Free Essay

Brass

In:

Submitted By mcendico
Words 1487
Pages 6
Experiment 5 - Cold Work, Recovery, Recrystallization and Grain Growth Objective To study the effects of cold working on the microstructure and mechanical properties of 70/30 Cartridge Brass. Background A small percentage of the energy expended in plastically deforming a material remains stored in the metal as an increase in internal energy. Changes are produced in both its physical and mechanical properties. Principally, there is a marked increase in hardness and electrical resistivity with the amount of cold working. Microstructurally, this increment in internal energy is associated with an increase in the dislocation density as well as the density of point defects, such as vacancies and interstitials. For most metals, the dislocation density increases from the values of 106-107 lines/cm2 (typical of the annealed state) to 108-109 after a few percent deformation and up to 1011 -1012 lines/cm2 after heavy deformation. At a more macrostructural level, the grains become markedly elongated in the direction of working and heavily distorted. This distortion is evident from a bending of annealing twins and from unevenness in etching caused by local strain inhomogeneities. While the increased hardness and strength that result from the working operation can be important, it is often necessary to return the metal to its initial condition by annealing. This usually means holding the cold worked metal at a temperature above about 1/3 of the absolute melting point for a period of time. The annealing treatment is divided into three distinct regions: 1. Recovery: This usually occurs at low temperatures and involves motion and annihilation of point defects as well as annihilation and rearrangement of dislocations resulting in the formation of subgrains and subgrain boundaries (e.g., tilt and/or twist low-angle boundaries). A distinctive feature of the recovery process is that it does not involve any change in the grain structure of the cold-worked metal, the only changes taking place are the dislocation arrangements within the existing grains. Small changes in hardness that are sometimes observed during recovery can be attributed to the decrease in the dislocation and point defect density and to the growth of the subgrains. 2. Recrystallization: If increased thermal activation is available (i.e., if the temperature is raised) nucleation and growth of strain-free grains in the deformed matrix will take place. As these grains grow, the dislocations in the matrix are annihilated at the boundaries of the newlyformed grains. Strength and hardness decrease considerably and ductility increases. The lowest temperature at which stress-free grains appear in the structure of a previously plastically deformed metal is termed the recrystallization temperature. This depends upon the grain size, the severity of plastic deformation, and the presence of solute atoms or second phase particles. The recrystallization temperature is usually 1/3-1/2 the absolute melting point of the material.

3. Grain Growth: If a recrystallized material is further annealed at the same temperature or at a higher temperature grain growth usually occurs. Boundaries between annealed grains migrate and larger grains grow by an increase in the average grain size (or a decrease in the ASTM grain size number, n). Grain growth depends on the fact that the grain boundary energy of the material is reduced due to the decrease in grain boundary area for a given volume of material. The effect of recovery, recrystallization and grain growth on grain size, internal stress and strength (or hardness) of a plastically deformed material is illustrated schematically in Figure 51.

Measurement of Hardness Throughout this experiment, hardness measurements will be made using a Rockwell hardness tester. A 1/16" steel ball indentor with either a 60 or 100 kg load corresponds to the Rockwell F or Rockwell B scales. Hardness value may be calculated from the load applied divided by the surface area of the indentation. However, the instrument you will use is calibrated to read hardness values directly. Consult with the instructor before operating the hardness tester. You should run a hardness test on the test standard for the particular scale being used before and after each set of measurements. At least three hardness measurements should be made on a smooth surface of each specimen to achieve statistical significance. If your hardness values fall below 20 or above 100, you need to change hardness scales. Procedures You are provided with one rectangular strip of 70/30 brass (Cartridge Brass). The strip is fully annealed. On the fully-annealed strip (THICKER brass sample), perform the following: 1. Measure the initial thickness and hardness

2.

3.

Reduce the thickness 50% by many small rolling steps. Make sure to measure the thickness and hardness after each pass through the rolling mill. Tighten the rolls only a small amount at each step or a safety pin will break. Plot a curve of hardness vs. percent reduction in thickness.

On the cold-rolled sample (flattened, slightly warped piece of brass), perform the following: 1. Measure the hardness using Rockwell B scale 2. Cut the specimen into eight pieces about 1/2 in. long 3. Heat the eight pieces for 30 minutes at the following temperatures: specimen Temperature °C Temperature °F 1 250 480 2 300 570 3 350 660 4 400 750 5 500 930 6 600 1110 7 700 1290 8 reference

4. 5.

After heating, quench the specimens in cold water. Measure the hardness values of each of the eight specimens after the above heat treatment using the B scale. Plot a curve of hardness vs. annealing temperature.

Microstructural Investigation Grain size determination is described in Appendix F, which should be read at this point. You will be provided with a set of polished and etched samples at different aging temperatures. Examine these samples with the optical microscope noting grain size and shape. Determine quantitatively, the ASTM grain size number for the four highest annealing temperatures' samples. Be careful in handling these polished samples as they are very susceptible to scratching. They might be slightly tarnished; in this case you might have to repolish them on the wheel and re-etch. Take photographs of the polished and etched samples microstructure. You may use this to study the effects of annealing on microstructure. Use the software to measure and label several grains. Write-Up No report is required; however the data and questions below should be included in your notebook. 1. In Excel, plot a curve of (RB) hardness vs. percent reduction in thickness (on x-axis). 2. In Excel, plot (RB) hardness (on y-axis) vs. annealing temperature (on x-axis). 3. Plot the ASTM grain size number (n) vs. temperature for the three highest annealing temperatures. 4. Photograph the microstructures at each of the different temperatures of annealing.

Glossary of Terms Understanding the following terms will aid in understanding this experiment. Annealing -A heat treatment used to eliminate part or all of the effects of cold working. Cold working - Deformation of a metal below the recrystallization temperature. During cold working, the number of dislocations increases, causing the metal to be strengthened as its shape is changed. Dislocation density - The number of dislocations per unit volume in a material. Grain growth - Movement of grain boundaries by diffusion in order to reduce the amount of grain boundary area. As a result, small grains shrink and disappear while other grains become larger. Interfacial energy - The energy associated with the boundary between tow phases. Matrix - Typically the first solid material to form during cooling of an alloy. Usually, the matrix is continuous and a second phase precipitates from it. However, in some complex alloys, the matrix is more difficult to define. Nucleation - First stage of a phase transformation, such as precipitation. Preferred orientation - An alignment of grains, inclusions, or other microstructural features in a particular direction of plane in material as a result of its processing. Plastic deformation - Permanent deformation of the material when a load is applied, then removed. Recovery - A low-temperature annealing heat treatment designed to eliminate residual stresses introduced during deformation without reducing the strength of the cold worked material. Recrystallization - A medium-temperature annealing heat treatment designed to eliminate all of the effects of the strain hardening produced during cold working. Nucleation and growth of a new stress-free microstructure occurs. Recrystallization must be accomplished above the recrystallization temperature. Recrystallization temperature - The temperature above which the effects of strain hardening are eliminated during annealing. The recrystallization temperature is not a constant for a material but depends on the amount of cold work, the annealing time, and other factors. At this temperature atomic mobility becomes high enough to allow recrystallization. This temperature is usually one-third to one half the melting temperature (in degrees Kelvin). References 1. Van Vlack, Elements of Materials Science and Engineering, Chapter 6 2. Barrett, Nix and Tetelman, The Principles of Engineering Materials 3. ASM Handbook, Vol. 2, Heat Treating and Cleaning of Metals 4. Flinn and Trojan, Engineering Materials and Their Applications, Chapter 3

Similar Documents

Premium Essay

Brass Instruments

...December 6, 2012 Brass Instruments The brass family has a variety of instruments that have the ability to cover a wide range of sounds. Brass instruments have changed greatly since the beginning of time. Throughout history, the manufacturing of brass instruments has become more complex by using different materials, dimensions, and including valves. Compositions have been composed to show off the capabilities of brass instruments through concertos and solos. With that being said, famous musicians have created a reputation for their musical talents by playing instruments in the brass family. The sacbut and piccolo trumpet are two instruments included in the brass family and will be focused on due to their unique qualities. The brass family is a unique group of instruments that has helped change the compositions of music throughout history. History of Brass Instruments Before the history of brass can be described, people have to understand what a brass instrument entails, “a brass instrument is defined as an “aerophone,” which means it is an instrument where the musician must blow air into the instrument. The musician produces the tone by buzzing the lips into what is generally a cup-shaped mouthpiece. It doesn’t mean that the instrument is necessarily made of brass, since instruments that are made of other metals, wood, horn, or even animal bone are included in the family of brass instruments.” (Wilken) Before the Renaissance period, the brass instruments were very...

Words: 2568 - Pages: 11

Free Essay

Alliance Brass Quartet

...The performance I went to at Arts Fest was the Alliance Brass Quintet. I was able to get three of their names. Their French horn player, Kelly Langeveir, started on the trumpet, and switched to the French horn so that she could be in a higher chair placement. Mary Linguini, who was a trumpet player, grew up in Chicago, and started trumpet in 4th grade. William, who played the euphonium was born in Louisiana, and teaches music as a private lesson teacher. There was one more man, who was large, and another woman, who both did not introduce themselves. All of their music sounded amazing, and it was all in sync. The combination of the trombone, trumpets, euphonium, and French horn gave a connected and grand feel to the music. One of the most important things that I learned from the performance was how nice the brass instruments could sound. I don’t usually hear instruments sound that nice, like in our band it is not usually tuned and you hear lots of imperfections. The way they played it sounded perfect. Another thing I learned was that German Opera music sound’s melodious and pleasant, not loud and ear-shattering like I thought it would be when they announced it. I didn’t even know you could play opera on instruments, I thought it was something you did with your voice, and singing. I also learned that a coronet is a song which sounds very royal, it sounded as if I was walking in a castle, at a ball or a formal party. I had many favorite parts to this performance. Overall, I...

Words: 436 - Pages: 2

Premium Essay

Shostakovich The Big Bold Brass Analysis

...THE BIG BOLD BRASS On Tuesday, November the 3rd, the grade 9 music band went to the Roy Thomson Hall to see the Toronto symphony orchestra: The Big Bold Brass. The first music piece played in the orchestra was the “Festive Overture” composed by Shostakovich. Shostakovich is a Russian pianist and composer and he is well known for his impressive skilled musical talents at a young age. The Second piece presented to us, is called the “Fanfare from la Pe ́rie” by Paul Dukas. It was composed in1911. This piece is based on a young prince, who travelled to the end of the world, searching for a lotus flower of immortal. The third piece of music is called the Fnugg, written by Oysetein Baadsvik. He was the first tuba player to go as a soloist,...

Words: 370 - Pages: 2

Premium Essay

Orchid City Brass Band Research Paper

...Tapfuma Haye Patsis, Nicholas MUL 1010 11-19-2014 Word Count: 1153 The Orchid City Brass Band Sunday night 7:00PM, November 16, 2014 at the Kravis Center Gosman Amphitheatre I experience an exceptional performance from The Orchid City Brass Band. The Orchid City Brass Band is a British-Style brass band. British-style brass bands originated during the mid 19th century as a form of entertainment for middle class audiences mainly in Northwest England. The Brass band consists of cornets, tenor, and baritone horns, euphoniums, trombones, tubas and percussion. American composers have created some of the finest works for brass bands. In the summer of 2012 The Orchid City Brass Band was founded in West Palm Beach, with some of America's best...

Words: 1130 - Pages: 5

Free Essay

Copper Recycling 1995

...Litho Plates | Aluminum Wheels Aluminum Radiators Aluminum Auto Part | INSULATED WIRE Power Cable House Wire Communication Wire | Romex Computer Wire C.A.T.V. Cable | Aluminum Wire Lead Wire | HIGH TEMP ALLOYS Alnico Hastalloy Haynes Inconel Invar Kovar | L-605 Mallory Maraging Molybdenum Monel Nickel   | Rene Stellite Titanium Tungsten Alloys Tungsten Carbide Waspalloy | COPPER Bare Wire Burnt Wire Tubing | Motor Windings Sheet & Plate Turnings/Chips | Radiators Castings/Forgings | BRASS Yellow Brass Plumbing Brass Red Brass | Foundry Brass Clips Brass Turnings | Brass Radiators All types of Bronze    | Sun-Lite Metals, Inc.2210 East 85th StreetLos Angeles, California 900011721 S. Bluff Rd. Montebello, California 90640Business: 323-581-7772Toll-Free: 800-529-7772Fax: 323-581-0806info@sunlite-metals.com Industrial Account ContactAngel Avila: 323-359-5965 Buyers: Scrap Metal, Alloy, Recycling Los Angeles, Exporter Servicescrap metal Los Angeless Why settle for less when you can...

Words: 955 - Pages: 4

Premium Essay

Destin Brass

...Destin Brass Production Company   Contents Executive Summary ...................................................................................................................... 2 Problem Statement ....................................................................................................................... 2 Key Decision Criteria .................................................................................................................... 3 Alternatives Analysis ..................................................................................................................... 3 Recommendations ........................................................................................................................ 4 Action and Implementation Plan ................................................................................................... 5 Outcome Measure Specification ................................................................................................... 7 Textbook Questions ...................................................................................................................... 7 Appendix ....................................................................................................................................... 9 Exhibit 1. Net income in traditional and ABC systems. .................................................................. 12  Exhibit 2. Cost per unit based on ABC method .............................

Words: 2693 - Pages: 11

Premium Essay

Destin Brass

...| | | | | | | | | | | | | | | | |Destin Brass Products | | | | | | | | | | | | | | | | | ...

Words: 755 - Pages: 4

Premium Essay

Destin Brass

...ACCT 6218 Sec 01 12/10/11 I would recommend that Destin Brass stay in the flow control market by increasing current prices. However, I would also recommend amending the goal of having a 35% gross margin across all three products. Currently Destin Brass is selling their Flow Controllers for a few dollars under cost. After getting buy-in about lowering target gross margin for Flow Controllers, I would recommend a selling price of $120. This is less than a $25 price increase and in my marketing experience, price increases of less than $25 usually have an effect of less than 5% on consumer demand. This data is valid only for products priced around the $100 range. Destin Brass also has the advantage of being the only supplier in town so they should not see a drastic change in demand. Another reason for the modest price increase is that it may prevent competitors from jumping into the market. For example, if Destin Brass stuck with their goal of 35% gross margin across the board, they would have to sell Flow Controllers for $155. This large profit could entice other companies to shell out the money in start-up costs and start competing. Once Destin knows the true impact of the price increase, they should immediately go about finding ways to reduce the production costs of flow controllers. Before implementing this price increase, I would be up front with the customers to let them know why there is another price increase. If Destin has formed collaborative relationships...

Words: 552 - Pages: 3

Premium Essay

Destin Brass

...Destin Brass Products Destin Brass produces three products used for water purification systems: valves, pumps and flow controllers. They are seeing high competition in the pumps market while competitors are reducing the prices on pumps. Because they do not have any design advantages to their product, they feel they need to follow the market and lower their prices as well. A meeting was held to discuss the declining profits and a proposal to change their overhead allocation method was proposed. 1.) Use the Overhead Cost Activity Analysis in Exhibit 5 and other data on manufacturing costs to estimate product costs for values, pumps and flow controllers. Based on the information in the case, the cost of valves is $39, the cost of pumps is $81 and the costs of flow controllers is $147. The breakdown of the analysis is below. Total Values Pumps Flow Controllers Manufacturing Costs Material Cost per Unit 16 20 22 Units per Month 7500 12500 4000 Material Cost per Month 120000 250000 88000 Labor Costs Production runs per month 1 5 10 Setup Labor Hours per Production Run 8 8 12 Run Labor Hours per Unit 0.25 0.5 0.4 Setup Labor Hours per Month 8 40 120 Run Labor Hours per Month 1875 6250 1600 Labor Costs per Hour 16 Setup Cost per Month 128 640 1920 Run Labor Cost per Month 30000 500000 256000 Machine Usage Costs Machine Usage Hours per Unit 0.5 0.5 0.2 Machine Usage Hours per Month 10800 3750 6250 800 Machine...

Words: 853 - Pages: 4

Premium Essay

Destin Brass

...Introduction Destin Brass Products Co. is a Florida based manufacturing company specializing in brass components that are used in fluid distribution systems within the water purification industry. They operate one manufacturing facility and focus on the machine and assembly steps of three products: valves, pumps and flow controllers. Recently, Destin has been facing increasing price competition on their line of pumps which is causing them to continually reduce prices resulting in lower margins. The inverse is happening in the market for flow controllers as there is no direct competition allowing for price increases. Although competition exists for their third product, valves, there has been no downward price pressure so the pricing and margins have remained stable. Problem Statement In trying to determine how competitors have been able to continually lower their pricing for pumps, Destin has taken a closer look at the cost accounting for their product lines, specifically how overhead costs are allocated to the products. Their current cost account system is a traditional system which allocates overhead cost on the bases of production-run labor cost. Although Destin has a narrow range of products they are now at the point where they need more specific information on actual products costs to better determine pricing and profitability. The overhead and support costs need to be split in a more granular way and traced to the specific products in order to more accurately understand...

Words: 746 - Pages: 3

Free Essay

Gsgsgs

...IS : 28 - 1985 ( Reaffirmed 2001 ) Indian Standard SPECIFICATION FOR PHOSPHOR BRONZE INGOTS AND CASTINGS ( Fourth Rer+siorz ) Second Reprint May 1997 IJDC 669.35’779-412 0 Copy-iglrt 1986 BUREAZJ OF INDIAN STANDARDS MANAK BIIAVAN, 9 BAHADUR SHAH ZAFAR MARG NEW DELHI 110002 Gr 3 August 1986 IS:28 -1985 Indian Standard SPECIFICATION FOR PHOSPHOR BRONZE INGOTS AND CASTINGS ( Fourth Revision ) Copper and Copper Alloys Sectional Committee, Cha:rman DR L. R. VAIDYANATE Indian Copper Representing Development SMDC 11 Centre, Calcutta h4tmbrrJ SHSI D. DE SA~KAR ( Altrrnatc to Dr L. R. Vaidyanath ) Bralco Metal Industries Pvt Ltd. Bombay SHRI DEV KUYAR AWAKWAL SHHI RAJ KU~AR AWARWAL ( Altnnute ) Ministry of Defence ( DC1 )/DPI (N) SARI BACEITAR SIKWH SERI M. R. ACHARYA (Alternate) National Test House, Calcutta SH~I K. L. BARUI SHRI H. P. DUBEY ( Altnnatr ) Indian Telephone Industries Ltd. Bangalore SHRI J. NAOESH BRATT SEW A. R. SUKUIUARAN ( Akmatr ) Hindustan Cables Ltd, Burdwan SERIC.D. BHATTAOHAR~YA SHRX M. JHA ( Altcmat~ ) Raahtriya Metal Industries Ltd, Bombay SERI BALK~~HNA BINANI DB V. S. PATKAR ( Aftematr ) Hindustan Copper Ltd, Calcutta DR S. K. BISWAS Alcobex Metalr (P) Ltd, Jodhpur PROP A. D. BOHR A SHRI S.D.NARKEADE (Afternutr) NE0 Pipes & Tube Co Ltd, Calcutta SERI P. R. DHAR SHRl A. K. MITRA ( Alt#~t# ) Ministry of Finance ( India Government Mint ), Sn~r H. N. GUPTA Calcutta Bharat Heavy Electricals Ltd SHRI...

Words: 3486 - Pages: 14

Free Essay

Bvnhbnm

...Dental Amalgam 1.Dental Amalgam ● Amalgam: is an alloy of mercury with one or more other metals. ● Dental amalgam alloy: is an alloy that contains solid metals of silver, tin, copper and some times zinc. ● Dental amalgam: is the alloy that results when mercury is combined with the previously mentioned alloys to form a plastic 1.Composition of Dental Amalgam: ●Silver ●Tin ●Copper ●Zinc ●Indium and Palladium ●Mercury 1.Classification of Dental Amalgam Alloys 1. Conventional (Low Copper )Alloy: (a ) 2. Lathe-cut Particles. 3. Spherical Particles (b ) Classification of Dental Amalgam Alloys 1. High copper (a ) alloy: 2. Admix Alloy. 3. Unicompositional alloy. (b ) 1.Silver -Tin Binary System 1.Setting Reactions of Dental Amalgams: 1.Low Copper Alloy: Ag3Sn + Hg Ag2Hg3 + Sn8Hg + Ag3Sn ( ) ( 1) ( 2) ( ) 54%-56% 11-13% 27-35% H g H g 2 1 Setting Reactions of Dentalalloy Amalgams: 1. High copper 1. Admixed alloy 1. Ag3Sn + AgCu + Hg Ag2Hg3 + Sn8Hg + Ag3Sn + AgCu ( )( 1)( 2)( ) 1. Sn8Hg + AgCu Cu6Sn5 + Ag2Hg3 + Ag3Sn ( 2) ( ) ( 1 ) ( ) 1. High copper alloy Setting Reactions of Dental Amalgams: 1. Unicompositional Alloy: Ag3Sn + Cu3Sn + Hg Cu6Sn5 + Ag2Hg3 ( ) ( ) ( ) ( 1) Microstructure of Set Low Copper Amalgam. (Ag3Sn) 2 (Sn8Hg) Void s 1 (Ag2Hg3) Microstructure of Set HighCopper Admixed Amalgam. 1 (Ag2Hg Eutectic3) (Ag3Cu2) (Cu6Sn5) (Ag3Sn) 1.Properties of Dental Amalgam 1.Properties of Dental...

Words: 721 - Pages: 3

Premium Essay

Destin Brass

...EXHIBIT 1 | | | | | | Total | Valves | Pumps | Flow Controllers | Manufacturing Costs |   | | |   | Material Cost per Unit |   | $ 16 | $ 20 | $ 22 | Units/Month |   | 7,500 | 12,500 | 4,000 | Material Cost per Month |   | 120,000 | 250,000 | 88,000 | |   | | |   | Labor Unit Cost |   | | |   | Production Runs per Month |   | 1 | 5 | 10 | Set-up Labor Hrs/Prod. Runs |   | 8 | 8 | 12 | Run Labor Hrs/Unit |   | 0.25 | 0.5 | 0.4 | |   | | |   | Set-up Labor Hrs per Month* |   | 8 | 40 | 120 | Run Labor Hrs per Month |   | 1,875 | 6,250 | 1,600 | Labor Cost/ Hr | $ 16 | | |   | Set-up Cose per Month |   | 128 | 640 | 1920 | Run Labor Cost per Month |   | 30,000 | 100,000 | 25,600 | |   | | |   | Machine Usage Costs |   | | |   | Machine Usage Hrs per unit |   | 0.5 | 0.5 | 0.2 | Machine Usage Hrs per Hrs per month* | 10800 Total Hrs | 3,750.00 | 6,250.00 | 800.00 | Machine Usage cost per Month* | $25 | 93,750 | 156,250 | 20,000 | |   | | |   | Manufacturing Overhead Costs* |   | | |   | Receiving Costs | 20,000.00 | 600 | 3,800 | 15,600 | Handling Costs | 200,000.00 | 6,000 | 38,000 | 156,000 | Packing and Shipping Costs* | 60,000.00 | 1,800 | 13,800 | 43,800 | Engineering Costs | 100,000.00 | 20,000 | 30,000 | 50,000 | Maintenance Costs | 30,000.00 | 10,500 | 17,400 | 2,100 | Total Overhead Costs | 410,000 | 38,900 | 103,000 | 267,500...

Words: 456 - Pages: 2

Premium Essay

Speech

...deserving of pity. Every man today fits under at least one classification of music. Today, I`ll share with you on the types of instruments, music and emotion and also the role of woodwind and brass in an orchestra. Body Do you know what an orchestra is? In simple words it brings the meaning of a group of people playing instruments that are classified into woodwind and brass. Do you know how a trumpet or a saxophone looks like? Do you know in which categories are these instruments classified? Well no worries, I`ll share with you. A woodwind instrument is an instrument in which sound is produced by blowing against an edge or by a vibrating with air a thin piece of wood known as a reed. Most of these instruments were originally made of wood, but some such as the saxophone and some flutes are now made of other materials. The examples of the woodwind instruments are flute, saxophone, clarinets, oboe and bassoon. Meanwhile a brass instrument is a musical instrument whose tone is produced by vibration of the lips as the player blows into a tubular resonator. They are also called labrosones, literally meaning "lip-vibrated instruments" (A lackadaisical Lexicon for Laggard Logophiles). The examples of brass instruments are French horn, trumpets, trombone, euphonium, and also tuba. Woodwind and brass instruments are also...

Words: 2928 - Pages: 12

Premium Essay

Destin Brass

...1. Cost Breakdown Valves Pumps Flow Controllers Production 7500 12500 4000 Runs 1 5 10 Shipments 1 7 22 Material Costs Per Valve 16 20 22 Total Material Costs 120000 250000 88000 Labor Costs Setup/Run 8 8 12 Setup Costs @ $16/hr 128 640 1920 Runtime/Unit 0.25 0.5 0.4 Runtime Costs @ $16/hr 30000 100000 25600 Machine Costs Usage/Unit 0.5 0.5 0.2 Usage/Month 3750 6250 800 Usage Cost @ 25$/hr 93750 156250 20000 Overhead Receiving @20000 600 3800 15600 (Values are estimates from the case, not entirely accurate) Materials Handling @200000 6000 38000 156000 Engineering @100000 20000 30000 50000 Packing and Shipping @60000 1800 13800 43800 Maintenance @30000 10500 17400 2100 Total Overhead 38900 103000 267500 Total Cost 282778 609890 403020 Cost/Unit 37.70373 48.7912 100.755 2. The difference from the standard method and the method above is that allocation of overhead is distributed as a result of percentage of direct labor, when in reality the distributions are varied greatly as shown in exhibit 5 indicating a much higher usage for Flow Regulators. The difference between the above and the revised methods is that overhead is allocated as a percentage of materials used. Pumps use a lot less material, but their usage of labor is ignored and as such, they appear much cheaper than they actually are. 3. Looking at the below chart, we see that the margins are, for the most part, vastly...

Words: 486 - Pages: 2