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A relationship emphasis conflict frame focuses on material aspects of an episode, such as a budget.
Production
The process of creating goods or services by combining labor, materials, and machinery.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products by estimating overhead costs before production begins.
Machine Hours
Machine Hours represent a measure of the amount of time a machine is operated, used in costing, and operational efficiency analysis.
Over/Underapplied Overhead
The difference between the actual overhead costs incurred and the overhead costs allocated to production, indicating whether the allocated amount was too high or too low.
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