the establishment of lines of Authority
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Specialization
Division of labor is the division of tasks, roles and duties between people trying to accomplish a certain task. Division of labor became an important element of society during the Industrial Revolution, when factory work changed the way in which people worked together to create products. This method of labor was supported by famous economists like Adam Smith and mechanical engineers such as Charles Babbage.
division of labor
For vertical lines, when you try to figure out the slope, you get zero in the denominator - in other words, a division by zero.
Predetermined overhead rate based on direct labor cost = Budgeted overhead cost / direct labor cost / 100 Predetermined overhead rate based on direct labor cost = budgeted overhead cost / direct labor hours.