Examlex
VBA in an Access database can be contained either in a specific Access object,such as a form or a button,or within a macro.
Manufacturing Overhead Account
An account that tracks indirect production costs, such as utilities and rent for manufacturing facilities.
Work in Process
Inventory items that are partially completed but not yet ready for sale; represents goods in various stages of production.
Predetermined Overhead Rate
A rate calculated at the beginning of a period by dividing estimated overhead costs by an estimated activity base, such as labor hours, used to allocate overhead costs to products.
Direct Labor-Hours
A measure of the total hours worked by employees directly involved in the manufacturing process, used as a base for allocating overhead costs.
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