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Center alignment spreads the text evenly between the left and right margins so that text begins at the left margin and ends uniformly at the right margin.
Departmental Overhead Rates
Rates used to allocate overhead costs to specific departments based on predetermined criteria, often used for cost accounting purposes.
Job Cost Sheet
A document that tracks the cost associated with a specific job, including materials, labor, and overhead.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products or cost objects, calculated before the period begins based on estimated costs and activity levels.
Manufacturing Overhead
This refers to all of the indirect costs associated with the production process, such as utilities, maintenance, and salary of supervisors.
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