Sabrina owns a cosmetics company. her company has recently developed a range of beachwear make-up products. when the marketing department creates an ad depicting models on pristine caribbean beaches, she rejects the ad because she feels that it draws more attention to the beaches rather than the make-up. in the context of the communication process, the beaches in the given ad are an example of

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be: