Managerial accounting Overtime refers to the situation when a worker works beyond his normal working hours. The overtime rate is always higher than the normal rate and is usually double the normal rate. The Factories Act and Shops and Establishments Act have fixed the normal working hours, defined what constitutes overtime, the rate of overtime and maximum hours of overtime. Overtime consists of two elements viz. the normal cost and the extra payment or premium. The premium is known as overtime cost. The normal cost is allocated to the Production Order or cost centre/unit on which the worker is working. The treatment of overtime cost varies according to the circumstances.

1 Please give examples of red meat, white meat and lean meat.

2 What is lean body weight and how does it differ from routine measurement?

3 Is the combination of drugs sibutramine and orlistat more effective in reducing obesity than using these on their own?

4 Why does vitamin B12 deficiency cause glossitis?

5 Is a dosage of 2.5 mg/day of methyltestosterone, as a component in some multivitamin formulae, safe in the long-term?

6 What is the effect of sodium/potassium imbalance on the microminerals?

7 What is the role of fluoride in healing?

8 In K&C 7e (Box 5.6, p. 239) it states 'Do not drink [alcohol] during the daytime'. Please explain why this is not recommended.

9 Could you please tell me about the aetiology of 'refeeding syndrome'?

10 What is the Atkin's diet?