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Terra Mesa Manufacturing uses a job order cost system to account for its production of specialty patio furniture.At the beginning of June, Terra Mesa had one job in Work in Process, job A75.Management has chosen direct labor cost as its activity base.The costs incurred to date on job A75 are as follows: During June, Terra Mesa added the following costs for direct materials and direct labor to job A75:
Job A75 was competed on June 30.What is the cost of job A75?
Lower-order Needs
Basic human necessities such as food, water, and safety, which are foundational before higher-level needs can be pursued, according to Maslow's hierarchy.
High Need
A strong requirement or desire for something, which can drive behavior and motivation in both personal and professional contexts.
Maslow's Hierarchy
A theory in psychology proposed by Abraham Maslow that outlines a hierarchy of human needs, from basic physiological needs to self-actualization, suggesting that higher needs can only be pursued once foundational ones are met.
Physiological Needs
Basic requirements for human survival, such as food, water, shelter, and clothing, which are the foundation of Maslow's Hierarchy of Needs.
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