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In a speech on the characteristics of a diamond, Kelley used an easel and a series of large photographs attached to a foam board to illustrate her points. When she began her speech, she had the top picture turned over, so the audience could not see it. As she discussed each characteristic, she uncovered the photograph appropriate to it. Which guideline for using visual aids was Kelley using?
Unused Capacity
The available production or service capacity that is not being used, often considered when planning production schedules and resource allocation.
Period Expense
Expenses that are not directly tied to the production process and are charged to the periods in which they are incurred.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead to individual products or job orders, based on a related activity (e.g., machine hours or labor hours).
Predetermined Overhead Rate
A predetermined rate for allocating manufacturing overhead to products or job orders, established prior to the period by forecasting both overhead expenses and activity volumes.
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