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Research on effective teams indicates that they are characterized by low but increasing levels of task conflict.
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to allocate manufacturing overhead costs to individual products based on a certain activity base.
Normal Cost System
A costing system in which overhead costs are applied to a job by multiplying a predetermined overhead rate by the actual amount of the allocation base incurred by the job.
Job Cost Sheet
A document that records the materials, labor, and manufacturing overhead costs assigned to each individual job in production.
Predetermined Overhead Rate
An established cost allocation rate that assigns expected indirect costs to products or services based on a chosen activity base.
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