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Salespeople can send out mass communications to all customers and prospects via voice mail.
Total Job Cost
The complete cost of a particular job, project, or order, including all direct and indirect costs such as materials, labor, and overhead.
Predetermined Overhead Rate
A predetermined overhead rate is calculated by dividing estimated manufacturing overhead costs by an allocation base, used to assign overhead costs to products.
Fixed Manufacturing Overhead
Indirect manufacturing costs that do not vary with the level of production, such as salaries of managers and depreciation of factory equipment.
Variable Manufacturing Overhead
Costs associated with manufacturing that vary directly with the levels of production output, such as raw materials and labor.
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