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Kohlman Company Began Its Operations on March 31 of the Current

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Kohlman Company began its operations on March 31 of the current year. Projected manufacturing costs for the first three months of business are $156,800, $195,200, and $217,600, respectively, for April, May, and June. Depreciation, insurance, and property taxes represent $28,800 of the estimated monthly manufacturing costs. Insurance was paid on March 31, and property taxes will be paid in November. Three-fourths of the remainder of the manufacturing costs are expected to be paid in the month in which they are incurred with the balance to be paid in the following month. Refer to the information provided for Kohlman Company. The cash payments for manufacturing in the month of June are:


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A trancelike state of focus and concentration characterized by heightened suggestibility, relaxation, and imagination.

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The outer layer of the brain, involved in higher-level processes such as consciousness, thought, emotion, reasoning, language, and memory.

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A state of consciousness characterized by reduced physical and mental tension while being fully awake and alert.

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A mental training practice that involves focusing one's attention on the present moment while calmly acknowledging and accepting one's feelings, thoughts, and bodily sensations.

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