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To encrypt a PowerPoint file with a password, click on File tab, then click on Info, click on Protect Document and finally click on Encrypt with Password, then create Password and save the file.
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to allocate projected overhead costs to products or services based on expected activity levels.
Actual Cost Driver
A factor that directly impacts the expenses associated with a specific activity, determining the actual costs incurred.
Budgeted Overheads
The estimated costs for overhead (indirect costs such as utilities, rent, and administrative salaries) that are planned or budgeted for a specific time period.
Wage Payable
The amount of salary or wages that a company owes to its employees at the end of a financial period but has not yet paid.
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