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It is impossible for subcultures to develop in an organization.
Manufacturing Overhead Applied
The allocation of manufacturing overhead costs to the units produced, based on a predetermined formula.
Manufacturing Overhead Rate
The ratio of manufacturing overhead costs to the base used for allocating these costs, typically used to assign overhead costs to products.
Machine Hours
A measure of the total time a machine operates, often used as a basis for allocating manufacturing overhead costs in production.
Overapplied Overhead
A situation where the allocated manufacturing overhead cost exceeds the actual manufacturing overhead cost incurred.
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