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Who launched the CREST Initiative?
Overapplied
A situation in accounting where the allocated manufacturing overhead cost is more than the actual overhead incurred.
Manufacturing Overhead
Indirect costs attributed to the production process, including costs associated with maintaining the manufacturing facilities.
Overapplied
A situation where the allocated or applied costs in cost accounting exceed the actual costs incurred.
Underapplied
A term used in accounting when the allocated costs are less than the actual costs incurred.
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