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List at least four of the assumptions of the Heckscher-Ohlin theory
Underapplied Overhead
A situation where the actual manufacturing overhead costs are higher than the allocated costs during a period.
Direct Labor Cost
The total cost of wages for employees who work directly on the manufacturing of products or delivery of services.
Overapplied Overhead
A scenario in which the overhead costs assigned for manufacturing surpass the real overhead costs that were incurred.
Actual Overhead Costs
The real costs incurred for overhead in a specific period, as opposed to budgeted or standard overhead costs.
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