Examlex
The phrase "demand has decreased" means that
Overhead Applied
A costing method that assigns an estimated amount of factory overhead costs to individual units of production based on a predetermined rate.
Job P513
A specific project, order, or batch identified by the code P513 within a job costing system.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead to individual jobs or products.
Direct Labor-Hour
An indicator of the cumulative hours employees dedicated to the manufacturing process have worked.
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