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Gretter Corporation has two operating divisions--an Atlantic Division and a Pacific Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $36 per shipment. The Logistics Department's fixed costs are budgeted at $399,600 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand. At the end of the year, actual Logistics Department variable costs totaled $305,040 and fixed costs totaled $418,680. The Atlantic Division had a total of 2,600 shipments and the Pacific Division had a total of 5,600 shipments for the year. For performance evaluation purposes, how much actual Logistics Department cost should NOT be charged to the operating divisions at the end of the year?
Psychodynamic Theories
A group of theories originated by Sigmund Freud that emphasize the influence of the unconscious mind on behavior.
Unconscious Forces
Internal drives, desires, or impulses that influence thoughts, feelings, and behavior without an individual's conscious awareness.
Neuroticism
Attributes of a personality defined by experiences of anxiety, dread, a temperamental disposition, concern, jealousy, aggravation, and feelings of being alone.
Negative Emotions
Feelings that are generally not enjoyable for the person feeling them, such as sadness, anger, fear, and jealousy.
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