A Marker or Card That Specifies the Quantity That the Preceding

question 99

Multiple Choice

A marker or card that specifies the quantity that the preceding process should manufacture is a

• A)production Kanban.
• B)vendor Kanban.
• C)withdrawal Kanban.
• D)deposit Kanban.

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Definitions:

Direct Labor-Hours

The total hours of labor directly involved in producing goods or delivering services.

Underapplied Overhead

Occurs when the overhead assigned to products is less than the overhead actually incurred, leading to a shortfall that needs to be addressed in cost accounting.

Predetermined Overhead Rate

An estimated charge per activity unit used to assign overhead costs to products or services, calculated before the period begins.

Direct Labor-Hours

The sum of hours contributed by workers directly participating in creating goods or offering services.