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Inconsistency in the pair-wise judgments is indicated by a consistency ratio that is
Predetermined Overhead Rate
An estimated overhead rate used to allocate manufacturing overhead costs to products or job orders, calculated before the costs are incurred.
Job Cost Sheet
A document that records the costs associated with a specific job or project, detailing direct materials, direct labor, and manufacturing overhead.
Predetermined Overhead Rate
A rate calculated before the period begins, used to allocate manufacturing overhead costs to individual units of production based on a chosen activity basis, such as labor hours or machine hours.
Direct Labor-hour
A metric indicating the man-hours spent on direct labor to produce goods, crucial for calculating production costs and pricing strategies.
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