Launch This Resource. In 1950, Erwin Chargaff published a paper stating that in the DNA of any given species, the ratio of adenine to thymine is equal, as is the ratio of cytosine to guanine. This became known as Chargaff's ratio, and it was an important clue for solving the structure of DNA. Downloads. Downloads.
The average annual overhead for a dental office (not including the dentistâs salary) is $350,000. The average clinician works 33 hours per week for 48 weeks, which is 1,600 hours per year. By taking the $525,000 average annual revenue and dividing it by 1,600 hours, we get $312 an hour to keep the office operating profitably.
Based on the unit cost for each overhead activity, the amount of overhead cost from each overhead activity assigned to the product is as follows: $500 per test x five tests = $2,500, $200 per setup x eight setups = $1,600 and $100 per cleaning x 10 cleaning = $1,000.ince the product has 1,000 in-production units, overhead cost per unit is calculated as $5,100/1,000 units = $5.10 per unit. This is less compared to the $7 per unit overhead cost calculated using the traditional overhead cost allocation, but it reflects more of the actual overhead cost behaviors.