Examlex
What does a market segment consist of?
Overapplied
A situation where the allocated or applied costs exceed the actual expenses, often relating to overhead costs in manufacturing processes.
Underapplied
Refers to a situation where the actual manufacturing overhead costs are more than the allocated overhead costs to products or services.
Cost of Goods Sold
The total cost directly tied to the production of the goods sold by a company.
Job-Order Costing System
A cost accounting system that assigns manufacturing costs to an individual product or batches of products, often used when products are distinctly different.
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