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Badour Inc. is a job-order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours were 114,000 and estimated factory overhead was $695,400. The following information was for September. Job X was completed during September, while Job Y was started but not finished. The total cost of Job X is:
Acquired Needs Theory
A psychological theory suggesting that individuals acquire certain needs through their life experiences, such as the needs for achievement, affiliation, and power, which influence their motivation and behavior.
Need For Achievement
A motivational drive that pushes individuals to reach success, excel in their endeavors, and overcome challenges through personal effort.
Job Enrichment
Enhancing a job's meaningfulness through allowing more autonomy, responsibility, and variety in tasks, often to improve employee satisfaction and performance.
Motivators
Factors that encourage or stimulate a person to act or work harder, often enhancing their engagement and performance.
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