Examlex
IDENTIFICATION
-José de Anchieta
Predetermined Overhead Rate
A calculated rate used to allocate manufacturing overhead costs to individual units of production, based on estimated or actual data.
Applied Manufacturing Overhead
The allocation of manufacturing overhead costs to individual units of production based on a formula or rate.
Cost Of Goods Manufactured
The total expense incurred by a company to produce goods in a given period, including materials, labor, and overhead costs.
Direct Materials
Raw materials that can be directly attributed to the production of goods, visually identifiable in the final product.
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