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Collini Corporation has two production departments, Machining and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: During the current month the company started and finished Job T268. The following data were recorded for this job:
If the company marks up its manufacturing costs by 40% then the selling price for Job T268 would be closest to: (Round your intermediate calculations to 2 decimal places.)
Superego
In psychoanalytic theory, the part of the mind that acts as a self-critical conscience, reflecting social standards learned from parents and teachers.
Personality
A collection of traits that forms the unique character of an individual.
Anal Retentive
A term derived from Freudian psychoanalysis referring to an individual who is perceived to be overly orderly, rigid, and obsessive, often linked to the anal stage of psychosexual development.
Psychosexual Development
A Freudian theory that suggests children develop through a series of stages, each characterized by different demands for sexual gratification.
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