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Personality clashes, communication breakdowns, and time pressure are
Over-Allocated Overheads
A situation where the allocated overhead costs exceed the actual overhead costs incurred.
Actual Overheads
The total amount of indirect costs that a business incurs during production, which may include costs related to utilities, rent, and salaries.
Cost of Goods Manufactured
The total production cost of goods that were completed during a specific accounting period.
Flow of Costs
Describes the movement of costs from inventory to the cost of goods sold in accounting.
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