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MP3 file copying has encouraged CD buying as a long term effect.
Fixed Overhead Applied
The portion of the estimated fixed overhead costs charged to production over a specific period based on a predetermined rate.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to products, based on a planned level of activity or volume.
Direct Labor-Hours
The total hours of labor directly involved in manufacturing a product or providing a service.
Adjusted Cost of Goods Sold
The cost of goods sold metric that has been modified for adjustments such as stock variations, returns, or discrepancies.
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