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Unused Capacity
Available production or service facilities that are currently not in use or are underutilized.
Predetermined Overhead Rate
A projected rate applied for distributing manufacturing overhead expenses across specific products or job orders.
Machine-Hours
A measure of the total time that manufacturing equipment is operating during a specific period, often used as a basis for allocating manufacturing overhead.
Unused Capacity
The available production or service capacity that is not being used, often considered when planning production schedules and resource allocation.
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