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Machine Builders Inc

question 31

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Machine Builders Inc.adopted a standard cost system several years ago that it uses in conjunction with its process cost system.The per-unit standard costs for direct materials and direct labor for its single product are as follows: Materials: 4 kilograms/unit x $10.00 per kilogram) $40.00/unit;labor: 4 hours/unit x $18.00 per hour = $72.00/unit.All materials are issued at the beginning of processing.The operating data shown below were taken from the records for July: Machine Builders Inc.adopted a standard cost system several years ago that it uses in conjunction with its process cost system.The per-unit standard costs for direct materials and direct labor for its single product are as follows: Materials: 4 kilograms/unit x $10.00 per kilogram) $40.00/unit;labor: 4 hours/unit x $18.00 per hour = $72.00/unit.All materials are issued at the beginning of processing.The operating data shown below were taken from the records for July:   The direct labor flexible-budget variance for July was: A) $6,600 unfavorable. B) $7,200 unfavorable. C) $51,000 favorable. D) $58,200 favorable. E) $65,400 favorable.
The direct labor flexible-budget variance for July was:

Understand the concept of anxiety disorders and their symptoms.
Differentiate between various types of anxiety and mood disorders.
Recognize the influence of temperament and stress on the development of anxiety disorders.
Identify symptoms and examples of obsessive-compulsive disorder.

Definitions:

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A drug that relieves pain and induces drowsiness, stupor, or insensibility, often used medically for pain relief but can be addictive and abused.

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