Examlex
List and briefly describe three trends for ERP systems in the near future.
Overapplied Overhead
A situation where the overhead allocated to products exceeds the actual overhead costs incurred, leading to a need for adjustment in cost accounting.
Overapplied Manufacturing Overhead
This occurs when the allocated manufacturing overhead costs are more than the actual overhead costs incurred during a period.
Work in Process Inventory
Goods that are in the process of being manufactured but are not yet complete.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, including but not limited to utilities, supervision, and factory equipment maintenance.
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