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Approaches to disposing of over- or under-applied Manufacturing overhead.
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Calculation of over or under-applied manufacturing overhead.
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Illustration of the application of predetermined overhead rate to a Job.
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Illustration of predetermined overhead rate calculation.
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Overview of need for predetermined overhead rate..
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Example of estimating the impact of a change in sales dollars on net income using contribution margin ratio.
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Cost-volume-profit analysis example A
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Calculation of contribution margin ratio and break-even point in sales dollars.
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Example of calculation of break-even point in units.
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Example preparation of a contribution margin income statement.
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A second example of regression results which demonstrate a poor fit between activity measure and mixed cost.
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Example 1: Illustration and interpretation of Least Squared Regression results revealing a very good fit between activity measure and mixed cost.
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Illustration of High-Low method from estimated variable costs through cost estimation formula
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Example of High-Low method of separating mixed costs; through estimated variable cost per unit.
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Illustration and interpretation of scattergraph.
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Overview of need for and methods of separating mixed costs into fixed and variable elements.
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Example and Graph of Mixed Costs
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Description and graph of fixed costs.
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Description, example and graph of vriable costs.
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Illustration of High-Low method from estimated variable costs through cost estimation formula
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Example of High-Low method of separating mixed costs; through estimated variable cost per unit.
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Overview of need for and methods of separating mixed costs into fixed and variable elements.
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A video explaining cost flow methods.
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A video explaining cost flow methods.
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