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Some researchers believe that a mid-point, or neutral position, should NOT be included in a scale question because:
Overapplied Overhead
A situation where the allocated manufacturing overhead costs are more than the actual overhead costs incurred.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual units of production.
Factory Overhead
The indirect costs involved in manufacturing beyond direct materials and labor costs, including expenses like equipment maintenance, utilities, and factory management salaries.
Machine Hours
Machine hours refer to the total time that a piece of machinery or equipment is operated within a specific period, often used as a basis for allocating manufacturing overhead costs.
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