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You can therefore greatly increase double or triple overall stability and bearing capacity by simply laminating another one or two upright beams under the bearing surface. Or, you can laminate a thin ledge to one or several of the beams longitudinally , preferrably set back a bit so one can't see it.

For this, it is absolutely important that the beams are glued together carefully on the entire length. When determining the load bearing capacity of any structure, you'll need to take into account several different factors:. For calculating deflection , rob's suggestion of using the Sagulator is a good start.

The Sagulator is simply inputting your furniture's dimensions into a beam deflection equation and spitting out the answer. These equations rely on the assumption the material remains within its elastic limit.

The deflection shown will be greater than the Best Wood For Turning Spindles Quest length of the shelf, since the equation doesn't factor in the ultimate strength of the material. Maximum bending stress allows you to calculate how much loading your furniture can take without breaking.

The maximum load a horizontal beam can sustain depends on the span, how the load is applied, how the ends are supported, the material, and the cross-sectional geometry. Luckily, there are several online resources like Engineer's Edge and the Engineering Toolbox that can help with generalizations, so you don't have to derive each condition.

For a uniform loading on a beam with fixed-fixed end conditions that means the joints are connected at each end by glue, or at least by more than one fastener , the maximum bending stress will be located at the ends, at a magnitude of.

You can calculate your maximum M with this calculator. The maximum allowable stress or Modulus of Rupture for many wood species can be found by searching Google for wood material properties. Column compressive and buckling strengths won't really play into your design considerations unless you're planning on using long, spindly legs.

With 4x4 legs, you won't have this problem. With thinner legs, you can calculate the critical centric loading aligned with the axis of the leg, applied in the center of the leg with the following formula:. For unsupported legs attached only at a table apron or the top of your bench, K will be 2, since it's essentially a fixed-free end condition.

For a legs connected with a brace at the bottom, K will be closer to 0. Just to find the load bearing capacity of the horizontal bench top, I'd treat it like a shelf and run the numbers through some sort of load-bearing calculator like the sagulator. The load-bearing capacity will also depend on whether the weight is mostly toward the center or if it is evenly distributed.

Ideally you would laminate thoroughly glue several 2x4s together to make a strong solid panel for the top of the bench. In that case you can treat it as one solid board in your load calculator. If you don't laminate the top pieces together, I'd run calculations for a single 2x4 of the appropriate length, as well as multiplying that answer by 2 to 4, depending on how many of the 2x4s any item on the bench is likely to span.

Once you calculate the load-bearing capacity, the other factor to consider is racking--in this case, most likely side-to-side movement or wobbling. You mention that your only mechanical fasteners will be nails, but you don't mention whether you intend to use glue or joinery.

The cleats that attach the top to the legs will help somewhat against racking, but gluing them in addition to nailing them can increase the racking resistance dramatically.

Glued mortise and tenon joints at various locations on the bench would make it even stronger. When using the Sagulator , be sure to explicitly add the weight of the wood itself. This is not documented, and Sagulator feedback is disabled. However, one can confirm this by comparing a 1 pound total load to a 2 pound total load, on a ' span made of 1" x 12" walnut.

This is surely beyond the elastic limit of walnut; we're simply debugging the tool here. The computed sag doubles, when in fact the wood itself weights pounds. Adding a pound or two should have an inconsequential effect; the effective sag will be due to the weight of the wood itself.

Sign up to join this community. Complete the following requirements for Rain Gear, Inc. Prefab Pools Company produces large prefabricated in-ground swimming pools made of a specialized plastic material. The master budget shows the following Wood Spindles For Chairs 70 standards information and indicates the company expected to produce and sell units for the month of April. Prefab Pools actually produced and sold units for the month. This problem is a continuation of the previous problem but can be worked independently.

Prefab Pools Company produces prefabricated in-ground swimming pools and applies fixed manufacturing overhead costs to products based on direct labor hours.

Information for the month of April appears as follows. Prefab Pools expected to produce and sell units for the month. Equipment Products, Inc. The master budget shows the following standards information and indicates the company expected to produce and sell 4, units for the month of May.

Equipment Products actually produced and sold 4, units for the month. With regards to fixed manufacturing overhead, the company also applies these overhead costs to products based on direct labor hours. Fixed manufacturing overhead information for the month of May appears as follows. Complete the following requirements for Equipment Products, Inc.

Assume Spindle Company uses activity-based costing to allocate variable manufacturing overhead costs to products. Group Activity: Setting Standards. Form groups of two to four students.

Each group is to complete the following requirements. Ethics and Setting Standards. Wilkes Golf, Inc. Assume you are the production supervisor, and you receive a bonus for each quarter that shows a favorable labor efficiency variance.

That is, you receive a bonus for each quarter showing actual direct labor hours that are fewer than budgeted direct labor hours.

The management has asked for your input in establishing the standard number of direct labor hours required to complete one golf cart. The management of Home Products, Inc. At the end of , the company prepared the following income statement showing actual results:.

Prepare an Excel spreadsheet comparing the actual results to budgeted amounts using the format shown as follows, and comment on the results. Variable Production Cost Variance Analysis. Iron Products, Inc. Variable overhead is applied to products based on direct labor hours. The company uses a just-in-time production system and thus has insignificant inventory levels at the end of each month. The income statement for the month of November comparing actual results with the flexible budget based on actual sales of 2, units is shown as follows.

Iron Products is disappointed with the actual results and has hired you as a consultant to provide further information as to why the company has been struggling to meet budgeted net profit.

Your review of the previously presented budget versus actual analysis identifies variable cost of goods sold as the main culprit. After further research, you are able to track down the following standard cost information for variable production costs:.

Actual production information related to variable cost of goods sold for the month of November is as follows:. Fast Sleds, Inc. Variable overhead is applied to products based on machine hours. The company uses a just-in-time production system, and thus has insignificant inventory levels at the end of each month.

The Free Woodworking Plans For Outdoor Benches Github income statement for the month of January comparing actual results with the flexible budget is shown in the following based on actual sales of 10, units. Fast Sleds is disappointed with the actual results and has hired you as a consultant to provide further information as to why the company has been struggling to meet budgeted net income.

Your review of the budget presented previously versus actual analysis identifies variable cost of goods sold as the main culprit. After further research, you are able to track down the standard cost information for variable production costs:. Actual production information related to variable cost of goods sold for the month of January is as follows:.

Previous Section. Table of Contents. Next Section. Materials Price Variance The entry to record the purchase of direct materials and related price variance shown in Figure Materials Quantity Variance The entry to record the use of direct materials in production and related quantity variance shown in Figure Labor Rate and Efficiency Variances The entry to record the cost of direct labor and related variances shown in Figure Recording Finished Goods Transactions Question: Review all the debits to work-in-process inventory throughout this appendix and you will see the following costs all recorded at standard cost :.

Recording Cost of Goods Sold Transactions Question: How do we record the costs associated with products that are sold? Key Takeaway In a standard costing system, all inventory accounts reflect standard cost information. The difference between standard and actual data are recorded in the variance accounts and the manufacturing overhead account, which are ultimately closed out to cost of goods sold at the end of the period. Review Problem Using the solution to Note Using the solutions to Note Based on the entries shown in items 1 through 5 , prepare a journal entry to transfer all work-in-process inventory costs to finished goods inventory.

Assume all finished goods are sold during the period. Prepare a journal entry to transfer all finished goods inventory costs to cost of goods sold. Based on the entries shown in items 1 through 7 , close manufacturing overhead and all variance accounts to cost of goods sold. Solution to Review Problem End-of-Chapter Exercises Questions Explain how a flexible budget differs from a master budget.

Assume you are the production manager for a manufacturing company that anticipated selling 40, units of product for the master budget and actually sold 50, units. Why would you prefer to be evaluated using a flexible budget for direct labor rather than the master budget? What is a standard cost, and how does it differ from a budgeted cost? How are standards established for direct materials, direct labor, and variable manufacturing overhead?

Explain what management is trying to evaluate in reviewing the materials price variance and materials quantity variance. Be sure to include the formula for each variance in your explanation. Explain what management is trying to evaluate in reviewing the labor rate variance and labor efficiency variance. Explain how an unfavorable labor rate variance might cause a favorable labor efficiency variance and favorable materials quantity variance.

The production manager just received a report indicating an unfavorable labor rate variance. Further investigation reveals that the sales department accepted a large rush order. Other items related to USA Made wooden spindles:. Browse hardwood spindles by size and wood species below - click a link or picture to see product details, reviews and to place your order.

Bear Woods Supply Co. All Rights Reserved. Website Created by Digital Design Solutions. Use the table above to know your price and when discounts apply. Sawtooth Picture Hangers are sold "Per Bag of Discounts will follow the pricing table. Wish Lists you can share, Faster Ordering and More!

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