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Common in the manufacturing industry, the predetermined overhead rate for machine hours is a production overhead cost. The rate is used to identify the expected costs of machine production, which ...

Even if you own a machine outright, you're paying interest on the capital tied up in it. If you borrow operating capital, the rate may be equal to the percentage on your line of credit (which you ...

In a recent column, my comments covered the need for contractors to do their homework, including determining machine and crew rates, tech rates, burden rates, profit margin, etc. I discussed the ...