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Brown dwarfs
Predetermined Manufacturing Overhead
An estimated overhead cost calculated before the actual production starts, used in budgeting and setting product prices.
Markup
Markup is the amount added to the cost price of goods to cover overhead and profit, determining the selling price.
Overhead Applied
The portion of estimated overhead cost allocated to each unit of production or activity based on the predetermined overhead rate.
Manufacturing Overhead
Factory-associated indirect expenses that arise during the manufacturing of a product.
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