Examlex
Kanban is a Japanese word that means elimination of waste.
Overapplied
A term used when the estimated costs, such as overhead, allocated to a product or project exceed the actual costs incurred.
Manufacturing Overhead Applied
The allocation of manufacturing overhead costs to individual units of product based on a predetermined rate or method.
Work in Process Inventory
Work in Process Inventory consists of materials and products that are in the process of being manufactured but are not yet complete.
Work in Process
The portion of inventory that is in the production process but has not yet been completed.
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