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The cell lock option does not change the way a user interacts with a worksheet until the protection feature is activated.
Overhead Costs
Indirect expenses related to the day-to-day running of a business, such as rent, utilities, and office supplies, which are not directly tied to production.
Direct Labor Hours
The cumulative hours employees engaged in manufacturing products or delivering services have worked.
Applied Overhead Rate
A predetermined rate used to allocate manufacturing overhead costs to individual units of output.
Manufacturing Overhead Application Rate
The rate used to allocate manufacturing overhead costs to individual units of production, based on a chosen activity base.
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