Back Porch Company manufactures lawn chairs using an activity-based costing system to allocate all manufacturing conversion costs. The following information is provided for the month of June: 
Each lawn chair consists of 8 parts; the total direct materials cost per lawn chair is $10.00.
What is the total cost of materials handling and assembling for each lawn chair?
Definitions:
Extrinsic Rewards
External incentives given to employees or individuals, such as money, trophies, or recognition, to motivate behavior or performance.
Behavior Therapy
A form of mental health treatment aimed at altering unwanted behaviors by using methods of conditioning.
Behavior Control
The process of regulating or directing actions and responses to achieve desired outcomes.
Transference
In psychoanalysis, the process by which patients project feelings about significant people in their lives onto the therapist.
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