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Figure 30-1
Use the figure to answer the corresponding question(s) .
-Refer to Figure 30-1.The development pattern labeled Type B is characteristic of:
Machine-Hours
A measure of production output or activity level based on the number of hours machines are operated.
Unused Capacity
The portion of a company’s resources or capabilities that are not currently utilized or producing income.
Capacity
The maximum output that a company can produce under normal conditions over a certain period.
Predetermined Overhead Rate
A rate calculated at the beginning of a period, used to allocate overhead costs to products based on a particular activity base.
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