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d if A mind map is a diagram used to visually organize

p lie information. A mind map is hierarchical and shows


erap eater relationships among pieces of the whole
und s gr Debit Bal.- means OH is underapplied/ OH
PRODUCT
is H i d assigned in WIP less than OH incurred
OH O lie
M tulal a pp Credit Balance- means OH is overapplied; OH
Ac than assigned in  WIP greater than OH incurred

Underapplied- less OH is applied than


p plied
L- undera
OOH ADS
IMM A TE R IA incurred; OH cost understated; Actual
to CGS COMMON ACTIVITY
FLYERS BASED
OH debited OH cost was more than expected
PACKAGING DL Hrs,
O H
Overapplied Overapplied- more OH MAchine HoursPRESS SEEDING
AVAILABILITY
G S
credited to C 0 0 ) PRICE OH cost overstated;
Sapplied;
Material Cost
PRESS LAUNCH
-2 5 G Units Production Once OH allocation rate determined
ld to CO Actual OH cost less than
5 00 So H Size/WeightPOSTERS
of can allocate OH to individual units
2 od s O TRADITIONAL
H -
f G o pp lied expected production
produced
MO ost o
BTL ADS
ra
C er ove
ra nsf OVERHEAD Predetermined OH Rate= Budgeted USD
(T
ALLOCATION MOH/ Budgeted Activity level
MOH Allocation
Rate Predetermined OH Rate Dual Application

BUDGET
ALLOCATION
Determined the
MARKET SHARE level of Capacity CUSTOMERS
KPIS STAKEHOLDERS
SALES REVENUE INTERNAL

Normal Capacity- meet ave. customer demand; Practical Capacity- assume sell all capable output
UNITS SOLD
stabilize OH rate to apply OH production;cost produce 1 Theoretical level- idle time & machine down, personal
unit not be higher in one acctg period as production was needs, day off/holidays
lower & FC were spread over fewer units Expected Capacity (Master Budget Capacity Utilization)-
output expected based on expected demand; result in diff.
Expected capacity fluctuates above or OH based on inc/dec on demand Theoritical- Practical
below normal volume Practical- Normal femydemetria.com

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