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Gabrielle is very excited and rushing.She continually types "teh" instead of "the." Fortunately,the _______.
Predetermined Overhead Rate
A rate used in cost accounting to allocate manufacturing overhead costs to products based on a planned level of activity or driver, such as machine hours or labor hours.
Machine-Hours
A measure of production volume or activity based on the number of hours machines are in operation.
Unused Capacity
The available production capability that is not being utilized by a company.
Capacity
It is the maximum level of output that a company can sustain to produce in a given period under normal conditions.
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