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Macintosh Picture Format  |  1995-12-10  |  17.7 KB  |  296x183  |  8-bit (45 colors)  |  [PICT/BABL]
   ocr: Fixed manufacturing: overhead AC= E5.00 Fixed manufacturing overhead is absorbed into the units of production by means of applying an absorption rate calculated using the formula: Budgeted fixed Fixed overhead manufacturing overhead absorption rate (FOAR) Budgeted activity Theretore, in our example we get: EO.A.R. = £150,000/ /30,000 units - E5per unit.