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Andrew Carnegie invented the process that enabled a dramatic increase in steel production.
Variable Manufacturing Overhead
The portion of variable overhead costs that are directly associated with the manufacturing process, including costs like indirect materials and utilities.
Machine-Hours
A measure of production output or activity based on the number of hours machines are operated in the manufacturing process.
Predetermined Overhead Rate
A predetermined overhead rate is the rate used to allocate estimated overhead costs to products or services based on a specific cost driver.
Machine-Hours
The total hours that machinery is operated in the production process, used as a basis for allocating manufacturing overhead.
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