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America does not embrace community theatre and looks down on it.
Plantwide Overhead Rate
A single overhead absorption rate calculated for an entire factory, used to allocate manufacturing overhead costs to products.
Direct Labor Hours
The hours worked by employees directly involved in the production of goods or services.
Allocation Base
A criterion or standard used to distribute costs among different cost objects, such as departments, products, or projects.
Overhead Costs
Expenses not directly attributed to the production of specific goods or services, such as rent, utilities, and office expenses.
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