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The Hawkins Company Uses a Standard Costing System in Which

question 61

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The Hawkins Company uses a standard costing system in which manufacturing overhead is applied on the basis of standard direct labor-hours (DLHs) . During February, the company actually used 9,200 direct labor-hours and made 2,900 units of finished product. The standard cost card for one unit of product includes the following:

Variable factory overhead: 3 DLHs $4.75 per DLH
Fixed factory overhead: 3 DLHs $3.00 per DLH

For February, the company incurred $28,450 in fixed manufacturing overhead costs and recorded a $900 favorable volume variance.

-The amount of fixed manufacturing overhead cost contained in the company's budget for February is:

Identify appropriate strategies for enhancing communication with patients facing barriers such as language impairment or physical disabilities.
Recognize the impact of non-verbal cues in patient communication.
Apply active listening techniques to improve patient care.
Employ empathy in patient interactions to foster better understanding and support.

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