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(Appendix 11A) Pohl Corporation uses a standard cost system in which manufacturing overhead is applied on the basis of standard machine-hours.For June, the company's manufacturing overhead flexible budget showed the following total budgeted costs at a denominator activity level of 20, 000 machine-hours: During June, 17, 000 machine-hours were used to complete 13, 000 units of product, and the following actual total overhead costs were incurred:
At standard, each unit of finished product requires 1.4 hours of machine time. The variable overhead rate variance for maintenance cost for June was:
Prevents Air Escape
A characteristic of certain medical devices or procedural techniques designed to prevent the unintended release of air from the respiratory system or other body cavities.
Partially Deflated Cuff
A term used in medical settings, referring to an adjustable band (often part of a blood pressure cuff or endotracheal tube) that is not fully inflated to allow some degree of airflow or blood flow.
Exhaled Tidal Volume
The volume of air expelled from the lungs during a normal breath, a parameter often measured in respiratory assessments and ventilatory support to gauge lung health and function.
Spasmodic Coughing
A sudden, violent cough that comes in spasms, often indicative of respiratory conditions.
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