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Can someone tell me the total factory costs/total time on key resources – is the total time on key resources = to total time available Eg if work a 40 hour week, this will be 40 hours?
That is correct, You will, to find the cost per factory hour, divide total factory costs (fixed costs excluding DM costs) by Total Factory Hourse available. If it is based on weekly bases then the total number of hours available within the week.
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