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Aleutian Company produces two products: Rings and Dings. They are manufactured in two departments: Fabrication and Assembly. Data for the products and departments are listed below. All of the machine hours take place in the Fabrication Department, which has estimated total factory overhead of $90,000. All of the labor hours take place in the Assembly Department, which has estimated total factory overhead of $105,000.Aleutian Company uses the multiple production department factory overhead rate method. The Fabrication Department uses machine hours as an allocation base, and the Assembly Department uses direct labor hours.
-All of the following can be used as an allocation base for calculating factory overhead rates except
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A nondirective, humanistic therapy developed by Carl Rogers, in which the therapist creates an accepting climate and shows empathy, freeing clients to be themselves and releasing their natural tendency toward self-actualization.
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