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The Phelps Company applies overhead costs to products on the basis of standard direct labor-hours. The standard cost card shows that 5 direct labor-hours are required per unit of product. Phelps Company had the following budgeted and actual data for March: The budgeted direct labor-hours is used as the denominator activity for the month.
-The fixed manufacturing overhead volume variance for March is:
Thoracic Duct
The main lymphatic vessel that drains lymph from the lower and left side of the body into the circulatory system.
Lumbar Trunks
Large lymphatic vessels in the lumbar region of the body that drain lymph from the lower limbs, abdominal wall, and pelvic organs.
Subclavian Vein
A major vein on either side of the body that receives blood from the arm and the thorax, leading to the superior vena cava.
Cervical Lymph Nodes
Small, bean-shaped glands located in the neck region, part of the lymphatic system, involved in the body's immune response.
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