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Manufacturing Overhead Costs
Indirect costs associated with manufacturing, including costs related to running the factory that cannot be directly traced to specific units produced.
Expected Activity
Anticipated level of operations or production, based on forecasts or trends, which can influence budgeting and planning processes.
Departmental Overhead Rates
Specific overhead rates applied to different departments within a company, calculated to allocate overhead costs more accurately.
Overreliance On Volume
The high dependency on sales volume to drive profit, risking profitability if volume decreases.
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