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_____ is the amount of data that can be transferred in a fixed time period.
Overapplied Overhead
Occurs when the allocated manufacturing overhead costs for a period exceed the actual overhead costs incurred.
Manufacturing Overhead Account
An account that accumulates all indirect costs associated with the manufacturing process, excluding direct materials and direct labor.
Adjustment
An adjustment in accounting is an entry made in journal accounts that represents a correction or modification to prior financial records.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead costs to products or job orders, calculated before the periods in which it is applied.
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