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　　6.3 Predetermined absorption rates
　　An absorption rate is the rate at which overheads are added to cots
　　Absorption rate = Overhead costs
　　Volume of activity
　　Overheads are usually added to cost units usinga predetermined overhead absorption rate, which is calculated using figures from the budget.
　　Predetermined overhead absorption rate = Budgeted production overhead
　　Budgeted production activity
　　Calculate of overhead absorption rates:
　　Step 1: estimate the total overhead for the period
　　Step 2: estimate the activity level for the period
　　Step 3: divide the estimated overhead by the budget activity level
　　Step 4: absorb the overhead into the cost unit by applying the calculated absorption rate.
　　Continued with Example 1:
　　The company allocated and apportioned budget overheads for each department are:
　　Dept. A: $ 126,268
　　Dept. B: $80,932
　　Hours worked and direct labour costs are as follows:
　　Dept.　　 A Dept. B
　　Direct labour hours            20,000　　　 4,000
　　Machine hours　　             2,000　　　18,000
　　Overhead will be absorbed on adirect labour hour basis in department A, and a machine hour basis in department B.
　　（1） What is the absorption rate for each department?
　　Solution:
　　Department A:
　　Absorption rate = Total overheads = $126,628 = $6.3/hour
　　Volume of activity 　20000 hours
　　Department B:
　　Absorption rate = Total overheads = $80,932 = $4.5/hour
　　Volume of activity　 18000 hours
　　（2）If we are given the following:
　　In department A, the company uses 2 labour hours to make a product A; in department B, the company uses 3 machine hour to make a product B, then the overhead can be absorbed into unit cot a following:
　　For product A:
　　Overhead absorbed per unit: $6.3/unit x 2 hrs = $12.6 per unit
　　For product B:
　　Overhead absorbed per unit: $4.5/hour x 3 hrs = $13.5 per unit
　　小编寄语：奋斗没有终点，任何时候都是一个起点。
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