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If x increases and as a result y decreases,then x and y are
Overapplied Overhead
A situation where the estimated manufacturing overhead costs exceed the actual overhead costs incurred.
Underapplied Manufacturing Overhead
A situation where the allocated manufacturing overhead cost is less than the actual overhead cost incurred.
Estimated Total Manufacturing Overhead
The projected sum of all manufacturing costs (excluding direct labor and direct materials) expected to be incurred over a specific period.
Schedule of Cost of Goods Manufactured
A detailed statement listing the total costs incurred in the production process to arrive at the cost of goods manufactured.
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