Examlex
The data that is stored in column is divided into tables.
Plantwide Overhead Rate
A single overhead rate calculated by dividing total factory overhead by the total amount of a chosen allocation base, applied uniformly across all production.
Activity-based Costing (ABC)
A costing method that assigns overhead and indirect costs to related products and services based on their usage.
Overhead Rates
The ratio used to allocate indirect costs to products or services, usually based on direct labor hours, machine hours, or direct labor cost.
Square-foot
A unit of area measurement equal to a square measuring one foot on each side, commonly used in real estate and architecture.
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