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Failure of the dental practitioner to evaluate, interpret, and document observations outside the region of dental interest could result in negative consequences for the patient. It is not the responsibility of the dental practitioner to recognize findings and pathology outside the region of dental interest.
Overapplied Overhead
A situation where the allocated overhead cost in accounting records is more than the actual overhead cost incurred.
Underapplied Overhead
A situation where the allocated or applied overhead costs in the production process are less than the actual overhead costs incurred.
Predetermined Overhead Rate
A calculated rate used to allocate manufacturing overhead costs to individual units of production, based on estimated or actual data.
Applied Manufacturing Overhead
The allocation of manufacturing overhead costs to individual units of production based on a formula or rate.
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