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Three patients receive equal amounts of energy from nuclear radiation but from different sources. Patient
Manufacturing Overhead
Indirect costs related to manufacturing, not including direct materials or direct labor.
Overapplied Balance
The condition where the allocated manufacturing overhead costs exceed the actual overhead costs incurred.
Manufacturing Overhead Account
An account that tracks indirect production costs, such as utilities and rent for manufacturing facilities.
Work in Process
Inventory items that are partially completed but not yet ready for sale; represents goods in various stages of production.
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