Harms Shoe Company applies manufacturing overhead based on direct labor hours as the allocation volume. Information concerning manufacturing overhead and labor for July follows: 
How much overhead will be allocated during July to products with a direct labor of 5 hours?
Definitions:
Superior Returns
Financial gains that exceed the average market return or benchmarks, often sought by investors.
Relative Strength
A momentum investing technique that compares the performance of a security or index to the overall market or a specific benchmark.
Technical Analysts
Financial professionals who evaluate securities by analyzing statistics generated by market activity, such as past prices and volume.
Retail Industry
A sector of the economy that consists of individuals and companies engaged in the selling of finished products to end user consumers.
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