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You can reduce friction and shearing by:
Prospective Overhead Rate
An estimated rate used to allocate overhead costs to products or services based on future expected activities and expenditures.
Fixed Overhead
Fixed costs that do not fluctuate with the level of production or sales, such as rent, salaries, and insurance, required to run a business's operations.
Production Targets
Specific goals set for the quantity of products to be produced within a given time frame.
Cost Behavior
The way in which a cost changes in relation to variation in an activity level or volume.
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