Examlex
A document describing a business that is filed with the state in which a business is formed is referred to as articles of incorporation.
Job Order Cost System
This system is a cost accounting method that assigns costs to specific production batches or jobs, making it easier to track the financial resources spent on each job.
Underapplied Manufacturing Overhead
The situation where the allocated manufacturing overhead costs are less than the actual costs incurred.
Overapplied Manufacturing Overhead
The condition where the allocated manufacturing overhead costs exceed the actual overhead expenses incurred during a period.
Manufacturing Overhead Account
An accounting term referring to all indirect costs associated with manufacturing a product, such as utilities, depreciation, and salary of indirect labor.
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