Both inlays and onlays are pre-formed in a lab before being bonded to the damaged or decayed tooth. The difference of use depends on the amount of tooth structure that has been lost to wear or decay. Your dentist will help you decide which is most appropriate for you.
Predetermined overhead rate is a rate used to charge overhead cost to jobs in production; the rate is established in advance for each period by use of estimates of total manufacturing overhead cost and of the total allocation base for the period.redetermined overhead rate is a rate used to charge overhead cost to jobs in production; the rate is established in advance for each period by use of estimates of total manufacturing overhead cost and of the total allocation base for the period.
Predetermined overhead rate is estimated overhead divided by estimated activity. The example states that estimated activity is 200,000 direct labor hours. $1,250,000 / 200,000 direct labor hours = $6.25 per direct labor hour (donât forget to label your numbers) Applying the predetermined overhead rate to jobs. Alright, so we have a rate. Now what? We must apply the rate to our jobs. The rate from our example above is $6.25 per direct labor hour. How do we apply this to our jobs? Based on the direct labor hours worked on the job. For each direct labor hour worked, we will add $6.25 of overhead to the job. Applied overhead is overhead added to a job by taking the predetermined overhead rate multiplied by the actual activity. Applied overhead is added to direct materials and direct labor to calculate total job cost. Total Job Cost = Direct Materials + Direct Labor + Applied Overhead. Every time a job is completed, overhead is applied to the job. The total cost of all the jobs completed over the course of the year is cost of goods sold. Example #2