We make and sell a single product; we never have any inventories. we use normal absorption costing, with overhead (oh) applied using units as the allocation base (this is reasonable, since we are a single-product company). for 2014, we had estimated our annual oh at $8,254,000; our actual 2014 oh was $7,967,450. in 2014, we actually made 2,143,423 units, and we had over-applied oh by $91,343. how many units did we estimate we would make and sell in 2014?

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administrative jobs normally have someone answering phone calls and scheduling appointments, filing patient or customer information, making sure the front of the office looks nice to those who enter the building. administrative jobs can also include making sure the manager has everything they need for meetings, making delivers and much more. administrative jobs are important to most businesses as are customer service focused as they are often one of the first impressions a consumer sees of a business.

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