Examlex
Which of the following is included in M1,but not in M2?
Overhead Rate
A calculation used in cost accounting to allocate indirect costs to products or services, typically expressed as a percentage or rate per unit of activity.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead to products or job orders, calculated in advance based on estimated costs and activity levels.
Machine-Hours
A measure of the amount of time a machine is operated, often used as a basis for allocating manufacturing overhead costs in job-order and process costing systems.
Manufacturing Overhead
All indirect costs related to the manufacturing process, including costs for utilities, rent, and maintenance, that are not directly tied to production.
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