In one city, Biggies', a competing retail outlet, opens a store across the street from a Sam-Mart. A battle for business ensues. One of the tools both chains use in their fight for customers is advertising. Sam-Mart runs three different commercials that stress the point that it has very low prices. Biggies' runs three different commercials that stress the point that it has very friendly salespeople. Which one of the following practices are the two stores engaging in? A. External positioning
B. Product polloning
C. Corporate advertising
D. Intemal positioning point

The direct labor budget of yuvwell corporation for the upcoming fiscal year contains the following details concerning budgeted direct labor-hours: 1st quarter 2nd quarter 3rd quarter 4th quarterbudgeted direct labor-hours 11,200 9,800 10,100 10,900the company uses direct labor-hours as its overhead allocation base. the variable portion of its predetermined manufacturing overhead rate is $6.00 per direct labor-hour and its total fixed manufacturing overhead is $80,000 per quarter. the only noncash item included in fixed manufacturing overhead is depreciation, which is $20,000 per quarter.required: 1. prepare the company’s manufacturing overhead budget for the upcoming fiscal year.2. compute the company’s predetermined overhead rate (including both variable and fixed manufacturing overhead) for the upcoming fiscal year.