The following is selected financial data from Turtle Bay Manufacturing for the most recent year. 
What is the actual manufacturing overhead?
Definitions:
Individual Growth
The personal development and maturation of skills, knowledge, and understanding over time.
Systems Approach
A theory that views organizations as interrelated parts working together to achieve common objectives, emphasizing the importance of understanding the interdependency of all components.
HRM Activities
Tasks and functions performed by the Human Resources Management department, including recruitment, training, and employee support.
Veterinary Clinics
Medical facilities that provide healthcare and treatment specifically for animals.
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