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The primary focus of Zappos' initial market segmentation strategy was to sell
Applied Manufacturing Overhead
The allocation of manufacturing overhead costs to individual units of production, based on a predetermined rate or basis.
Overapplied Overhead
A situation where the allocated manufacturing overhead costs for a period exceed the actual overhead costs incurred, indicating a discrepancy in costing or budgeting.
Underapplied Overhead
A situation where the actual manufacturing overhead costs are higher than the allocated costs during a period.
Direct Labor Cost
The total cost of wages for employees who work directly on the manufacturing of products or delivery of services.
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