CALCULATING MULTI-FACTOR PRODUCTIVITY FOR FINLAND

With standard capacity set at 10,000 standard productive hours per month, the following standard cost sheet was set up for one unit of product: Direct material-5 pieces @ $2.00 $10.00 Direct labor (variable)-1 sph @ $3.00 3.00 Manufacturing overhead: Fixed-1 sph @ $3.00 $3.00 Variable-1 sph @ $2.00 2.00 5.00 ................
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