Examlex
The very large Spirillum volutans, which was observed by the earliest microscopists, is microaerophilic.
Markup
The sum added onto the purchase price of merchandise to cover both overhead expenses and profit, ultimately setting the retail price.
Predetermined Overhead Rate
A calculated rate used to assign overhead costs to products or services, based on estimated costs and activity levels.
Machine-Hours
The total time that machines are running in a production process, often used as a basis for allocating manufacturing overhead costs.
Job-Order Costing System
An accounting method that tracks costs individually for each job, suitable for companies producing unique or custom products.
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