Standardized zi scores can be obtained as: Zi = (X - 
)/s.
Definitions:
Manufacturing Overhead Costs
Indirect costs associated with manufacturing that cannot be directly traced to specific products, such as factory rent, utilities, and maintenance.
Overapplied Overhead
A credit balance in the Manufacturing Overhead account that occurs when the amount of overhead cost applied to Work in Process exceeds the amount of overhead cost actually incurred during a period.
Product-Level Activity
Activities and costs incurred for a particular product line, not directly related to individual units but necessary for the production of the product.
Cafeteria Facilities
On-site food service areas provided by institutions for their employees, students, or residents.
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