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________are antigen- presenting cells located in the epithelia of the skin.
Predetermined Overhead Rate
An estimated rate used to assign overhead costs to products or job orders, based on a particular activity base, before the actual costs are known.
Underapplied Overhead
A condition where the allocated manufacturing overhead is less than the actual overhead costs incurred, leading to a shortfall.
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.
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