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At the end of the systems design phase, the first presentation given by the systems analyst is to department managers and users from departments affected by the system and, because of its audience, the presentation is technically oriented.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products, calculated based on estimated costs and activity levels.
Predetermined Overhead Rate
An estimated rate used to apply manufacturing overhead to products or job orders, based on expected activity levels.
Manufacturing Overhead
Expenses tied to the production process that do not include direct labor or materials are known as indirect costs.
Variable Costs
Variable costs are expenses that vary directly with the level of production or sales volume, such as materials and labor.
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