Shenzhen has a warm temperate climate with dry winters and hot summers. The area within 25 mi of this station is covered by oceans and seas (35%), croplands (30%), grasslands (15%), shrublands (10%), and forests (8%).he warm season lasts from May 14 to October 15 with an average daily high temperature above 85AÂ°85Ã¢. F the hottest day of the year Is july, 30 with an average high OFÂ°91a 91Ã¢ f and LOWÂ°Of. 81a 81Ã¢ f the cold Season lasts from December 14 to february 24 with an average daily HIGHÂ°Temperature. below 70a 70Ã¢ f
Divide the $40,000 costs by the 20,000 units produced to get your normal factory overhead cost of $2 per unit. If your actual direct materials are $5 per unit, the actual direct labor is $8 per unit and the normal factor overhead is $2 per unit, it costs you $15 to manufacture one unit.Since your normal costs remain fixed, any unusual price change is the result of higher direct materials or direct labor costs.or example, it takes $2 of direct materials and 4 labor hours at $10 per hour, or $40, to produce one completed unit at $42 per unit. The actual indirect costs are $1 per unit. Your total actual cost per unit is $43. If you produce 10,000 units, your actual manufacturing costs are 10,000 multiplied by $43, or $430,000.
How do you calculate the total manufacturing cost?? Weaver Company's predetermined overhead rate is $18.00 per direct labor-hour and its direct labor wage rate is $12.00 per hour.