1 Preheat oven to 400 degrees F (200 degrees C). 2  Unroll the pie crusts, and cut 2 6-inch rounds from the dough; cut the remaining dough into 1/8-inch strips for a lattice crust. 3  Fit the rounds into 2 5-inch mini pie dishes. Unroll the pie crusts, and cut 2 6-inch rounds from the dough; cut the remaining dough into 1/8-inch strips for a lattice crust. 2  Fit the rounds into 2 5-inch mini pie dishes. 3  In a bowl, stir together the cherries, tapioca, sugar, and almond extract; let the filling stand for 5 minutes to soften the tapioca.
In most companies, the ratio of direct labor to indirect labor is about 3 to 1. The better companies get closer to 4 to 1. In most companies direct labor spends about 70% of its time actually working on making the product, with the rest spent on meetings, downtime, waiting for parts, paid breaks, and other things that do not create value.
These estimates are based on the previous yearâs overhead costs and direct labor hours and are adjusted for expected increases in demand the coming year. The predetermined overhead rate is $32 per direct labor hour (= $8,000,000 Ã· 250,000 direct labor hours).Thus, as shown in Figure 3.1 Using One Plantwide Rate to Allocate SailRite Companyâs Overhead , products are charged $32 in overhead costs for each direct labor hour worked.nswer: The choice of an allocation method depends on how managers decide to group overhead costs and the desired accuracy of product cost information. Groups of overhead costs are called cost poolsA collection of overhead costs, typically organized by department or activity. .