0.7 hours per unit =. 250,000. The budgeted overhead rate = $3,600,000 600,000 direct labor hours = $6.00 per direct labor hour. In practice, the factory would track costs by batch, or perhaps weekly, but to simplify our example, we record only one journal entry for each type of transaction..7 hours per unit =. 250,000. The budgeted overhead rate = $3,600,000 600,000 direct labor hours = $6.00 per direct labor hour. In practice, the factory would track costs by batch, or perhaps weekly, but to simplify our example, we record only one journal entry for each type of transaction.
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To cook filet mignon on a charcoal grill, cook the meat uncovered using medium coals, turn once while grilling, wrap in foil after transferring to a plate, and serve after five minutes. When cooking a 1-inch cut, grill for 10 to 12 minutes to achieve a medium-rare steak and 12 to 15 minutes to achieve medium-done meat.