The field of hand surgery deals with both the surgical and nonsurgical treatment of conditions and problems that may take place in the hand or upper extremity (from the tip of the hand to the top of the arm).
Snow blowers come in a great variety of sizes, horsepowers, and stages. Therefore, the price range is quite large. Snow blowers can cost anywhere from $200 to $1000. For example, the Greenworks 26032 is a lower-end electric snow blower that is 20 inches wide and will cost about $200. The Murray 1695537 is gas powered, wider, and will cost around $400.
Nations Manufacturing produces snow blowers. Costs involved in production are: Direct material cost per unit $20 Direct labor cost per unit 12 Variable manufacturing overhead per unit 10 Fixed manufacturing overhead per year $148,500 Operating income using variable costing is $84,000.The company has fixed selling and administrative costs of $150,000 per year.he company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. Operating income under variable costing is $16,400.