an etaborme doenging process. The compery has developed standard costs for one unit of Fludex. as folloms Dung Novemoec, ine fosoweng actnity was recorded rebared to the production of Fludex: a: Materais purchased, 13,000 ounces at a coct of 5244.400 b. There was no begining irvereory of matehals, however, of the end of the mocth, 3.000 ounces of materlal remahed in ending thentery c. The cumpary employs 20 lab techmicians to work on the froduction of Flatex. During November, they each worked an ayerage of So hours at on ther bge pay rase of 51400 per bour d. Varlabie manuachung ovemead is assigned to fludex on me bosis of drect laborhours Vorlable manufacturing overtiead costs duong November totated 56900 e. Durng Noventec, the corndety produced 3,600 unas of fludex