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The Following Information Is Available from the Records of Diamond

question 99

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The following information is available from the records of Diamond Cut, Inc.:  Direct Materials-Assembly Department $10,000 Direct Materials-Finishing Department 15,000 Direct Labor-Assembly Department 11,000 Direct Labor-Finishing Department 20,000 Applied Overhead-Assembly Department 11,000 Applied Overhead-Finishing Department 20,000 Actual Overhead-Assembly Department 12,500 Actual Overhead-Finishing Department 17,500\begin{array} { l c } \text { Direct Materials-Assembly Department } & \$ 10,000 \\\text { Direct Materials-Finishing Department } & 15,000 \\\text { Direct Labor-Assembly Department } & 11,000 \\\text { Direct Labor-Finishing Department } & 20,000 \\\text { Applied Overhead-Assembly Department } & 11,000 \\\text { Applied Overhead-Finishing Department } & 20,000 \\\text { Actual Overhead-Assembly Department } & 12,500 \\\text { Actual Overhead-Finishing Department } & 17,500\end{array} What are the "total costs to account for" in the Assembly Department?

Identify effective communication strategies for reaching target markets.
Understand the concept of the market being composed of people with both desire and ability to buy.
Recognize the role of environmental forces in shaping marketing decisions.
Understand how discovering consumer needs leads to the development of new products.

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