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Orlando Avionics makes three types of radios for small aircraft-model A, model B, and model C. The manufacturing operations are mechanized and there is no direct labor. Manufacturing overhead costs are significant, and Orlando has adopted an activity-based costing system. Direct materials costs per unit for each model are as follows: Orlando has three activities-assembly, materials management, and testing. The cost driver for assembly is machine hours. The cost driver for materials management is number of parts, and the cost driver for testing is the number of units of product. Total costs and production volumes for the year 2012 were estimated as follows:
What is the allocation rate for the Assembly activity? (Please round to the nearest cent.)
Confederate
An individual who is part of an experiment but pretends to be a participant while actually working for the researcher, used to manipulate social interactions as part of the experimental procedure.
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Forms of creative expression that are performed in front of an audience, such as music, dance, and theater.
Groupthink
A psychological phenomenon that occurs within a group of people, in which the desire for harmony or conformity results in an irrational or dysfunctional decision-making outcome.
Devil's Advocate
A person who expresses a contentious opinion in order to provoke debate or test the strength of the opposing arguments.
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