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.
Posted in: Job-order costing system. Predetermined overhead rate is used to apply manufacturing overhead to products or job orders and is usually computed at the beginning of each period by dividing the estimated manufacturing overhead cost by an allocation base (also known as activity base or activity driver). $8.00 per direct labor hour. Notice that the formula of predetermined overhead rate is entirely based on estimates. The overhead applied to products or job orders would, therefore, be different from the actual overhead incurred by jobs or products.