The Steff Company has the following flexible budget (in condensed form) for manufacturing overhead: 
The following data concerning production pertain to last year's operations: 
-The variable element of the predetermined overhead rate was (per DLH) :
Definitions:
DSM
Diagnostic and Statistical Manual of Mental Disorders, a resource used by healthcare professionals to diagnose mental disorders.
Schizophrenia
A chronic mental disorder characterized by distorted thoughts, perceptions, emotions, language, sense of self, and behavior.
Personality Disorder
A type of mental disorder characterized by enduring maladaptive patterns of behavior, cognition, and inner experience.
Somatoform Disorder
A group of psychological disorders in which a patient experiences physical symptoms that are inconsistent with or cannot be fully explained by any underlying medical or neurological condition.
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