Examlex
What types of ethical issues occur at the societal level?
Direct Labor-Hours
A measure of the amount of time workers spend on production, often used as a basis for allocating overhead costs in traditional costing systems.
Applies Overhead
Refers to the method by which manufacturing overhead costs are assigned to products or job orders based on a predetermined rate or basis.
Applied Manufacturing Overhead
The portion of manufacturing overhead costs allocated to individual products based on the predetermined overhead rate.
Predetermined Overhead Rate
A rate calculated before a period begins by dividing estimated overhead costs by an estimated allocation base, used to apply overhead to products or jobs.
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