Kenneth teaches chemistry. He wants to show in a presentation how electrons travel around the nucleus of an atom. He wants to have the word “electron” move around the word “proton,” and as it is doing so, he wants it to pulse while onscreen. Which aspects of animation would he most likely use?
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Ответ:
$3; $4.5
Explanation:
Total direct labor hour:
= Handbags + Moccasins
= (60,000 × 2) + (40,000 × 3)
= 120,000 + 120,000
= 240,000 direct labor hours
Total Overheads = $360,000
Overhead rate per direct labor hour:
= Total Overheads ÷ Direct labor hour
= $360,000 ÷ 240,000
= $1.5
Total OH cost per unit for handbags:
= OH rate per DLH × DLH per unit
= $1.5 × 2
= $3
Total OH cost per unit for Moccasins:
= OH rate per DLH × DLH per unit
= $1.5 × 3
= $4.5