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How many of the animal phyla include single-celled animals?
Overhead Rates
The method used to allocate indirect costs, such as utilities or rent, to products or services based on predetermined criteria, often as a rate per unit of activity.
Activity Cost Drivers
Factors that influence the costs of business activities, often used in activity-based costing to allocate costs more accurately.
ABC Costing System
Activity Based Costing system; a method of cost accounting that identifies and assigns costs to specific activities involved in the production process to better understand overhead costs.
Plantwide Overhead Rate
A single overhead absorption rate used throughout an entire plant or company to allocate indirect costs to products.
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