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Oxnard Industries produces a product that requires 2.6 pounds of materials per unit. The allowance for waste and spoilage per unit is .3 pounds and .1 pounds, respectively. The purchase price is $2 per pound, but a 2% discount is usually taken. Freight costs are $.10 per pound, and receiving and handling costs are $.07 per pound. The hourly wage rate is $12.00 per hour, but a raise which will average $.30 will go into effect soon. Payroll taxes are $1.20 per hour, and fringe benefits average $2.40 per hour. Standard production time is 1 hour per unit, and the allowance for rest periods and setup is .2 hours and .1 hours, respectively.
-The standard direct materials price per pound is
Renal Corpuscle
The renal corpuscle is a key structure in the kidney, involved in blood filtration, consisting of the glomerulus and Bowman's capsule.
Afferent Arteriole
A small artery that leads toward the capillaries in the glomerulus of the kidney, playing a key role in filtration of the blood.
Podocyte
Highly specialized cells in the kidney that wrap around the capillaries of the glomerulus, playing a key role in the filtration of blood to form urine.
Vasa Recta
The vasa recta are a series of straight capillaries in the medulla of the kidney that play a crucial role in the concentration and regulation of urine.
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