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Harold is a college sophomore who is trying to get in shape for spring break. He would like to lose the body weight that he gained during his freshman and sophomore years. In high school, he played sports and his family prepared healthy meals, but his freshman and sophomore years have proven to be very different with late nights of school work, hanging out with friends playing poker, and eating lots of take-out food, snacking on pizza, and drinking soda. Harold, who is 5 ' 10 " , has gained 18 pounds and now weighs 182 pounds.
Harold has never tried to lose weight before and decides to talk to a personal trainer at the gym to get help. During Harold ' s consultation, the personal trainer calculates his BMI, determines his ideal body weight, and measures his body fat content using skinfold calipers. The personal trainer tells Harold his body composition is 26% fat. The personal trainer also measures Harold ' s waist, and his waist circumference is a little over 40 " .
Estimate Harold ' s ideal weight using the Hamwi method .
Variable Manufacturing Overhead
The portion of manufacturing overhead costs that vary with the level of production, such as utilities and materials.
Direct Labor-Hours
The cumulative hours employees spend directly participating in the manufacturing process.
Variable Manufacturing Overhead
The portion of manufacturing overhead costs that varies directly with production volume, such as utilities or raw materials.
Predetermined Overhead Rate
A rate used to allocate overhead costs to products or job orders, calculated before the period begins based on estimated overhead costs and an allocation base.
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