Examlex
The ________ is a measure of ________.
Predetermined Overhead Rate
An estimated rate used to assign manufacturing overhead costs to individual units of production, based on a chosen activity base.
Direct Labor-Hours
A measure of the work input in terms of hours that can be directly attributed to the production process.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual products or job orders based on a selected activity base, like direct labor hours or machine hours.
Machine-Hours
A measure of the total time machines are operated within a production process, often used for allocating costs based on machine usage.
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