An example of an indirect material in some manufacturing processes is cleaning solution. A similar amount of information can be derived for indirect material. However, it is possible to track some indirect labor to several jobs or batches. By definition, indirect labor is not traced to individual products. A factory-level cost is incurred because products are being produced and includes costs such as the plant supervisor’s salary and rent on the factory building. A product-level cost is incurred each time a product is produced and includes costs such as engineering costs, testing costs, or quality control costs. A batch-level cost is incurred every time a batch of items is manufactured, for example, costs associated with purchasing and receiving materials. A unit-level cost is incurred each time a unit of product is produced and includes costs such as materials and labor. The idea behind these various levels is that at each level, there are additional costs that are encountered, so a company must decide at which level or levels it is best for the company to accumulate costs. In addition, technology has made it easier to track the various activities and their related overhead costs.Ĭosts can be gathered on a unit level, batch level, product level, or factory level. 1 Technology has changed the manufacturing labor force, and therefore, the type and cost of labor associated with those jobs have changed.
For example, in the last few years, many industries have increased technology, and the amount of overhead has doubled. For many companies, and in many cases, overhead costs are now significantly larger than labor costs.
Based on the number of direct labor hours and the number of units produced for each product, the overhead per product is shown in (Figure).Īs technology costs decreased and production methods became more efficient, overhead costs changed and became a much larger component of product costs. Under the traditional method of costing, the predetermined overhead rate of $2 per direct labor hour was computed by dividing the estimated overhead by the estimated direct labor hours. For example, as shown in (Figure), Musicality determined the direct costs and direct labor for their three products: Solo, Band, and Orchestra. Manufacturing overhead was not a large cost of the product, so an overhead allocation method based on labor or machine hours was logical. Although this is ideal for printing, adding 3D models and stage views would significantly increase the flexibility of the application, even if creating the 3D models for each tool and instrument could take some time.Historical Perspective on Determination of Manufacturing Overhead AllocationĪll products consist of material, labor, and overhead, and the major cost components have historically been materials and labor. It does so by displaying a 2D layout of a stage, seen from above. To sum it up, StagePlotPro offers you a quick and efficient way of creating a stage layout for any concert. On top of that, you can manage each added instrument or tool, by positioning it to its proper place, or by aligning it with other instruments, in order to create symmetry.
By printing the schematics of each built stage layout, you can help technicians and the staff in charge with mounting and connecting the musical instruments and auxiliary tools. StagePlotPro can be used to set up the layout of a stage prior to its deployment, so that each singer and instrument player will know where their instruments are. Although it has a multitude of musical instruments available, the program makes use of other auxiliary tools, such as curtains, chairs and other objects that you might need for your scene layout.įurthermore, you can add descriptive notes for certain instruments, in case they need special handling for when the stage will be deployed. You can define its size and then work on how musical instruments will be placed on it. The application provides you with a flexible environment for plotting the layout of a stage, then print it.
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StagePlotPro is a crafty piece of software that can help you prepare a scene for a music concert, whilst ensuring that every available space is well planned and used. When it comes to stage layout, every musical instrument or auxiliary tool needs to have a well determined place. When organizing a concert or a festival, planning ahead is the best way to ensure that no unpleasant events occur.
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