Examlex
Describe the format of a client memo.
Underapplied Overhead
A situation where the allocated manufacturing overhead cost is less than the actual overhead incurred.
Direct Labor Costs
Expenses associated with the work directly done by employees on the company's products or services.
Job Order Costing
An accounting system that accumulates costs by individual jobs or orders, suitable for customized or distinct products and services.
Predetermined Overhead Rate
The rate estimated before the start of a period, used to allocate manufacturing overhead costs to products based on a chosen activity base.
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