Examlex
____ and ____ are important characteristics of quality for consumer markets,and ____ and ____ are important characteristics of quality for business markets.
Machine-Hours
A measurement of the amount of time a machine is operated, used as a basis for allocating machine-related costs to products.
Job-Order Costing
An accounting methodology that assigns costs to specific production batches or jobs, useful for custom or unique products.
Unit Product Cost
The calculated cost of a single unit of product that includes direct materials, direct labor, and manufacturing overhead.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products or job orders, calculated before the period begins based on estimated costs and activity levels.
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