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Oncogenic viruses
Nonmanufacturing Costs
Expenses that are not directly tied to the production of goods, including selling, general, and administrative expenses.
Predetermined Overhead Rate
An estimated rate used to assign manufacturing overhead costs to products, based on a planned level of activity or volume of production.
Manufacturing Overhead Cost
Indirect costs related to the production process, such as factory utilities, that cannot be traced directly to specific products.
Job-Order Costing System
A costing method used when products or services are produced upon specific customer orders, allowing for detailed tracking of costs for each job.
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