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Parker Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Direct materials ( plastic )

Parker Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows:
Direct materials (plastic)
Direct labor
Variable manufacturing overhead (based on direct labor hours)
Standard Quantity
12 square foot
0.25 hour
Fixed manufacturing overhead units
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