Examlex
A certification from the Secretary of Labor is required to indicate that employer demand is not satisfied by a sufficient number of qualified workers in the United States for the category of employment the applicant desires.
Factory Overhead Applied
The allocation of indirect manufacturing costs to produced goods based on estimated or predetermined rates.
Predetermined Factory Overhead Rate
A rate calculated before a period begins, used to allocate estimated overhead costs based on a selected activity base to individual products.
Actual Activity Base
A measure used to allocate costs based on the actual level of activity or usage, often used in budgeting and accounting.
Predetermined Overhead Rate
An estimated charge used to assign manufacturing overhead costs to individual units of production, calculated before the period begins.
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