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An invisible barrier that separates women and minorities from advancement to important lateral movement within the organization defines the glass ceiling.
Unused Capacity
Represents the available production or service capacity that is not currently being used or is underutilized.
Predetermined Overhead Rate
An estimated rate used to assign manufacturing overhead costs to individual products or job orders, calculated before the actual costs are known.
Capacity
The maximum level of output that a company can sustain to produce goods or services.
Estimated Activity
An approximation of the level of operational or production activity expected in a certain period, typically used for budgeting and costing.
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