Computer world, inc. manufactures computer parts and keyboards. the annual production and sales of computer parts is 1,000 units, while 1,200 keyboards are produced and sold. the company has traditionally used direct-labor hours to allocate its overhead to products. computer parts require 3 direct labor hours per unit, while keyboards require 2.5 direct labor hours per unit. the total estimated overhead for the period is $114,000. the company is looking at the possibility of changing to an activity-based costing system for its products. what is the predetermined overhead allocation rate using the traditional costing system?

Which of the following is true about presentation methods for providing training? audiovisual techniques are most effective when they are used alone. mobile technologies include training methods such as on-the-job training, simulations, business games and case studies, behavior modeling, interactive video, and web-based training that require the trainee to be actively involved in learning. the typical users for teleconferencing include employees who are part of a workforce that spends most of its time traveling, visiting customers or various company locations and has limited time available to spend in traditional training activities. webcasting involves classroom instructions that are provided online through live broadcasts. classroom instruction is no longer a popular training method because of new technologies such as interactive video and computer-assisted instruction.