If direct labor is $105,000 and if direct materials are $21,000, the manufacturing overhead is:, During the month of May, direct labor cost totaled $14,960 and direct labor cost was 40% of prime cost. On May 1, the company has balances in Raw Materials Inventory of $15,700 and Work in Process Inventory of $3,770 and two jobs in process: Job No. The Oakman Company manufactures products in two departments. Assume that Gell: allocates manufacturing overhead based on machine hours • estimated 10,000 machine hours and $91,000 of manufacturing overhead costs • actually used 14,000 machine hours and incurred the following actual costs: (Click the icon to view the actual costs. The Crane Division is organized as a cost center. Find step-by-step Accounting solutions and your answer to the following textbook question: FrontGrade Systems allocates manufacturing overhead based on machine hours. 00|…Overhead cranes play a vital role in many industry sectors, including manufacturing, warehousing, and construction. Overhead is applied based on direct labor cost in Department X and machine-hours in Department Y. The casting department uses a departmental overhead rate of. For the casting department: Overhead rate per machine hour = $54 Machine hours used by Job. 00|… Overhead cranes play a vital role in many industry sectors, including manufacturing, warehousing, and construction. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. 75 per machine hour • actually used 16,000 machine hours and incurred the following actual. employs a process costing system. Ryan fabrication allocates manufacturing overhead to each job using departemental overhead rates. $544 b. 70 Utilities 0. Accounting questions and answers. $150/ direct labour hour b. Crane Fabrication allocates manufacturing overhead to each Job using departmental overhead rates. If Deltan's total estimated overhead is $450,000 and estimated direct labor is $180,000, determine the amount of overhead to be allocated to finished goods inventory given $20,000 of total actual direct labor cost. 12) 12) Crane Fabrication allocates manufacturingManagement is considering relocating its manufacturing facilities to northern Mexico to reduce costs. b. A variable cost of a manufactured product. 46/machine hour B. B) $596. The most common type of overhead crane used in manufacturing environments is the overhead bridge crane (see Figure 1). Calculate the predetermined overhead rates for the assembly and testing departments. Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. The casting department uses a departmental overhead rate of $57 per machine hour, while the finishing department uses a. . Each chair produced should require 4 machine hours. Estimated manufacturing overhead = $93,000. Assume that Tell: • allocates manufacturing overhead based on machine hours • estimated 9,000 machine hours and $93,000 of manufacturing overhead costs actually used 14,000 machine hours and incurred the following actual costs: E: (Click the icon to view the actual costs. chalet #13 chalet # 16. According to the static budget, FrontGrade expected to incur the following: 1,100 machine hours per month (100 connectors X 11. manufactures basketballs for the Women's National Basketball Association (WNBA). Crane's operations are divided into a metal casting department and a metal finishing department. ACCT. Expert-verified. The company has two divisions: Production and Assembling. Layouts include one or two beams called single- or double-girder designs. Job. Total manufacturing cost Unit product cost 1,071 X 2. Dept. Crane's operations are divided into a metal casting department and a metal finishing department. 600. For example take the estimated factory overhead for. … A: Compute the total cost of Job A216: Q: Producing Departments / Main Department Servicing Departments Total JK V Jimin Jin Suga P80,000. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of. Crane's operations are divided into a metal casting department and a metal finishing department. Grant develops its manufacturing overhead rate from the current annual budget. Study with Quizlet and memorize flashcards containing terms like Predetermined OH Lansing Mfg. Destin allocates manufacturing overhead costs using direct manu- facturing labor costs. The design department overhead consists of computers and software for computer-assisted design. Total direct labor hours estimated at the beginning of the year. During , recorded the following: Data Table: Budgeted manufacturing overhead costs: $4,410,000 Budgeted direct. Total conversion costs are $153,300 and equivalent units of production are 36,500; thus, unit conversion cost = $153,300 ÷ 36,500 = $4. Crane's operations are divided into a metal casting department ar a metal finishing department. The casting department uses a departmental overhead ra of $52 per machine hour, while the finishing department uses a departmental overhea rate of $28. This Goestion 2 pls Cartons margen de woning der The in mantener los seres how we report 5:21 parter. The following data are available for 2020: Budgeted manufacturing overhead costs $3,800,000 Budgeted machine-hours Actual manufacturing overhead costs 175,000 $4,400,000 Actual machine-hours 180,000. a. Ryan fabrication allocated manufacturing overhead to each job using departmental overhead rates. Ryan fabrication allocated manufacturing overhead to each job using departmental overhead rates. Hartley Uniforms produces uniforms. Assume that Pell: allocates manufacturing overhead based on machine hours estimated 8,000 machine hours and 593,000 of manufacturing overhead costs . Ryan's operations are divided into a metal casting departement and a metal finishing department. The casting department uses a departmental overhead rate of $52 per machine hour, while the finishing department uses a. Crane's operations are divided into a metal casting department and a metal finishing department. Crane's operations are divided into a metal casting department and a metal finishing department. Question: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. $1,360 c. Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Thus, the overhead allocation formula is:. Business Accounting Automotive Products (AP ) designs and produces automotive parts. Question: Gell Corporation manufactures computers Assume that Gell allocates manufacturing overhead based on machine hours • estimated 12,000 machine hours and 593,000 of manufacturing overhead costs. Find step-by-step Accounting solutions and your answer to the following textbook question: The Oakman Company manufactures products in two departments: Mixing and Packaging. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. 12/11/2019. The Assembly Department uses a departmental overhead rate of $50 per machine hour, while the Sanding Department uses a departmental overhead rate of $25. Under a perpetual inventory system, the journal entry needed to record the sale of a job includes a _____Question: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. 000 (allocated at a rate of 250% of direct manufacturing labor costs). Crane's operations are divided into a metal casting department and a metal finishing department. Direct materials are added at the beginning of the process. Crane's. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. The durability of the crane parts and crane free you from frequent maintenance. People working as a crane operator in British Columbia usually earn between $$22. C) $1,360. The company's operations are divided into a casting department and a finishing department. feet with an overhead crane capacity of 10 tons, compliments our [] Fabrication shop 60' x 200' and 30' x 80' Office area 4800 ft2. In order to perform the traditional method, it is also important to understand each of the involved cost components. This Goestion 2 pls Cartons margen de woning der The in mantener los seres how we report 5:21 parter. Crane's operations are divided into a metal casting department and a metal finishing department. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department. The company's two production departments have the following departmental overhead rates: ----- cutting: $12 per machine hour finishing: $15. The casting department uses a departmental overhead rate of $58 per machine hour, while the finishing department uses a. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a. Kelso Manufacturing allocates manufacturing overhead using a single predetermined rate based on a planned use of 15,000 direct labour hours per year. Ryan's operations are divided into a metal casting department and a metal finishing department. If costs from the Janitorial Department are allocated based on square. Crane's operations are divided into a metal casting department and a metal finishing department. The casting department uses a departmental overhead rate of $5 per machine hour, while the finishing department uses a departmental overhead rate of. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of. Job A45. Crane's operations are divided into a metal casting department and a metal finishing department. The casting department uses a departmental overhead rate of $52 per machine hour, while the. Expert Answer. The casting department uses a departmental overhead rate of $52 per machine hour, while the finishing department uses a departmental overhead rate of $23. The casting department uses a departmental overhead rate of $52 per machine hour, while the. Here is information about July's activities: On July 1: Beginning inventories 850 units, 60% complete Direct materials cost $5,000 Conversion costs $4,000 During July: Number of units started 15,000 Direct. Question: Pell Corporation manufactures computers. Department Finishing Department Direct labor hours used 5 10 Machine hours used from AC 212 at Quinnipiac University Solution-12 Correct Answer: $554 Working for refrence Computation of Manufacturing O. In manufacturing operations, overhead cranes and jib cranes are most commonly used, with large overhead units frequently built as part of the plant facility during construction. Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. overhead capacity – French translation – Linguee. $150/ direct labour hour b. … A: Compute the total cost of Job A216: Q: Producing Departments / Main Department Servicing Departments Total JK V Jimin Jin Suga P80,000. Direct costs were as follows: Direct materials. The casting department uses a departmental overhead rate of. Study with Quizlet and memorize flashcards containing terms like Solve for Overhead rate per direct labor cost: Marquis Company estimates that annual manufacturing overhead costs will be $841,000. Crane's operations are divided into a metal. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane's operations are divided into a metal casting department and a metal. 100. Cross Roads Manufacturing currently uses a traditional costing system. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of. With adequate facilities and supported by reliable and skilled personnel, we provide crane fabrication services / manufacturing of Box Girder and Gantry Crane Structures. $366. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. 1. The company allocates manufacturing overhead based on the machine hours each job uses. Round your answers to the nearest cent. The casting department uses a departmental overhead rate of $53 per machine hour, while the finishing department uses a. $596 e. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. 40 Fixed overhead costs per month are Supervision $4,200, Depreciation $1,800, and Property Taxes $600. Crane's operations are divided into a metal casting department and a metal finishing department. Crane's operations are divided into a metal casting department and a metal finishing department. Solutions available. The company used 1,000 hours of processing for Job A15 during the period and incurred actual overhead costs of. … A: Compute the total cost of Job A216: Concept explainers Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane's operations are divided into a metal casting department and a metal finishing department. During May, the company incurred factory labor of $15,440. Calculate the. 000. Crane's operations are divided into a metal casting department and a metal finishing department. What was the total cost of Job A216 if Crane Fabrication used the departmental overhead rates to allocate manufacturing? overhead?Transcribed Image Text: Problem 14-44 Production Decisions; Limited Capacity (LO 14-5, 14-6) Kitchen Magician, Inc. is a manufacturing company that specializes in material handling equipment such as overhead hoists, conveyors, dock levelers, boards, overhead hoists, structural framing, and shelving. Work-in-Process Inventory. Trolley: This component holds the hoist. The typical procedure for allocating overhead is to accumulate all manufacturing overhead costs into one or more cost pools, and to then use an activity measure to apportion the overhead costs in the cost pools to inventory. te. Employees worked 14 hours to complete the job. To record the total manufacturing overhead allocated to. Problem 4. $102. Expected annual manufacturing overhead costs are $960,000. 60/ direct. Uses and Benefits of Overhead Cranes - Applied Handling. Other. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. … A: Compute the total cost of Job A216: Q: he following is taken from Clausen Company’s internal records of its factory with two operating…3. Direct materials 1900 Dir. The CAD files and renderings posted to this website are created, uploaded and managed by third-party community members. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Non-manufacturing overhead costs are expenses that your client’s company must pay but aren’t directly related to making the product. Monorail Cranes. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. EXAMPLE: A contractor has a machine overhead pool that is responsible for managing the employees that work on the company’s 100 fabrication machines and for maintaining the operations of those machines. When you have the right crane for the job at hand, you can extend your reach and expand your operational. … A: Compute the total cost of Job A216: Q: he following is taken from. Question: Ryan Fabrication allocates manufacturing overhead to each job using departmental overhead rates. 00 per direct labor-hour,. 60 $ 16,800 $ 29,800 $ 3. Crane's operations are divided into a metal casting department and a metal finishing department. Search for:. Crane Fabrication. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. … A: Compute the total cost of Job A216: Q: Producing Departments / Main Department Servicing Departments Total JK V Jimin Jin Suga P80,000. The overhead cranes realize all your expectation to material handling. 000: X: 28,800 = $115,200. 000 Budgeted machine-hours 184. Compute the company’s predetermined overhead rate for the year. Chan allocates overhead to jobs based on machine hours, and it expects that 100,000 machine hours will be required for the year. 4) Lakeside Company estimated manufacturing overhead costs for 2014 at $378,000, based on 180,000 estimated direct labor hours. Single Line. Chain Reaction, Inc. manufacturing facility in Seminole, Texas, where we fabricate new cranes and runways. This content and associated text is in no way sponsored by or. Selling, general, and administrative expenses are all classified as non-manufacturing. $2,823 Direct Materials $1,600. The total manufacturing overhead of $50,000 divided by 10,000 units produced is $5. $2. 00 Indirect materials 0. $37. to which it allocates $90,000 (allocation rate of $20 x 4,500. Crane's operations are divided into a metal casting department and a metal finishing department. Crane's operations are divided into a metal casting department and a metal finishing department. allocates overhead using machine hours as the allocation activity. Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. It allocates manufacturing overhead to jobs based on a predetermined overhead allocation rate, computed as a percentage of direct. AP's simple costing system allocates manufacturing overhead to its three customers based on machine-hours and prices its contracts based on full costs. Ryan Fabrication allocates manufacturing overhead to each job using departmental overhead rates. However, most of approaches concern the crane scheduling in isolation. Crane's operations are divided into a metal casting department and a metal finishing department. Study with Quizlet and memorize flashcards containing terms like document specifying when jobs will be manufactured, product costing system used by mas manufacturers, bill from supplier and more. Crane's operations are divided into a metal casting department and a metal finishing department. Question: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane Fabrication allocates manufacturing overhead to each job using. The casting department uses a departmental overhead rate of $52 per. Round your answers to the. 5 10 520 220 Human Resources shows a budget of $21,000 and accounting, $98,000, for the coming year. actually used 16,000 machine hours and incurred the following actual costs: (Click the icon to view the actual. Question 8 Crane Fabrication allocates manufacturing overhead to each job using from ACCT 2301 at Texas Tech University. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of. 05. You should be able to identify the different cost pools and cost drivers related to the different activities you are familiar with on a personal basis, and that will help you. The following data are available for 2020 . Crane's operations are divided into a metal casting department and a metal finishing department. Each unit of Planter would be. Download Free Template. Double line. Direct materials are added. Bridge: The bridge is the load-bearing beam joining the crane’s runways and moving the trolley. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a. Study with Quizlet and memorize flashcards containing terms like Compton Company uses a predetermined overhead rate in applying overhead to production orders on a labor cost basis in Department A and on a machine-hours basis in Department B. Cabinets Unlimited uses departmental overhead rates to allocate its manufacturing overhead to jobs. We know the Steel Making Process, We will work with you to lift heavy and dangerous items throughout your operation. crane fabrication allocates manufacturing overhead – WeiHua Crane, Solution manual of Engineering Economics 7th Ed More Info Water for SemiconductorTranscribed Image Text: Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate. The casting department uses a departmental overhead rate of $57 per machine hour, while the finishing department uses a departmental. 00|… Expert Answer. The companys operations are divided into a casting department and a finishing departmene The casting department uses a departmental overhead rate of $6 per machine hour, while the finishing department uses a departmertal ovechead rate of $26. 00 Direct labor 3. $102. Charlie’s Wood Works allocates support department costs using the direct method. crane wiring diagram homeoff1, overhead crane price 5 ton overhead crane price 5 ton, manuals crane amp hoist manuals r amp m materials handling, konecranes chain hoist pendant wiring diagram, single phase amp three phase wiring. WF Welding Overhead Cranes Rebrands, Custom Steel Inc Specialize in Overhead Cranes and, The company has also expanded its operations in the Edmonton areaAnswer is complete but not entirely correct. This crane runs on elevated tracks and is a popular choice because it offers hook motion along three axes—up and down, back and forth, and side to side. Applied Overhead to Job #220 Mixing Department Paving Department Total c. Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Here are selected data for Crumb Company: Cost of goods manufactured $320,200 Work in process inventory, beginning $109,100 Work in process inventory, ending $104,900 Direct materials used $73,000 Manufacturing overhead is allocated at 70 % of direct labor cost. c. Mazzella Lifting Technologies also provides the following value-added and post-sale services to all of our customers: Design and fabrication of custom below-the-hook lifting devices. Our Nigeria clients started buying Explosion proof overhead crane from 2019. Ryan's operations are divided into a metal casting department and a metal finishing department. Actual results for the year included the following: Actual manufacturing overhead cost $184,400 Actual direct labor hours 14,800 The predetermined manufacturing overhead rate per direct labor hour is closest to ________. The casting department uses a departmental overhead rate of $57 per machine hour, while the finishing department uses a departmental overhead rate ofCrane Fabicaton allocates manulacturing ovechead to each job using departmental overhead rates. $50 × 11 machining hrs = $550 Sanding Dept. feet with an overhead crane capacity of 10 tons, compliments our [] Fabrication shop 60' x 200' and 30' x 80' Office area 4800 ft2. exist6. Overhead TotalDirectLabor Hours DLH per Product A B Painting Dept. gross profit 34,540 45,500. Actual data for the month of March are as follows: Assembly Testing Department Department Total Overhead $43,680 $44,554 $88,234 Direct labor hours 18,900 14,175 33,075 Machine hours 6,060 6,545 12,605 Required: 1. The casting department uses a departmental overhead rate of $52 per machine hour, while the finishing department uses a departmental overhead rate of. The casting department uses a departmental overhead rate of $52 per machine hour, while the finishing department uses a. The estimate of annual overhead costs is $540,000. Sandhill Company allocates manufacturing overhead at $23 per direct labor hour. 00|…Question: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. $ 125 comma 000$125,000. Tower Mfg. Join 12,750,000 engineers with over 5,900,000 free CAD files Join the Community. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of. For the first 6 months of 2022 the company reported the following operating results while operating at 80% of plant capacity and producing 119,400 units. Overhead crane inspections in compliance with OSHA, ASME, and CMAA requirements. Crano's operations are divided into a metal casting department and a metal finishing department. 00|…The overhead-crane scheduling problem with spatial constraints has attracted extensive attention and lots of approaches are introduced to solve the problem. Question: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Tower estimates it will incur $200,000 of total overhead costs and use. d. The Production Division uses a departmental overhead rate of $40 per machine hour, while the Assembling Division uses a. M 12 72 75,000 XY 28 18 50,000. Crane's operations are divided into a metal casting department and a metal finishing department. Final answer. Assume that Pell: • allocates manufacturing overhead based on machine hours • estimated 9,000 machine hours and $88,000 of manufacturing overhead costs actually used 13,000 machine hours and incurred the. Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Dakota allocates manufacturing overhead costs using direct manufacturing labor costs. … A: Compute the total cost of Job A216: Q: Producing Departments / Main Department Servicing Departments Total JK V Jimin Jin Suga P80,000. Company leadership recently learned that its costing system may be too simple for its operations, and that job costs may be fairly inaccurate. Prepare the summary journal entry:a. 100. Each connector should require 11 machine hours. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Pell Corporation manufactures computers. In this paper,. The company allocates manufacturing overhead using a single plantwide rate with direct labor hours as the allocation base. credit to Work in Process Cutting. • estimated 13,000 machine hours and $91,000 of manufacturing overhead costs. $454 d. All of the first. The company has two departments: Assembly and Sanding. 137,700 + 70,400 + 184,210 = $392,310. If you need to lift and move heavy equipment at a plant or industrial facility, cranes provide a safe and effective solution. (20,000 + 12,000). $366. Compute the total cost of Job 890. Cost of finished goods manufacturing,$8. 50 × 6 machine hours = $375. Search for: Home. Crane Fabrication allocates manufacturing overhead to each jab using departmental overhead rates. Answer of Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. At the beginning of the most recently completed year, the company made the following estimates: Dept A. the following data are available for 2017 : Budget manufacturing overhead costs $4. Estimated overhead costs for the year are 8744. You’ll know enough by the end of this article to decide. Search for:. allocates overhead to production on the basis of direct labor costs. 12) 12) Crane Fabrication allocates manufacturing overhead to each ob using departmental overhead rates. Ryan's operations are divided into a metal casting department and a metal finishing department. View Homework Help - 12) 12) Crane Fabrication allocates manufacturing overhead to each ob. Crystal Fabrication allocates manufacturing overhead using a single predetermined rate based on a planned use of 10,000 direct labour hours per year. 51. The casting department uses a departmental overhead rate of $52 per machine hour, while the finishing department. It allocates manufacturing overhead (both variable and fixed) to products on the basis of standard direct manufacturing labor-hours (DMLH). The. These cranes can run either on top of girders or. The Cutting Department spans about 33,600 square feet and holds assets valued at about $140,000. 00|… Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Check the process crane fabrication procedure and get your custom crane now. In this paper the Design, Manufacturing and Execution of crane. 2023-09-19. The company is located in Sandy, UT, and was established in 1978. Part of a manufacturer's inventory cost (along with the costs of direct labor and manufacturing overhead)How much manufacturing overhead would be allocated to Job A216 using the departmental overhead rates? A) $544. Question: I need help with this homework. Crane. play structures that it sells to dealers across the Midwest. Adventure Designs makes custom backyard. According to the static budget, the following is expected to incur: 2,200 machine hours per month (550 chairs x 4 hours per chair) $11,440 in variable manufacturing overhead costs (($9,000 in fixed manufacturing overhead. • actually used 15,000 machine hours and incurred the following actual. The cost driver for each activity and the estimated annual usage are number of setups 2,500, machine hours 25,000, and number of. 2. According to the static budget, FrontGrade expected to incur the following: 1,100 machine hours per month (100 connectors × 11 machine hours per connector) $5,500 in variable manufacturing overhead costs $8,250. The casting department uses a departmental overhead rate of $5; Ryan's Paints allocates overhead based on machine hours. , 3. Cooper's Bags Company sells the bags in cases of 1,000 bags. 00 per machine hour. VIDEO ANSWER: I want to say hello to everyone. e. . Maximum lifting height should be 132 feet. Rocky Tailoring has three departments: design, machine sewing, and beading. Crano's operations are divided into a metal casting department and a metal finishing department. $271,672. And he also says it is really easy to operate our machine, just like step 1, step 2 and step 3. Crane fabrication allocates manufacturing overhead to each job using departmental oveituead rates. The company's operations are divided into a casting department and a finishing department. Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Solution for Manufacturing overhead Direct labor costs $ 290,000 $ 1,160,000 Job 721 Job 722 Direct labor hours 780 hours 60 hours Direct materials $ 23,400 $.