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Curriculum development should be driven by:
Applied Overhead
The amount of factory overhead costs allocated to individual units of production, based on a predetermined rate.
Actual Overhead
The real expenses incurred during a period for indirect costs, differing from budgeted or estimated overhead.
Schedule of Cost
A detailed report or document that itemizes and categorizes the various costs associated with a project or production, often used for budgeting and financial analysis.
Job Costing System
An accounting method used to assign costs to specific jobs or projects, tracking expenses to assess profitability.
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