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The emergence of computer-based instant messaging shows how new symbols are being created all the time.
Cost Flows
The movement and allocation of costs within an accounting system, often associated with manufacturing processes.
Plantwide Overhead Rate
A single, uniform overhead rate applied throughout a manufacturing plant, calculated by dividing total factory overhead by a chosen allocation base.
Overhead Allocation Base
A measure used to distribute overhead costs among products or services, often based on direct labor hours, machine hours, or direct labor costs.
Manufacturing Overhead
All the indirect costs associated with manufacturing a product, such as utilities, maintenance, and factory equipment depreciation, not directly traceable to a specific product.
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