Simplify
- $$\frac { 6 - 2 x } { 7 x ^ { 2 } - 21 x }$$

question 23

Multiple Choice

Simplify.
- $$\frac { 6 - 2 x } { 7 x ^ { 2 } - 21 x }$$

• A) \(\frac { 2 ( 3 - x ) } { 7 x ( x - 3 ) }\)
• B) \(- \frac { 2 } { 7 x }\)
• C) \(\frac { 2 } { 7 x }\)
• D) \(- \frac { 2 } { 7 }\)

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Definitions:

Overapplied Manufacturing Overhead

Refers to a situation where the estimated manufacturing overhead cost allocated to products is more than the actual overhead costs incurred.

Work in Process Inventory

The value of materials and products that are partially completed in the manufacturing process.

Overapplied Manufacturing Overhead

A scenario in which the assigned costs for manufacturing overhead are greater than the overhead expenses actually encountered.

Cost of Goods Sold

This is the direct costs attributable to the production of the goods sold in a company, including both materials and labor costs.