Examlex
An individual's ____ determines its observable ____.
Fixed Manufacturing Overhead
Indirect manufacturing costs that remain constant regardless of the level of production, such as salaries of managers and depreciation of factory equipment.
Standard Machine-Hours
The predetermined amount of machine time estimated or allocated for the production of a unit or batch of products, used for costing and efficiency measurements.
Variable Overhead Rate
The ratio of variable overhead costs to a related activity driver, often used in cost accounting.
Overhead Efficiency
A measurement of how effectively a company uses its overhead costs in generating revenue.
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