The following question refers to this scenario. Two experien…

The following question refers to this scenario. Two experienced railroad foremen died after entering a railroad tank car that had been involved in a derailment at another location. Both victims worked for a company that specialized in refurbishing and repairing railroad equipment. The empty railroad tank car had been filled with soybean oil, and the headspace (unfilled volume) inside the tank car was filled with a cover gas (in this case nitrogen) to prevent spoilage. At the time of the incident, the tank car did not have any permanent or temporary exterior warning signs or markings to alert workers that a hazardous atmosphere was present. The first victim was attempting to assess the extent of repairs from inside the tank car. He used a portable multi-gas meter to measure the air quality inside the car and reported to a co-worker accompanying him (attendant) that the air inside was okay. He then entered the tank car through the top hatch, while the attendant stayed just outside. Noticing the victim collapse a short time later, the attendant called 911 and radio-ed for help from the company. While emergency help (the confined space rescue crew) was en route (on the way), a second foreman (second victim) arrived at the scene. The second victim immediately asked the attendant about the air quality inside the tank car and was told by the attendant that the air inside was okay. The second victim then entered the tank car. Once inside the car, the second victim almost immediately collapsed. Emergency personnel arrived moments later. They first checked the air inside the tank car with their equipment and found little or no oxygen inside. Then rescuers donned appropriate respiratory protection and extracted both men, who had died from asphyxiation. How might the error have been made regarding the tank’s atmosphere?

Vandelay Company uses a predetermined overhead rate based on…

Vandelay Company uses a predetermined overhead rate based on machine hours to apply manufacturing overhead to jobs. The company has provided the following estimated costs for next year:     Direct materials $25,000   Direct labor 22,000   Advertising expense 15,000   Rent on factory building 13,500   Utilities (e.g. electric bill) on factory building 6,500   Indirect materials 10,000   Sales salaries 28,000   Insurance on factory equipment 10,000             Vandelay estimated that 40,000 machine hours would be worked during the year. Based on the costs above relevant to manufacturing overhead, the predetermined overhead rate per machine hour will be: