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In early years,for a given company with a positive profit,ROIC with capitalized R&D will be higher than that with expensed R&D.
Variable Manufacturing Overhead
Costs that vary with the level of production output and are related to manufacturing the product but not directly traceable to specific units of product.
Job J
Likely a specific reference to a job or project within a company, requiring a definition based on its context.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead to individual products or job orders, based on a selected activity base like machine-hours or labor-hours.
Machine-Hours
A measure of production time, representing the number of hours machines are operating.