Examlex
In the early 1900s, ______ created a test of intelligence to help the French school system determine if students should qualify for special services.
Job-Order Costing System
A cost accounting system that assigns manufacturing costs to an individual product or batches of products, often used when products are distinctly different.
Overapplied
A situation where the allocated manufacturing overhead cost is more than the actual overhead cost incurred.
Underapplied
A condition where allocated manufacturing overhead for a period is less than the actual overhead incurred, causing unabsorbed overhead costs.
Job-Order Costing System
A cost accounting system that assigns costs to specific batches or job orders, making it easier to track the cost of producing each item or batch.
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