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If the cost of direct aggression is too high, the aggression may be redirected toward whomever or whatever is available. This type of response is known as
Alternatives
Various options or choices available in a decision-making process.
Relevant Costs
Costs that will be affected by a decision and are future-oriented.
Predetermined Overhead Rate
A rate used to charge manufacturing overhead cost to jobs that is established in advance for each period. It is computed by dividing the estimated total manufacturing overhead cost for the period by the estimated total amount of the allocation base for the period.
Special Order
A one-time order or contract that is outside of a company’s normal production or service offerings, often requiring special terms.
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