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IHOP's CEO,Julia Stewart,built a reputation as a turnaround specialist.
Indirect Labour Cost
Expenses related to employees that cannot be directly traced to specific products or services, such as maintenance staff or supervisors.
Machine Hour
A unit of measure representing the operation of a machine for one hour, used in costing and budgeting for manufacturing.
Fixed Overhead Volume Variance
The difference between the budgeted fixed overhead costs and the fixed overhead costs actually allocated to produced goods, based on standard activity levels.
Overapplied
In cost accounting, refers to a situation where the allocated manufacturing overhead is more than the actual overhead incurred.
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