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Eighty percent of the water used in California goes to
Overhead Allocation Base
A metric used to assign indirect costs to cost objects, often based on time, labor, or machine hours.
Plantwide Overhead Rate
A single overhead absorption rate used throughout an entire factory or plant, applied to all production units irrespective of the department in which they were produced.
Overhead Cost Pool
A collection of indirect expenses grouped together to be allocated systematically to different departments, processes, or products.
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