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In a "frameshift" mutation
Cost Accounting
The process of recording, analyzing, and tracking all of the costs associated with the production of goods or services.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate overhead costs to products or job orders based on a chosen activity base.
Overapplied Overhead
A situation in cost accounting where the allocated overhead for a period exceeds the actual overhead incurred.
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