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Because array subscripts start at 1 rather than 0, you are not as likely to perform an off-by-one error.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual units of production, based on a specific activity base.
Job Cost Sheets
Documents that track the costs associated with a specific job or project.
Machine Hours
A measure of production output or activity based on the cumulative hours that machines are operational.
Factory Overhead
All indirect costs associated with the production process, such as utilities, maintenance, and management salaries.
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