Examlex
One____ is composed of two or more LANs (or MANs) connected across a distance of more than approximately 48 kilometers.
Denominator Activity
The total base activity used to allocate overhead costs in cost accounting, such as total direct labor hours or machine hours available.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process, used in allocating manufacturing overhead.
Overapplied
A condition where the manufacturing overhead allocated to products exceeds the actual manufacturing overhead costs incurred.
Underapplied
A situation in cost accounting where the allocated overhead costs are less than the actual overhead costs.
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