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Vygotsky created the "zone of proximal development"
Manufacturing Overhead
All manufacturing costs that are not directly associated with the production of goods, such as salaries of supervisors and the cost of factory utilities.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual products or job orders based on a specific activity base.
Machine-Hours
A measure of production or work volume that indicates the amount of time a machine has been operating.
Predetermined Overhead Rate
A calculated rate used to allocate indirect costs to products or services, based on estimated or budgeted overhead costs and an allocation base.
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