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Critics of alternative certification programs argue that these programs
Predetermined Overhead Rate
A pre-determined rate utilized for attributing manufacturing overhead costs to products or job orders, which is established beforehand based on anticipated expenses and levels of activity.
Variable Manufacturing Overhead
consists of production costs that fluctuate with the level of output, such as utilities or materials used in the maintenance of equipment.
Fixed Manufacturing Overhead
Indirect manufacturing costs that do not vary with production volume, such as salaries of managers, rent, and utility expenses.
Labor-Hours
A measure of the amount of work effort measured in hours, often used in tracking productivity and calculating labor costs.
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