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How do herbicides such as diuron or atrazine work?
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual products based on a certain activity base.
Plantwide Predetermined
A rate calculated by dividing the estimated manufacturing overhead cost by the estimated amount of a cost driver, applied uniformly across a manufacturing plant.
Manufacturing Overhead Rate
A calculation used in costing that allocates indirect manufacturing costs to products based on a predetermined factor, such as machine hours or labor costs.
Machine-Hours
A measure of production time that quantifies the number of hours a machine is in operation, used for allocating manufacturing costs related to machinery use.
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