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FUTA was designed to ensure that workers who are covered by pension plans receive benefits from those plans.
Manufacturing Overhead
All manufacturing costs that are not directly related to the production of a product, including indirect labor, maintenance, and utilities.
Job-Order Costing
An accounting method that assigns manufacturing costs to individual products or batches, based on the specific jobs undertaken.
Predetermined Overhead Rate
A rate used to allocate overhead costs to products or job orders, calculated before the period begins based on estimated costs and activity levels.
Automated Router
A device or software that automatically directs data traffic or operations to optimize efficiency in networks or manufacturing processes.
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