Examlex
A demand- pull inflation can be described as shifts in the AD curve and shifts in the SAS curve.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to products or job orders, calculated before the costs are actually incurred.
Labor-Hour
A unit of measure representing one hour of work by an employee, often used in costing and budgeting processes.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the standard variable overhead allocated, based on the actual input of the allocation base.
Fixed Component
A cost that does not change with the increase or decrease in the amount of goods or services produced or sold.
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