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National Inc.manufactures two models of CMD that can be used as cell phones,MPX,and digital camcorders.
National uses a volume-based costing system to apply factory overhead based on direct labor dollars.The unit prime costs of each product were as follows:
National's controller had been researching activity-based costing and decided to switch to it.A special study determined National's two products have the following budgeted activities:
Using activity-based costing,applied miscellaneous overhead for the High F model per unit is (rounded to the nearest cent) :
Phobia
An intense, irrational fear of, or aversion to, specific objects, activities, or situations.
Feared Situations
Specific scenarios or conditions that provoke intense fear or anxiety in an individual, often related to phobias or anxiety disorders.
Cognitive Theories
Psychological theories that emphasize mental processes such as perception, memory, and problem-solving as central to understanding behavior.
Social Anxiety Disorder
A mental health condition marked by intense fear of social situations due to worries about being judged negatively, embarrassed, or humiliated.
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