{"version":"1.0","provider_name":"The Training Place of Excellence","provider_url":"https:\/\/www.thetrainingplace.org\/blog","author_name":"ttpAdmin","author_url":"https:\/\/www.thetrainingplace.org\/blog\/author\/ttpadmin\/","title":"Overhead absorption rate - The Training Place Blog","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"swuFus0JFW\"><a href=\"https:\/\/www.thetrainingplace.org\/blog\/2021\/03\/overhead-absorption-rate\/\">Overhead absorption rate<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.thetrainingplace.org\/blog\/2021\/03\/overhead-absorption-rate\/embed\/#?secret=swuFus0JFW\" width=\"600\" height=\"338\" title=\"&#8220;Overhead absorption rate&#8221; &#8212; The Training Place of Excellence\" data-secret=\"swuFus0JFW\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.thetrainingplace.org\/blog\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"&nbsp; OVERHEAD ABSORPTION RATE JTM Ltd is looking to calculate the unit cost for one of its products. It needs to calculate an overhead absorption rate to apply to each unit. The methods it is considering are: \u00b7 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0direct labour hours \u00b7 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0machine hours \u00a0The factory activity forecast is as below: Machine hours 15,000 hrs ... Read More"}