Highland industries makes custom yachts using a job cost accounting system. in anticipation of a busy year for 2019, highland’s accountant estimated the following overhead costs for 2019: machinery maintenance $181,350 utilities $226,380 supervision $191,000 materials handling cost $67,000 building occupancy costs $98,270 indirect materials $31,650 in the past, highland has used direct labor hours to allocate overhead to the various yacht building jobs and they anticipate using the same for 2019. highland anticipates using a total of 72,000 direct labor hours in 2019. at the beginning of 2019, highland had no yachts in process or finished but did have $202,000 in raw materials left over from 2018. during 2019, highland began work on 3 yachts (a, b, c). they also purchased and paid for $2,355,000 in raw materials. the predetermined overhead rate using direct labor hours for 2019 would be:

predetermined overhead per direct labor hour: $11.02

Explanation:

To solve for overhead rate we determinate the expected cost and distribute them over a cost driver which is, in this case; direct labor hours

Expected overhead cost:

Machinery maintenance   $   181,350

Utilities                              $  226,380

Supervision                        $   191,000

Materials handling cost     $    67,000

Building occupancy costs $    98,270

Indirect materials               $     31,650

Total overhead:                 $  795,650

Total direct labor:    72,000

Overhead rate:   795,650 / 72,000 = 11.0206944= $11.02

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

there's 11 people for the 1st position. then, no matter who gets it, there's only 10 left for the second, and then 9 left for the third. 11 x 10 x 9 = 990.   the answer is there are 990 different ways the positions can be filled by these applicants