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.
If $420,000 is estimated manufacturing overhead cost for a period and the company uses machine hours as the activity driver (see first paragraph of the main article), then you need to divide $420,000 by 60,000 hours. The predetermined overhead rate would be $7.00 per machine hour as calculated below: $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. This difference is eliminated at the end of the period.