The company applies overhead cost to jobs on the basis of direct labor-hours. For the current year, the company’s predetermined overhead rate of $12.25 per direct labor-hour was based on a cost formula that estimated $490,000 of total manufacturing overhead for an estimated activity level of 40,000 direct labor-hours. The following transactions were recorded for the year:

Acolleague from the plant in germany has arrived at the chicago plant to share insights on a recent product line changeover implemented in germany. this changeover has saved thousands of euros at the german facility, but jim does not think it will work in the united states. jim feels that there is a completely different attitude towards work and innovation in the u.s., and in fact, thinks the german facility is technologically behind his plant. additionally, the colleague often mispronounces words when he speaks english, and doesn't dress appropriately for the u.s. office. he showed up to work on the plant floor in a formal suit and tie, with dress shoes that had a slippery sole. however, the colleague is a guest, and it is important that jim pretends to be interested. identify the listening barriers. check all that apply. thought speed grandstanding faking attention nonverbal distractions psychological barriers