Examlex
What categories of actionable misrepresentations entitle an innocent party to a common law remedy in damages?
Overapplied Overhead
A situation in which the overhead allocated to products exceeds the actual overhead costs incurred.
Actual Direct Labour Hours
The real number of labor hours spent on a production process as opposed to planned or estimated hours.
Manufacturing Overhead Cost
Indirect costs related to manufacturing that are not directly tied to a specific product, such as factory maintenance and utilities.
Normal Costing System
An accounting system that assigns costs to products based on the normal levels of materials, labor, and overhead.
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