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Precilla Company Uses a Standard Costing System That Allows 2

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Precilla Company uses a standard costing system that allows 2 pounds of direct materials for one finished unit.During July,the company purchased 40,000 pounds of direct materials for $210,000 and manufactured 12,000 finished units.The standard direct materials cost allowed for the units manufactured is $120,000.The performance report shows that Pricilla has an unfavorable direct materials usage variance of $5,000.Also,the company records any price variance for materials at time of purchase.
The number of pounds of direct materials used to produce July's output was:

Recognize and reduce communication barriers for improved interaction and message reception.
Apply concepts of active listening and empathy in communications to enhance understanding and relationships.
Identify and employ strategies for maintaining credibility and professionalism in various communication settings.
Grasp the significance of nonverbal cues in interpreting messages and building rapport.

Definitions:

Beck's Cognitive Therapy

A form of psychotherapy developed by Aaron T. Beck that identifies and helps change negative thought patterns and behaviors.

Illogical Thoughts

Thinking patterns that are irrational or lack sound reasoning.

Cognitive Therapy Technique

A form of psychotherapy that aims to change negative patterns of thinking or behavior to alter a person's mood and coping strategies.

Scaling

The process of assigning a measurement or value to objects, properties, or conditions in a way that allows for comparison or ranking.

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