A partial listing of Hartnell Corporation's September costs appears below: Factory supplies $10,000 Administrative wages and salaries $107,000 Direct materials $155,000 Sales staff salaries $70,000 Factory depreciation $51,000 Corporate headquarters building rent $36,000 Indirect labor $34,000 Marketing $105,000 Direct labor $85,000 Required: Based on the accounts listed above, calculate Hartnell Corporation's manufacturing overhead costs for September:

Secured loans are protected by collateral security. examples: title loans where the borrower uses the car title as collateral security interest rates are lower and repayments are longer therefore risk is low as a collateral security is given as guarantee to the bank in case of failure to pay the loanunsecured loans are not protected by collateral security but it is given on the creditworthiness of the borrower, trusting that she/he will pay on time. examples; payday loans is a short term loan where the borrower lends money from the bank and pays is back when the borrower receives his/her wages.interest rates are high and repayments are shorter. but the risk is high as no collateral security is given as a guarantee to the bank for payment of the loan

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The answer is fast food restaurants use technology designed to reduce the need for skilled labor.