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Through effective training, as mentioned earlier, a company can reduce "rejects" and unacceptable performance that yields undesirable results.
Denominator Activity
The level of activity used to compute the predetermined overhead rate.
Applied Factory Overhead
The portion of factory overhead costs assigned to each unit of production, based on an estimated or predetermined rate.
Electrical Motor
A device that converts electrical energy into mechanical energy, commonly used in appliances, industrial equipment, and vehicles.
Manufacturing Overhead
includes all indirect costs associated with the production process, such as utilities, maintenance, and salaries of non-direct labor.
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