An Electrical Generating Plant Operates at a Boiler Temperature of 200

question 21

Multiple Choice

An electrical generating plant operates at a boiler temperature of 200 $\degree$ C and exhausts the unused heat into a nearby river at 20 $\degree$ C. What is the maximum theoretical efficiency of the plant? (0 $\degree$ C = 273 K)

• A) 61%
• B) 38%
• C) 21%
• D) 41%

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Definitions:

Predetermined Overhead Rate

A calculation used in cost accounting to allocate overhead costs to products or job orders based on a set formula before the period begins.

Direct Labour-hours

The total number of labor hours spent directly on the production of goods or services.

Job-order Costing

A costing method used to track costs to individual jobs or batches, assigning direct costs and allocating indirect costs to each job.

Labour Time

The total hours worked by employees measurable for a specific period, often used for costing and productivity analysis.