When Should an Overtime Premium of Direct Manufacturing Labor Be

question 212

Essay

When should an overtime premium of direct manufacturing labor be considered an indirect manufacturing cost? A direct manufacturing cost?

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Definitions:

Atkinson Cycle

A modified four-cycle gasoline engine. Compared to the conventional model, the intake stroke in the Atkinson cycle is allowed to continue longer, until the piston is moving back up to compress the air-fuel mixture. This forces some of the air-fuel charge from the cylinder and back into the intake. The reduced charge generates less power but also uses less fuel and produces fewer emissions.

Intake Valve

A valve in an engine that opens to allow air-fuel mixture into the combustion chamber during the intake stroke.

Compression Stroke

The stage of engine operation during which the air-fuel mixture is compressed in the cylinder by the upward motion of the piston.

Torque

A rotational force that is applied to an object, typically measured in Newton-meters or foot-pounds.