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The Ferris Company applies manufacturing overhead costs to products on the basis of standard direct labor-hours. The standard cost card shows that 3 direct labor-hours are required per unit of product. For August, the company budgeted to work 90,000 direct labor-hours and to incur the following total manufacturing overhead costs: During August, the company completed 28,000 units of product, worked 86,000 direct labor-hours, and incurred the following total manufacturing overhead costs:
The denominator activity in the predetermined overhead rate is 90,000 direct labor-hours.
-For August, the fixed manufacturing overhead volume variance is:
Shift Instructions
In programming and digital systems, shift instructions are used to move or "shift" bits in a register or variable to the left or right, often for operations like multiplication or division.
Bit Shift Up
Bit shift up is a binary operation that moves the bits of a binary number to the left by a specified number of positions, effectively multiplying the number by a power of two.
Bit Shift Down
A binary operation that moves bits to a lower position, effectively dividing the number by two for each shift.
Sequencer Instruction
A command in PLC programming that controls the execution of a sequence of operations or steps, typically used in automation processes.
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