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Diesel Engine
An internal combustion engine in which air is compressed to a high degree to ignite diesel fuel injected into the cylinder, used in most heavy-duty vehicles.
Activity-Based Costing
A methodology in accounting that assigns costs to products or services based on the activities and resources that are consumed in the process of providing them.
Single Plantwide Overhead Rate
A method of applying overhead to products in which support department costs are combined with all other overhead costs, and the total overhead cost is then applied to the products using a single cost driver.
Multiple Production Department Rates
Costing rates used for different departments within a production process, reflecting the varying costs associated with each department.
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