In a job order costing system, the goal is to trace costs directly to a single unit of product or service that caused the cost (ex: lumber used to construct a home). Explain why manufacturing overhead costs are not traced directly to product and are instead estimated and assigned to units of product based on a ratio? Provide an example illustrating your explanation. Write about 200 words
and HP55S) where HP55 grade is usually used for enteric coating, HP55S grade, because of its higher degree of polymerization compared with HP-55, it have greater solution viscosity, greater mechanical strength of the film and HP-50 dissolves at a lower pH value and is therefore appropriate for preparations which are designed to disintegrate in the upper part of the small intestine.
Trade name Eudragit S100 HPMCP HP-55
Chemical name Poly (methacrylic acid, methyl methacrylate) 1 : 2 [128]
Cellulose, 2-hydroxypropyl methyl ether, phthalic acid ester [133]
CAS number (25086-15-1 ) [128]
( 9050-31-1 ) [133]
pH solubility ≥ 7 [128, 129]
≥ 5.5 [139]
The most common three methods used to prepare the nanoparticles are: (1) dispersion of preformed polymers; (2) direct polymerization of monomers using classical polymerization reactions; and (3) ionic gelation or coacervation of hydrophilic polymers. However, other methods like supercritical fluid technology [140] and particle replication in non-wetting templates (PRINT) [141] can be also used to prepare nanoparticles.
Polymeric nanoparticles (PNPs) can be prepared from preformed polymers through several methods such as solvent evaporation, salting-out, dialysis and supercritical fluid technology which involving the rapid expansion of a supercritical solution or rapid expansion of a supercritical solution into a liquid solvent. In contrast, PNPs can be directly synthesized through the polymerization of monomers using a variety of polymerization techniques like mini-emulsion, micro-emulsion, surfactant-free emulsion and interfacial polymerization.
The choice of preparation method is made on the basis of a number of factors such as the type of polymeric systems, the area of application, size requirement, and the drug to be loaded. Since, method of preparation mainly affect the properties of produced nanoparticles, it is highly advantageous to have preparation techniques at hand to get PNPs with the required properties for a particular application.
The term nanoprecipitation refers to a quite simple processing method for the fab