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Write the statement to declare a six-row, four-column array of strings named cities .
Predetermined Overhead Rate
An estimated rate used to apply manufacturing overhead cost to jobs or products, based on a planned activity level and expected overhead costs.
Manufacturing Overhead
The indirect costs associated with manufacturing, such as utilities, maintenance, and salaries for management.
Fixed Manufacturing Overhead
The constant production costs that do not vary with the level of output, such as salaries of supervisors and depreciation of equipment.
Variable Manufacturing Overhead
Costs in the production process that change with the volume of production, such as utility costs or raw materials.
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