Examlex
The term cracker is used to identify a hacker whose specialty is breaking open security systems.
Predetermined Overhead Rate
A rate calculated at the beginning of a period, used to apply manufacturing overhead costs to products based on a chosen activity base such as machine-hours or labor-hours.
Variable Component
Variable Component refers to the part of total costs or expenses that changes in proportion to changes in the volume of activity or production levels.
Fixed Component
In cost accounting, this refers to costs that do not change with the level of production or sales, such as rent and salaries.
Variable Overhead Efficiency
Variable overhead efficiency refers to the effectiveness with which a company manages its variable manufacturing overhead costs in relation to its production activities.
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