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A queue is a data structure that stores and retrieves items in a manner.
Manufacturing Overhead
The indirect costs associated with manufacturing, such as utilities, maintenance, and salaries for management.
Fixed Manufacturing Overhead
The constant production costs that do not vary with the level of output, such as salaries of supervisors and depreciation of equipment.
Variable Manufacturing Overhead
Costs in the production process that change with the volume of production, such as utility costs or raw materials.
Predetermined Overhead Rates
Estimated rates used to allocate overhead costs to products or activities, based on selected bases like labor hours or machine hours.
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