mixed costs into fixed and variable elements.

Example and Graph of Mixed Costs

Description and graph of fixed costs.

Description, example and graph of vriable costs.

Illustration of High-Low method from estimated variable costs through cost estimation formula

Example of High-Low method of separating mixed costs; through estimated variable cost per unit.

Overview of need for and methods of separating mixed costs into fixed and variable elements.

Stress Strain Diagram Explanation