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Estimated Manufacturing Overhead
Projected costs that a company expects to incur for manufacturing overhead, excluding direct labor and materials.
Applied Overhead
The portion of overhead costs allocated to specific products or cost objects based on the predetermined overhead rate.
Actual Manufacturing Overhead
Refers to the actual incurred costs that are indirectly associated with the manufacturing of a product, including costs like utilities and maintenance for manufacturing facilities.
Unadjusted Cost
The original cost of an item or activity before any adjustments, such as depreciation or amortization, have been applied.
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