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A digital camera is not an input device.
Predetermined Overhead Rate
A rate calculated at the beginning of an accounting period to allocate overhead costs to products or services based on a relevant activity base.
Variable Manufacturing Overhead
Costs that vary with the level of production output and may include items such as utility expenses and raw materials.
Direct Labor-Hours
Total time spent by staff members who are directly part of the manufacturing operations.
Fixed Manufacturing Overhead
Fixed manufacturing overhead includes regular, consistent costs involved in manufacturing that do not vary with the level of production, such as salaries of managers and factory rent.
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