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Why is it that the TODAY and NOW date functions do not have any arguments?
Predetermined Overhead Rate
An estimated rate used to assign overhead costs to products or job orders, based on a selected activity base.
Direct Labor-Hours
The total number of labor hours spent on producing a single unit of a product or service.
Fixed Manufacturing Overhead
Costs that do not vary with production volume, such as rent, salaries of permanent staff, and depreciation of factory equipment.
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to allocate manufacturing overhead costs to individual units of production based on a certain activity base.
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