Examlex
The disadvantage of using a Web interface for a database is that it typically requires substantial changes to the internal database.
Predetermined Overhead Rate
An estimated overhead rate used to allocate manufacturing overhead costs to products or job orders based on a selected activity base, such as direct labor hours.
Estimated Overhead
Projected costs of indirect materials, labor, and other expenses that are necessary for production but are not directly traceable to specific products.
Allocation Factor
A criterion or formula used to distribute costs or revenues among various departments, products, or projects based on relevant measures such as time, usage, or volume.
Direct Labor Hours
The total hours worked by employees directly involved in the production process, used as a measure for allocating labor costs to products or services.
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