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Kudej Printing Uses Two Measures of Activity, Press Runs and Book

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Kudej Printing uses two measures of activity, press runs and book set-ups, in the cost formulas in its budgets and performance reports. The cost formula for wages and salaries is $8,360 per month plus $570 per press run plus $910 per book set-up. The company expected its activity in May to be 194 press runs and 74 book set-ups, but the actual activity was 195 press runs and 72 book set-ups. The actual cost for wages and salaries in May was $188,370. The wages and salaries in the flexible budget for May would be closest to:

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Definitions:

Brilliantly Colored

Exhibiting vivid and striking colors, often used to describe objects, animals, or nature that are eye-catching due to their luminous hues.

Finely Detailed

Characterized by or displaying intricate and precise features or nuances, often referring to meticulous design or description.

Dimly Illuminated

Describes an environment or space that has low levels of light, often creating a subdued or subtle visibility.

Sensory Adaptation

The process by which sensory receptors become less sensitive to constant stimuli over time.

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