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Logan Company Uses a Job Order Costing System Job 19 for 100 Units Is Started in Department a Rate

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Logan Company uses a job order costing system.A predetermined overhead rate of $7 per machine hour in Department A and 220 percent per direct labor dollar in Department B has been established based upon the following information at the beginning of the year:
 Department A  Department B Estimated overhead $40,600$88,000 Estimated machine hours 5,80012,500 Estimated direct labor dollars $40,000$40,000 Estimated direct labor hours 5,0003,125\begin{array}{lrrr}&\text { Department A } & \text { Department B} \\\text { Estimated overhead } & \$ 40,600 & \$ 88,000 \\\text { Estimated machine hours } & 5,800 & 12,500 \\\text { Estimated direct labor dollars } & \$ 40,000 & \$ 40,000 \\\text { Estimated direct labor hours } & 5,000 & 3,125\end{array}

Job 19 for 100 units is started in Department A and completed in Department B.Determine the total cost of Job 19 and complete the job cost card based on the following information:
 Department A  Department B Direct materials $800$950 Direct labor dollars $490$180 Direct labor hours 3012 Machine hours 1530\begin{array}{lrr}&\text { Department A } & \text { Department B} \\\text { Direct materials } & \$ 800 & \$ 950 \\\text { Direct labor dollars } & \$ 490 & \$ 180 \\\text { Direct labor hours } & 30 & 12 \\\text { Machine hours } & 15 & 30\end{array}
 Logan Company uses a job order costing system.A predetermined overhead rate of $7 per machine hour in Department A and 220 percent per direct labor dollar in Department B has been established based upon the following information at the beginning of the year:   \begin{array}{lrrr} &\text { Department A } & \text { Department B} \\ \text { Estimated overhead } & \$ 40,600 & \$ 88,000 \\ \text { Estimated machine hours } & 5,800 & 12,500 \\ \text { Estimated direct labor dollars } & \$ 40,000 & \$ 40,000 \\ \text { Estimated direct labor hours } & 5,000 & 3,125 \end{array}    Job 19 for 100 units is started in Department A and completed in Department B.Determine the total cost of Job 19 and complete the job cost card based on the following information:   \begin{array}{lrr} &\text { Department A } & \text { Department B} \\ \text { Direct materials } & \$ 800 & \$ 950 \\ \text { Direct labor dollars } & \$ 490 & \$ 180 \\ \text { Direct labor hours } & 30 & 12 \\ \text { Machine hours } & 15 & 30 \end{array}

Recognize how cognitive biases and perspective-taking can affect our understanding of others' behaviors.
Explain the three-stage model of dispositional attribution and the impact of cognitive load on attribution.
Understand the principles and applications of Kelley's covariation model in making causal attributions.
Explore strategies to reduce interpersonal conflicts arising from attribution errors.

Definitions:

Strong Bond

A powerful emotional or physical connection between individuals or entities.

Objectively

In a manner that is not influenced by personal feelings or opinions, in a way that is based on facts.

Middle Age

The period in a person's life, often defined as between 45 to 65 years old, characterized by adjustments to aging and preparing for later life.

Pillar Of Strength

A metaphorical term for a remarkably supportive or emotionally strong person on whom others may rely during difficult times.

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