The Tabula Manufacturing Company has been in business for one month. At the end of month the company had the following accounts: Materials used K 5 000.00 Direct labour 10 000.00 Indirect labour 3 000.00 Indirect materials 2 000.00 Labour fringe benefits 1 000.00 Supervisor’s salary 1 000.00 Depreciation Machinery 2 000.00 Miscellaneous factory overhead 1 000.00 Heat and light 500.00 Insurance on plant 1 500.00 The company processed two jobs during the month with costs as follows: Job 101 Job 102 Materials cost K3 000.00 K2 000.00 Direct labour cost K6 000.00 K4 000.00 Direct labour hours 4 000.00 3 000.00 Machine hours 2 000.00 1 000.00 The company does not use a predetermined rate for factory overhead. The rate is computed at the end of each month. Required Use both the direct labour hours and machine hours to compute: 1) The overhead rates for the month (5 pts) 2) The overhead cost for each job (5pts) 3) The total cost for each job (10 pts) 4) Briefly describe the difference between Job order and process costing, citing relevant examples (5 pts).
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I just purchased a 4 position cam switch to be used to operate a 3-speed blower motor. The motor is a 10 amp motor and has 3 wires that are used to control speed. The cam switch was rated at 660V 20 amps but when I received it, I noticed that it has AC-15 operational current rating (Ie) of 4/5 amps. If I am reading the label correctly. the 4/5 amps is related to 440v/220V (Ue). Other ratings are AC-3: 5.5A, AC2: 7.5A and AC-4: 1.5A. My questions are 1) Is it safe to use this switch with the motor I have 2) what is the difference between the 20 amp Ith ratting and the Ie operational ratings?
