Launch This Resource. In 1950, Erwin Chargaff published a paper stating that in the DNA of any given species, the ratio of adenine to thymine is equal, as is the ratio of cytosine to guanine. This became known as Chargaff's ratio, and it was an important clue for solving the structure of DNA. Downloads. Downloads.
The average annual overhead for a dental office (not including the dentistâs salary) is $350,000. The average clinician works 33 hours per week for 48 weeks, which is 1,600 hours per year. By taking the $525,000 average annual revenue and dividing it by 1,600 hours, we get $312 an hour to keep the office operating profitably.
At the end of the accounting period, overhead is allocated to every production order using a cost driver. In this example, table 2 shows that the total reported overhead for the cost center ârough cuttingâ was $8,500. This amount might include indirect materials, tools, parts, electricity, and insurance.his results in $50.30 as overhead for the order in the rough cutting cost center. The reader can use the same procedure to verify the overhead cost allocation for the other cost centers for order No. 1232. The total cost of this order was calculated at $4,365.10 and the unit cost was calculated at $87.30.