Examlex
If you are looking up exact values in a lookup table then it does not matter how the table is sorted.
Unit Product Costs
The calculated cost assigned to a single unit of product, typically including direct materials, direct labor, and allocated overhead.
Markup
Markup refers to the amount added to the cost price of goods to cover overhead and profit, calculated as a percentage of the cost.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate overhead costs to products or cost objects based on a consistent activity measure.
Overhead Applied
The amount of overhead cost allocated to specific products or cost centers based on a predetermined rate.
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