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Ewaste is discarded electronics and is growing with the growth of innovation, for example, a personal computer has a life expectancy of only three to five years and a cell phone is less than two years.
Predetermined Overhead Rate
A rate calculated before the fiscal year begins, used to estimate the manufacturing overhead for each unit of production.
Machine-Hours
A measure of production output or activity based on the number of hours machinery is operated.
Job-Order Costing System
A methodology that assigns manufacturing costs to each individual product, allowing companies to track expenses for unique production orders.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to products or job orders, based on a particular activity base such as labor hours or machine hours.
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