Son personas físicas o morales que, en el marco de un contrato mercantil celebrado con un fabricante, importador autorizado o representación de éste, promueve y/o realiza la distribución y comercialización de productos o servicios tanto a consumidores como a minoristas.

Mno corporation uses a job-order costing system with a predetermined overhead rate based on direct labor-hours. the company based its predetermined overhead rate for the current year on the following data: total estimated direct labor-hours 50,000 total estimated fixed manufacturing overhead cost $ 285,000 estimated variable manufacturing overhead per direct labor-hour $ 3.80 recently, job p123 was completed with the following characteristics: total actual direct labor-hours 20 direct materials $ 710 direct labor cost $ 500 the amount of overhead applied to job p123 is closest to: