A(n) ____________________ File, Sometimes Referred to as a CSV File

question 67

Short Answer

A(n) ____________________ file, sometimes referred to as a CSV file (comma-separated values), is simply data separated by commas.

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Definitions:

Overhead Cost Driver

A factor that causes the cost of overheads to change, such as machine hours or labor hours.

Predetermined Overhead Rate

A rate estimated before a period begins, used to allocate overhead costs to products or job orders based on a chosen activity base.

Allocation Base

A measure of activity such as direct labor-hours or machine-hours that is used to assign costs to cost objects.

Manufacturing Overhead Cost

All manufacturing costs that are not directly associated with the production of a product, including indirect materials, indirect labor, and other expenses.