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What are water fog systems?
Overapplied Overhead
A situation where the allocated overhead cost is more than the actual overhead cost incurred.
Underapplied Manufacturing Overhead
A situation where the actual manufacturing overhead costs are greater than the allocated overhead costs.
Work in Process
The inventory account that tracks costs for incomplete products, which are still in the process of being manufactured.
Total Manufacturing Cost
The aggregate cost of direct material, direct labor, and manufacturing overhead incurred in the production of goods.
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