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The individual serving of half & half used in restaurants is usually treated by
Budgeted Sales
The projected amount of sales, in units or currency, expected to be achieved in a specific period, as determined by a company's budget.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead to individual products or job orders, calculated before the accounting period begins.
Direct Labor-Hour
The total amount of time spent by workers directly involved in the production of goods or services, often used in cost accounting.
Manufacturing Overhead Budget
An estimation of all manufacturing costs excluding direct materials and direct labor, planned over a specific period.
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