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If the Predetermined Overhead Allocation Rate Is 75% of Direct  Factory Overhead15,000 Wock in Process Inventory Assembly Dept 15,000\begin{array}{llr} \text { Factory Overhead} &15,000\\ \text { Wock in Process Inventory Assembly Dept } &&15,000\\\end{array}

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If the predetermined overhead allocation rate is 75% of direct labor cost, and the Assembly Department's direct labor cost for the reporting period is $20,000, the following entry would be made to record the allocation of overhead to the products processed in this department:
 Factory Overhead15,000 Wock in Process Inventory Assembly Dept 15,000\begin{array}{llr} \text { Factory Overhead} &15,000\\ \text { Wock in Process Inventory Assembly Dept } &&15,000\\\end{array}

Understand the central aims and techniques of different psychotherapeutic approaches.
Recognize the concept of resistance and how it manifests in therapy.
Identify the significance of childhood experiences in adult psychological disorders.
Comprehend how psychoanalysis interprets patient behaviors such as transference.

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