Procedure: 403.A-Calculating Rates for Revenue Producing Activities (RPA)
Appendix 1 Schedule XII
Final Unit Rate Calculation
Composite Rate per Unit (From Schedule XI) |
$37.92 |
|
*Direct Materials (4 Sheets film @ $1.00 each) |
4.00 |
|
Total Direct Cost Per Unit |
$41.92 |
|
Overhead @ 44% of MTDC (if applicable) |
18.44 |
|
Final Rate Per Unit |
$60.36 |
|
*Direct materials are those which are used in a quantity directly related to number of units produced. They either become part of the finished product, or are consumed in the production process in a measurable amount per unit. Thus direct materials are not included in the hourly rate calculation, but are added later on a per unit basis.
Procedure: 403.A-Calculating Rates for Revenue Producing Activities (RPA)