Examlex
In Microsoft Visio 2010,a group of template objects is called a stencil.
Underapplied
A situation where the allocated manufacturing overhead cost is less than the actual overhead costs incurred.
Overapplied
A situation where the allocated manufacturing overhead cost exceeds the actual overhead incurred during a period.
Cost of Goods Manufactured
Total manufacturing costs incurred plus the beginning work-in-process inventory, minus the ending work-in-process inventory.
Adjusted Cost
The modification of the historical cost of an asset to reflect changes due to depreciation or amortization.
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