Behind every electronic device lies a crucial component that makes it all work – the printed circuit board (PCB). And when it comes to high-quality PCB assembly and testing, one division of Hewlett-Packard stands out from the rest. This dynamic division boasts state-of-the-art technology, a team of highly skilled professionals, and a commitment to excellence that keeps your electronics running smoothly. Let’s take a closer look at what makes this HP division so special.
HP Division Puts the "Print" in Printed Circuit Boards!
At the heart of PCB assembly is the process of printing circuitry onto a board using conductive ink. This is where the HP division comes in, utilizing advanced printing technology to create precise and intricate circuit patterns that are essential for electronic devices to function. But the process doesn’t end there – the division also employs a range of cutting-edge technologies to test and inspect PCBs for quality and reliability. This attention to detail ensures that every PCB leaving the HP division meets the highest standards of performance and durability.
The Dynamic Division of HP That Keeps Your Electronics Running!
One of the keys to the success of this HP division is its team of experts, who bring a wealth of knowledge and experience to every project. From engineers and designers to technicians and quality control specialists, the division is staffed by professionals who are passionate about their work and committed to delivering the best possible results. This dedication to excellence has earned the division a reputation as a leader in the industry, and it continues to innovate and improve every day.
Conclusion:
From smartphones and laptops to industrial machinery and medical equipment, printed circuit boards are the backbone of modern technology. And when it comes to assembling and testing these essential components, the HP division stands head and shoulders above the rest. With its cutting-edge technology, world-class team, and unwavering commitment to quality, this dynamic division is the key to keeping your electronics running smoothly.
A division of Hewlett Packard assembles and tests printed circuit PC
A division of Hewlett-Packard assembles and tests printed circuit (PC) boards. The division has many different products. Some are high volume; others are low volume. For years, manufacturing overhead was applied to products using a single overhead rate based on direct-labor dollars. However, direct labor has shrunk to 6% of total manufacturing costs.
Managers decided to refine the division’s product-costing system. Abolishing the direct-labor category, they included all manufacturing labor as a part of factory overhead. They also identified several activities and the appropriate cost-allocation base for each. The cost-allocation base for the first activity, the start station, was the number of raw PC boards. The application rate was computed as follows:
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Each time a raw PC board passes through the start station activity, $1.20 is added to the cost of the board. The product cost is the sum of costs directly traced to the board plus the indirect costs (factory overhead) accumulated at each of the manufacturing activities undergone.
Using assumed numbers, consider the following data regarding PC board 37:
Direct materials …… $55.00
Factory overhead applied ….. ?
Total manufacturing product cost .. ?
The activities involved in the production of PC board 37 and the related cost-allocation bases were as follows:
-2.png)
1. Fill in the numbers where there are question marks.
2. How is direct labor identified with products under this product-costing system?
3. Why would managers favor this multiple-overhead rate, ABC system instead of the oldersystem?
A division of Hewlett Packard assembles and tests printed circuit PC
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