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Which of the following terms means spreadable from one person to another by direct contact?
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to allocate manufacturing overhead costs to products.
Manufacturing Overhead
All indirect costs associated with manufacturing, excluding direct material and direct labor costs, such as utilities and rent for the manufacturing space.
Machine-Hours
A measure of the amount of time machines are used in the production process, used as a basis for allocating manufacturing overhead costs.
Fixed Manufacturing Overhead
Indirect manufacturing costs that remain constant regardless of the level of production, such as salaries of supervisors and rent of the factory building.
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