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Overapplied Manufacturing Overhead
Overapplied manufacturing overhead occurs when the allocated manufacturing overhead costs are more than the actual overhead costs incurred.
Underapplied Manufacturing Overhead
The situation where the actual manufacturing overhead costs are higher than the overhead costs allocated to products.
Cost of Goods Sold
An accounting term representing the direct costs linked to the production of goods sold by a company, including both materials and labor.
Overapplied Manufacturing Overhead
A case where the estimated costs for manufacturing overhead outstrip the actual overhead expenditures.
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