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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.
Departmental Overhead Rates
Specific rates used to allocate overhead costs to products or cost objects based on the expenses of different departments.
Allocation Base
A measure used to distribute costs among different departments, products, or activities, typically related to the amount of resources consumed.
Unit Product Costs
The complete expense incurred in the creation of a single unit of a product, encompassing materials, workforce, and indirect costs.
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