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Port Accounting Performs Two Types of Services, Audit and Tax

question 79

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Port Accounting performs two types of services, Audit and Tax.Port's overhead costs consist of computer support, $240,000; and legal support, $120,000.Information on the two services is:  Audit  Tax  Direct labour cost $50,000$100,000 CPU minutes 40,00010,000 Legal hours used 200800\begin{array} { l r r } & \text { Audit } & \text { Tax } \\\text { Direct labour cost } & \$ 50,000 & \$ 100,000 \\\text { CPU minutes } & 40,000 & 10,000 \\\text { Legal hours used } & 200 & 800\end{array} Overhead applied to audit services using ABC is


Definitions:

Unconscious

The part of the mind that contains thoughts, memories, and desires not within the current awareness but can influence behaviors.

Psychoanalysts

Professionals who practice psychoanalysis, a therapeutic approach developed by Sigmund Freud, focusing on examining the unconscious mind's role in human behavior.

Interpretation

The act of explaining or providing the meaning of something, often used in contexts like literary analysis, data analysis, and psychotherapy.

Unconscious Meaning

Refers to the content or aspects of thought that are not immediately accessible to conscious awareness, often discussed in psychoanalytic contexts.

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