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The confidential nature of the counselor/client relationship may ethically be breached when:
Underapplied Overhead
A situation where the allocated overhead cost is less than the actual overhead incurred, leading to a discrepancy in accounting records.
Cost of Goods Sold
The expenses directly related to the manufacturing of goods a company sells.
Overapplied
Refers to a condition where the amount of costs allocated or applied to goods or services exceeds the actual costs incurred.
Manufacturing Overhead
All manufacturing costs that are not directly tied to a specific product or production activity, including utilities, rent, and salaries for supervisors.
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