C12 overhead

CAT C-12 Camshaft. Serial #: 1382012, 1364339, 3330379. VIN #: Free Freight! Camshaft & Followers Reman C12 reman camshaft ($550.00 individually) with complete reman Cam Follower assembly for both sides ($995.00 for the assembly without the cam) - 6 intake followers, 6 exhaust followers, 6 Injector followers all are in the follower boxes.

C12 overhead. Work-in-Process Inventory is an account that holds all costs related to products that are partially completed, including direct material, direct labor, and manufacturing overhead. The total cost for Job no. C12, as provided, equals $28,500. So we reduce the Work-in-Process Inventory by this amount: Debit: Work-in-Process …

Jun 8, 2007 · [QUOTE=matthis type of application might be/ thanks matt[/QUOTE]tmclean024@y;1325336]also, the P12 like the C-12 has 9 polar patterns. any suggestion as to what the standard selection for Sound is waves and phase between them, just trust your ears ;-) Matti

5. Factory overhead budget 6. Cost of goods sold and ending inventory budgets 7. Selling and administrative expense budget 8. Budgeted Income Statement, ending with After-tax Operating Income Solution Spring Manufacturing Company Sales Budget 2019 C12 D57 Total Sales (in units) Total Revenue Spring Manufacturing Company Production Budget …When it comes to finding the best quality overhead doors for your home, Owasso is the place to go. With a wide selection of styles, materials, and sizes, you can find the perfect d...Feb 3, 2011 · Then, turn the adjustment screw in a clockwise direction. Slide the feeler gauge between the rocker arm and the valve bridge. Continue turning the adjustment screw until a slight drag is felt on the feeler gauge. Remove the feeler gauge. Tighten the adjustment locknut to a torque of 30 ± 7 N·m (22 ± 5 lb ft ). Turn the unit injector adjusting screw through 180 degrees in a clockwise direction. Hold the adjusting screw in this position and tighten the locknut (3) to a torque of 55 ± 10 N·m (41.0 ± 7.0 lb ft). To make an adjustment to the unit injectors on cylinders 1, …On a warm late May morning with a refreshing breeze blowing, I entered the Garden of the Gods in Colorado Springs, CO. Share Last Updated on May 15, 2023 On a warm late May morning...

Accounting questions and answers. Job no. C12 was completed in November at a cost of $41,600, subdivided as follows: direct material, $17,100; direct labor, $9,800; and manufacturing overhead, $14,700. The journal entry to record the completion of the job is: Finished-goods inventory 41,600 Work-in-process inventory 41,600 Work-in-process ...BSA C12. Engine. 249cc OHV single-cylinder engine. Power. 12 bhp. Transmission. Duplex primary chain. The BSA C11 is a British motorcycle manufactured by Birmingham Small Arms Company (BSA) at their factory in Armoury Road, Small Heath, Birmingham, between 1939 and 1956. Actor Steve McQueen owned a 1951 BSA C11.Hi,I adjusted a C12 cat engine today,and think I might have adjusted it wrong.replaced a injector,#6 cylinder,and did that on top dead center of #1 piston,read the book I ,it said to adjust the intake and exhaust on exhaust stroke did that,it started and runs but kinda ticks now.Question is do I adjust one valve at compression stroke,and other on …In business, overhead or overhead expense refers to an ongoing expense of operating a business. Overheads are the expenditure which cannot be conveniently traced to or identified with any particular revenue unit, unlike operating expenses such as raw material and labor. Therefore, overheads cannot be immediately associated with the products or ...C12 x Husk Husk: RETURN FIRE. Culture. May 10, 2024Since overhead is considered a general expense, it is accumulated as a lump sum. However, for accounting purposes, it is useful to allocate overhead costs to a specific product or service. For example, while you might have total overhead costs for a manufacturing facility, you may wish to calculate overhead for a specific product category.Have you ever wondered where your loved ones are when they are flying? Or maybe you’re just curious about the planes you see passing overhead. Thanks to modern technology, tracking...In recent years, the demand for affordable housing has skyrocketed, leading many people to consider alternative options such as mobile homes for rent. Owners who rent out their mob...

Running a LOT smoother now, noticed a BIG jump in fuel economy (Averaged high 5's for two weeks straight before the overhead, now getting 7.7 on this trip. Only other work done was a PM) On the ISX, an overhead consists of setting valve lash on intake & exhaust valves, adjusting jakes, and checking torque on injectors.Spring Manufacturing uses direct labor hours to apply overhead. Each year the firm determines the overhead application rate for the year based on budgeted direct labor hours for the year. The firm maintains negligible Work-in-Process Inventory and expects the cost per unit for both beginning and ending inventories of finished products to be ...• Complies with ANSI C12.7. Finish. ANSI 61 gray painted finish. Accessories • Replacement sockets • AW hub assemblies ... Application • Single meter position • Designed for watt hour meters that meet ANSI C12.10 • Overhead or underground feed • Surface mount. Self Contained - Non-Jaw Clamping Lever Bypass. 125 amp continuous ...C12 STARTED MAKING NOISE IN FRONT OF ENGINE THEN IT SHUT DOWN AND WONT RESTART. PULLED FRONT COVER, A FEW METAL SHAVINGS BUT DONT SEE ANYTHING BROKE. Submitted: 12 years ago. Category: Heavy Equipment. Show More. Show Less. Ask Your Own Heavy Equipment Question. Share this conversation.Hey Cat Man, You helped me with a 3176 to a c12 electrical conversion and it came out great! Thanks. Now 50,000 miles of hard use later I'm having a bent valve problem.

L03 flight status.

Mar 12, 2024 · The Cat C12 engine is a 4-stroke, inline six-cylinder diesel engine with a displacement of 12.0 liters. It features an overhead camshaft design and electronic fuel injection system, which helps optimize fuel delivery and combustion efficiency. Caterpillar C12 Complete Follower Assembly: Our complete CAT C12 follower assembly contains everything you need to successfully update your overhead. If you are changing your camshaft, you should definitely consider changing your lifters. Many times if you just change one or the other, that can cause pre-mature failureGot a 1999 Kenworth with a C12. It seems to sound rumbley is best I can explain and seems to lack a little power but not terrible. It has excellent turbo boost pressure and oil pressure is good, no smoke at all. I can’t find anything wrong with it other than it just sounds rumbling and not smooth and seem to have less power.Hi,I adjusted a C12 cat engine today,and think I might have adjusted it wrong.replaced a injector,#6 cylinder,and did that on top dead center of #1 piston,read the book I ,it said to adjust the intake and exhaust on exhaust stroke did that,it started and runs but kinda ticks now.Question is do I adjust one valve at compression stroke,and other on …Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2022 follow: Finished Components C12 D57 Requirements for each finished component: RM 1 10 pounds 8 pounds RM 2 0 4 pounds RM 3 2 pounds 1 pound Direct labor 2 hours 3 hours Product information: Sales price $ 190 $ 240 Sales …

C12 Adjust Injector - Free download as PDF File (.pdf), Text File (.txt) or read online for free. C12, injector clearance , adjustNov 28, 2023 · Overhead refers to the ongoing costs of running a business that are not directly related to creating or selling a product or service. It includes expenses like rent, utilities, office supplies, repairs or maintenance, insurance, taxes, and so on. Knowing these costs is important for budgeting because it reflects the minimum income a business ... Offset feeler gauges are recommended for this, through the Amazon Affiliate Link: https://www.amazon.com/gp/product/B002YKMC9G/ref=as_li_tl?ie=UTF8&tag=adep...Just did a song with Rode NTK mics on overheads in my studio. I have never noticed any brittle high end to them. In fact they generally sound quite neu Accounting questions and answers. Job no. C12 was completed in November at a cost of $41,600, subdivided as follows: direct material, $17,100; direct labor, $9,800; and manufacturing overhead, $14,700. The journal entry to record the completion of the job is: Finished-goods inventory 41,600 Work-in-process inventory 41,600 Work-in-process ... Cat® C12 ACERT Diesel Marine Propulsion Engines, with ratings of 669-715 mhp (660-705 bhp) at 2300 rpm, meet IMO II emission standards. The C12 takes full advantage of the electronically controlled unit injection fuel system, resulting in an environmentally friendly engine with outstanding performance and fuel economy. There is also a wide range of …Powering the Pagani Zonda C12 is a double overhead camshaft, 6 litre naturally aspirated 12 cylinder powerplant, with 4 valves per cylinder that develops power and torque figures of 394 bhp (399 PS/294 kW) at 5200 rpm and 570 N·m (420 lb·ft/58.1 kgm) at 3800 rpm respectively. The engine drives the wheels by means of a 6 speed manual transmission.Overhead power cables are cheaper to install and maintain than underground power cables. They are also quicker to fix whenever faults develop. However, they are more susceptible to...Sep 22, 2018 ... How To Perform A C15 Overhead Valve Adjust. CAT Complete Overhead And Valve Adjustment. Adept Ape•406K views. PDI 3000lb Soft Pedal Clutch. $1,675.00. Add to cart. PDI Big Boss™ Products for CAT C12 engines are built to improve fuel mileage, increase horsepower, and deliver more torque. Tuners, Exhaust Manifolds, Turbos, and other high quality performance products. Made in the USA. Job no. C12 was completed in November at a cost of $32,350, subdivided as follows: direct material, $17,600; direct labor, $5,900; and manufacturing overhead, $8,850. The journal entry to record the completion of the job is: a) Finished-goods inventory 3

Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2022 follow: The firm expects the average wage rate to be $25 per hour in 2022. Spring Manufacturing uses direct labor hours to apply overhead. Each year the firm determines the overhead application rate for the year based on budgeted direct ...

REBUILT - C12 camshaft w/ gear cast# 138-2012. Part#: 1382012: Item:CAT 0R8775 Please Call. 1996-2002 Cat C12 Engine Camshaft - Rebuilt | P/N 0R9428. REBUILT - Reman camshaft C12. Item:CAT 0R9428 Please Call. ALSO OF INTEREST. Quality Inspected Used Engines; Semi Truck Service & Repair; Quality Inspected Used/Rebuilt …Since overhead is considered a general expense, it is accumulated as a lump sum. However, for accounting purposes, it is useful to allocate overhead costs to a specific product or service. For example, while you might have total overhead costs for a manufacturing facility, you may wish to calculate overhead for a specific product category.Overhead refers to the ongoing costs of running a business that are not directly related to creating or selling a product or service. It includes expenses like rent, utilities, office supplies, repairs or maintenance, insurance, taxes, and so on. Knowing these costs is important for budgeting because it reflects the minimum income a business ...Feb 26, 2021 ... Comments190 · How To Perform A C15 Overhead Valve Adjust. · The Smartest Reason for Correct Valve Clearances! · THE SECRET TO ADJUSTING VALVES...Question: Sims Company began operations on January 1. Its cost and sales information for this year follow. Direct materials $ 40 per unit $ 60 per unit Direct labor Variable overhead. $ 30 per unit Fixed overhead $ 7,000,000 per year $ 11 per unit Variable selling and administrative expenses Fixed selling and administrative expenses.SAFETY.CAT.COM Operation and Maintenance Manual C15 and C18 Engines BDN 1-Up (C15 Engine) LDN 1-Up (C18 Engine) SEBU8598-09 December 2014Accounting questions and answers. Sims Company began operations on January 1. Its cost and sales information for this year follow. Direct materials $ 40 per unit Direct labor $ 60 per unit Variable overhead $ 30 per unit Fixed overhead $ 7,000,000 per year Variable.

Hilti dsh700x parts diagram.

Chaszel shotgun adapters.

The AKG C12 capsules were made by hand and were far more involved than those fitted to equivalent Neumann mics in the 1950s, including more than 120 individual parts. ... It was used on several Beatles and Led Zeppelin recordings mainly as overhead microphones on the drum kit. 7. Shure 55SH Series II. Shure 55SH Series II MicrophoneREBUILT - C12 camshaft w/ gear cast# 138-2012. Part#: 1382012: Item:CAT 0R8775 Please Call. 1996-2002 Cat C12 Engine Camshaft - Rebuilt | P/N 0R9428. REBUILT - Reman camshaft C12. Item:CAT 0R9428 Please Call. ALSO OF INTEREST. Quality Inspected Used Engines; Semi Truck Service & Repair; Quality Inspected Used/Rebuilt …View Homework Help - C12_04 from QBUS 6310 at The University of Sydney. Forecasting Overhead at Wagner Printers Week Overhead LaborHrsCat® C12 Diesel Marine Propulsion Engines, with ratings of 340-490 bhp (254-366 bkW) at 1800-2300 rpm, meet IMO II emission standards with the exception of the 497 mhp (490 bhp) rating at 2300 rpm which meets IMO I emissions standards. The C12 takes full advantage of the electronically controlled unit injection fuel system, resulting in an ...Where can you find torque specs on a cat C12 engine rocker arms? Updated: 10/22/2022. Wiki User. ∙ 15y ago. Best Answer. Any CAT dealer can look it up,I work for a Cat dealer,the torque is 75 ft ...Injector adjustment. To make an adjustment to the unit injectors on cylinders 3, 5, and 6 use the following procedure: Put the number 1 piston at the top center position on the …Business growth is the improvement of some part of the success of an enterprise. Business growth takes place in raising revenue as well as cutting overhead.Head Bolt, Connecting Rod Bolt & Main Bearing Bolt Torque Specifications Caterpillar® 3406A • 3406B • 3406C • 3406E • C15 Cummins® ISX • ISM11 • N14 Detroit Diesel® Series 60 Navistar® DT466E and DT530E Liner Protrusion Specifications ….

Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2022 follow: Finished Components C12 D57 Requirements for each finished component RM 1 10 pounds 8 pounds RM 2 0 4 pounds RM 3 2 pounds 1 pound Direct labor 2 hours 3 hours Product information Sales price $ 170 $ 240 Sales (units) …Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2019 follow: The firm expects the average wage rate to be $25 per hour in 2019. Spring Manufacturing uses direct labor hours to apply overhead. Each year the firm determines the overhead application rate for the year based on budgeted direct ...ansi c12.11 803 hee overhead/underground–surface mount conductor lug range dimensions (inches) catalog aic ampacity v oltage service phase conductor neutral height width depth number rating max.cont.type line/load conductor (h) (w) (d) 803 hee 50k 800 800 600 3Ø 4w studs studs 48 30 12When it comes to choosing an overhead door for your home or business, there are a few things you should consider. From materials and design to safety features and cost, selecting t...Strom Company applies overhead based on machine hours. At the beginning of 20x1, the company estimated that manufacturing overhead would be $500,000, and machine hours would total 20,000. By 20x1 year-end, actual overhead totaled $525,000, and actual machine hours were 25,000. On the basis of this information, the 20x1 predetermined overhead ...Question: Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2019 follow: Finished Components C12 D57 Requirements for each finished component: RM 1 10 pounds 8 pounds RM 2 0 4 pounds RM 3 2 pounds 1 pound Direct labor 2 hours 3 hours Product information: Sales price $ 160 $ 180 Sales (units ...Calculate Overhead Rate. To calculate the overhead rate, divide the total overhead costs of the business in a month by its monthly sales. Multiply this number by 100 to get your overhead rate. For example, say your business had $10,000 in overhead costs in a month and $50,000 in sales. Overhead Rate Formula.314 C12 Bridge US29 & US74 WBL 362 F26 Overhead sign OVERHEAD SIGN 315 B41 City bridge BIRCH STREET 363 C44 Cantilever sign CANTILEVER SIGN 316 B16 Culvert I85 364 C44 Cantilever sign CANTILEVERHead Bolt, Connecting Rod Bolt & Main Bearing Bolt Torque Specifications Caterpillar® 3406A • 3406B • 3406C • 3406E • C15 Cummins® ISX • ISM11 • N14 Detroit Diesel® Series 60 Navistar® DT466E and DT530E Liner Protrusion Specifications C12 overhead, Comprehensive Profit Plan Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2016 follow: The firm expects the average wage rate to be $25 per hour in 2016. Spring Manufacturing uses direct labor hours to apply overhead. Each year the firm determines the overhead application rate for the ..., I’m glad that more than zero of you joined me for the one hand deadlift last week. Weird but cool, right? We’ve got another one handed lift this week, and this one goes overhead, w..., Overhead costs are important in determining how much a company must charge for its products or services in order to generate a profit. Types of Overheads. There are three main types of overhead that businesses incur. The overhead expenses vary depending on the nature of the business and the industry it operates in. 1. Fixed overheads, 5. Factory overhead budget 6. Cost of goods sold and ending inventory budgets 7. Selling and administrative expense budget 8. Budgeted Income Statement, ending with After-tax Operating Income Solution Spring Manufacturing Company Sales Budget 2019 C12 D57 Total Sales (in units) Total Revenue Spring Manufacturing Company Production Budget …, Sep 22, 2018 ... How To Perform A C15 Overhead Valve Adjust. CAT Complete Overhead And Valve Adjustment. Adept Ape•406K views., Nov 30, 2008 · Chubby Fly: Nice looking C12. As for the C12 and C13, we’ve gotten our first 350hp C13 ACERT last year and I finished the installation of the hook lift this year over the winter. Been a good truck, engine feels good and smooth. I haven’t got a chance to drive it much to verify fuel economy. , Jan 13, 2015 · Just did a big shootout on overhead mics. Tried m49, u47, u67, u87, c12, 414. The C12 was by far my favorite. Was probably going to go with a pair of Flea 12's and possibly get them modded by Toby Foster. , The Cat C12 engine is a 4-stroke, inline six-cylinder diesel engine with a displacement of 12.0 liters. It features an overhead camshaft design and electronic fuel …, Job C12 was completed in November at a cost of $40,350, subdivided as follows: direct material = $19,100, direct labor = $8,500, and manufacturing overhead = $12,750. What is the journal entry to record the completion of this job? A company's overhead application rate is 120% of direct labor cost., Mobile app application16. Overhead tank with power booster📌PS Castle Promoters specialized in Featuring Fully automated smart home with all the futuristic possibilities at highly affordable cost, which can be achieved by having their own R&D team for construction, and automation.📌In addition to that, for the first time in India, they are ..., Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2022 follow: Finished Components C12 D57 Requirements for each finished component RM 1 10 pounds 8 pounds RM 2 0 4 pounds RM 3 2 pounds 1 pound Direct labor 2 hours 3 hours Product information Sales price $ 170 $ 240 Sales (units) 12,000 9,000 Estimated beginning inventory (units) 370 200 ..., Comprehensive Profit Plan Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2016 follow: The firm expects the average wage rate to be $25 per hour in 2016. Spring Manufacturing uses direct labor hours to apply overhead. Each year the firm determines the overhead application rate for the ..., The Caterpillar C12 diesel engine can produce 1,650 foot-pounds of torque when operating at 1,200 revolutions per minute. At 1,700 rpm the C12 will produce 1,400 foot-pounds of …, Dec 11, 2020 ... How To Perform A C15 Overhead Valve Adjust. ... The Cat C12 And C10 Engines. Know Your ... How To Set Injector Height On C10 C11 C12 C13 and some ..., This is a video on performing a tune up on C12 engine. We pin the engine and adjust the valve lash, injector heights and jake brake clearance. The video is in 2 parts to make it easier to watch..., Overhead Costs (Definition and Examples) In simple terms, overhead is the cost of keeping your business afloat. Overhead is a summary of the costs you pay to keep your company running, and appears on your monthly income statement. When you track and categorize your overhead, you can plan around expenses, get an accurate picture of your profit ... , Comprehensive Profit Plan Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2016 follow: The firm expects the average wage rate to be $25 per hour in 2016. Spring Manufacturing uses direct labor hours to apply overhead. Each year the firm determines the overhead application rate for the ..., yea, i have heard the same about coles on bass cab. do you need to be same distance to get great results with guitar cabs w/ the coles. there is also a FET 47 in the cab at the studio im at. i wanna put that outside of the kick. how is that on kick and voice vs. tube 47 and vs. the lawson L47, which i already have. (other than the lawson being …, CAT C-12 Camshaft. Serial #: 1382012, 1364339, 3330379. VIN #: Free Freight! Camshaft & Followers Reman C12 reman camshaft ($550.00 individually) with complete reman Cam Follower assembly for both sides ($995.00 for the assembly without the cam) - 6 intake followers, 6 exhaust followers, 6 Injector followers all are in the follower boxes., Strom Company applies overhead based on machine hours. At the beginning of 20x1, the company estimated that manufacturing overhead would be $500,000, and machine hours would total 20,000. By 20x1 year-end, actual overhead totaled $525,000, and actual machine hours were 25,000. On the basis of this information, the 20x1 predetermined overhead ..., Overhead mics. Overheads can be finicky. They can drastically change the sound of your kit. ... AKG C12 (original), and the Sony C800. Small Diaphragm Condensers Sontronics STC1 – $199. There are plenty of small diaphragm condenser microphones in this price range (and cheaper), but they’re versatile and beat out other commercial …, Question. Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2022 follow: The firm expects the average wage rate to be $30 per hour in 2022. Spring Manufacturing uses direct labor hours to apply overhead. Each year the firm determines the overhead application rate for the year based on ..., 5. Factory overhead budget 6. Cost of goods sold and ending inventory budgets 7. Selling and administrative expense budget 8. Budgeted Income Statement, ending with After-tax Operating Income Solution Spring Manufacturing Company Sales Budget 2019 C12 D57 Total Sales (in units) Total Revenue Spring Manufacturing Company Production Budget 2019 C12 D57 Sales (in units) + Desired finished goods ..., Centene Corp. (CNC) is rallying, but don't chase its shares, writes technical analyst Bruce Kamich, who says there is resistance overhead for the stock of the health plan opera..., On the basis of this information, the total overhead applied to job number 101 amounted to: $27,000 x 190% = $51,300 · Job number C12 was completed in November at a cost of $28,500, subdivided as following: direct materials $13,500; Direct labor $6000; Manufacturing overhead $9000., Job C12 was completed in November at a cost of $40,350, subdivided as follows: direct material = $19,100, direct labor = $8,500, and manufacturing overhead = $12,750. What is the journal entry to record the completion of this job? A company's overhead application rate is 120% of direct labor cost., cat c-12 machine engine parts diagram overhead. CAT C-12 DIESEL MACHINE ENGINE OVERHEAD CAMSHAFT PARTS DIAGRAM VALVE TRAIN BREAKDOWN ROCKER …, REBUILT - C12 camshaft w/ gear cast# 138-2012. Part#: 1382012: Item:CAT 0R8775 Please Call. 1996-2002 Cat C12 Engine Camshaft - Rebuilt | P/N 0R9428. REBUILT - Reman camshaft C12. Item:CAT 0R9428 Please Call. ALSO OF INTEREST. Quality Inspected Used Engines; Semi Truck Service & Repair; Quality Inspected Used/Rebuilt …, The fuel system of the Cat C12 engine plays a crucial role in its overall performance and efficiency. This system is responsible for delivering fuel to the engine’s combustion chamber in a precise and controlled manner. At the heart of the fuel system is the fuel pump, which is driven by the engine’s camshaft., the procedure is the same for all 3406E's and C15's (except the c15 has an iva setting that is .020 and is set at the same time as the intake), there are a few differences in the jake or exh settings but not alot, most are .030, some were .033. if in doubt your local dealer with access to cat online can look your serial number up and tell u the ..., Question: Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2022 follow: Finished Components C12 D57 Requirements for each finished component: RM 1 10 pounds 8 pounds RM 2 0 4 pounds RM 3 2 pounds 1 pound Direct labor 2 hours 3 hours Product information: Sales price $ 190 $ 240 Sales (units ..., Bits are transmitted serially. The STS-1 frame of SDH is composed of section overhead, transport overhead, payload overhead and data part. The frame starts with fixed A1/A2 bit pattern of 0xf628 used for bit/octet synchronization. SONET/SDH is referred as octet synchronous. The first three columns of SONET frame is referred as transport overhead., A company assigns overhead cost to completed jobs on the basis of 119% of direct labor cost.The job cost sheet for Job 313 shows $25,867 in direct materials has been used on the job and that $10,700 i; A company assigns overhead cost to completed jobs on the basis of 110% of direct labor cost.