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Parker Woodworks Manufactures Baseball Bats and Wooden Tops

question 87

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Parker Woodworks manufactures baseball bats and wooden tops.Currently,Parker makes 5,000 baseball bats each month.Each bat uses $1.00 in direct materials and $0.50 in direct labor.Parker uses two activities in manufacturing the baseball bats: Cutting and Finishing.The cost associated with Cutting is $7,500 a month,allocated on the basis of direct labor hours.The cost associated with Finishing is $12,000 a month,allocated on the basis of batches.The activity drivers are used as follows: Parker Woodworks manufactures baseball bats and wooden tops.Currently,Parker makes 5,000 baseball bats each month.Each bat uses $1.00 in direct materials and $0.50 in direct labor.Parker uses two activities in manufacturing the baseball bats: Cutting and Finishing.The cost associated with Cutting is $7,500 a month,allocated on the basis of direct labor hours.The cost associated with Finishing is $12,000 a month,allocated on the basis of batches.The activity drivers are used as follows:   What is the total manufacturing cost for one baseball bat? A) $1.46 B) $1.50 C) $2.96 D) $3.94 What is the total manufacturing cost for one baseball bat?

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Definitions:

Fovea

The central part of the retina where visual acuity is highest and detailed vision is best due to a high concentration of cones.

Cones

Cones are photoreceptor cells in the retina of the eye responsible for color vision and operate best under bright light conditions, differing from rods, which are more sensitive to dim light.

Rods

Photoreceptor cells in the retina of the eye that are highly sensitive to light, making them responsible for vision at low light levels.

Feature Detector

Neurons in the brain that are specialized in recognizing specific features of a stimulus, such as angles or movement.

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