Examlex
Parallel construction occurs when a writer uses the same grammatical pattern to express similar ideas.
Indirect Materials
Materials used in the production process that are not directly traceable to the final product, such as lubricants and cleaning supplies for machinery.
Indirect Labor
Labor costs associated with the production process that cannot be directly traced to specific products or services, such as maintenance or supervision.
Overapplied Overhead
A situation in accounting where the estimated overhead costs are higher than the actual costs incurred.
Underapplied Overhead
A situation where the allocated manufacturing overhead cost is less than the actual manufacturing overhead cost incurred.
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