Most essential oils will float to the top; heavier oils such as clove will sink to the bottom. The two are then separated, using a separatory funnel or by siphoning. The water remaining after this process is called a hydrosol and contains minute amounts of the essential oil and other water-soluble plant constituents.
Assembler Salary. (United States). The average Assembler in the United States earns approximately $12.52 per hour. Including potential for bonuses and profit sharing â peaking near $2K and $5K, respectively â total cash payment to Assemblers can bottom out near $19K or peak near $42K depending on individual performance.
Predetermined overhead rate is estimated overhead divided by estimated activity. The example states that estimated activity is 200,000 direct labor hours. $1,250,000 / 200,000 direct labor hours = $6.25 per direct labor hour (donât forget to label your numbers) Applying the predetermined overhead rate to jobs. Alright, so we have a rate. Now what? We must apply the rate to our jobs. The rate from our example above is $6.25 per direct labor hour. How do we apply this to our jobs? Based on the direct labor hours worked on the job. For each direct labor hour worked, we will add $6.25 of overhead to the job. Applied overhead is overhead added to a job by taking the predetermined overhead rate multiplied by the actual activity. Applied overhead is added to direct materials and direct labor to calculate total job cost. Total Job Cost = Direct Materials + Direct Labor + Applied Overhead. Every time a job is completed, overhead is applied to the job. The total cost of all the jobs completed over the course of the year is cost of goods sold. Example #2