Examlex
A cognitive-behavioral intervention has failed when the critical behavior
Overapplied Amount
This term refers to a situation where the allocated or applied costs in cost accounting exceed the actual costs incurred.
Factory Overhead Rate
A cost allocation rate used in manufacturing to assign estimated overhead costs to production activities or output, based on a predetermined formula.
Direct Labor Hours
The total hours worked directly on the production of goods.
Overapplied Overhead
Occurs when the allocated manufacturing overhead costs are more than the actual overhead costs incurred, leading to adjustments in cost accounting records.
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