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Increases in unanticipated inflation will impact employment levels and would therefore tend to cause
Predetermined Overhead Rate
A calculated rate used to apply overhead costs to products or job orders, based on estimated costs and activity levels.
Predetermined Overhead Rates
Rates used to allocate manufacturing overhead costs to products, typically based on estimated costs and activity levels at the beginning of a period.
Direct Labor Cost
The total cost associated with employing workers who directly manufacture products or perform services, including wages and other benefits.
Overhead Applied
The process of allocating estimated overhead costs to individual products or job orders based on a predetermined rate or method.
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