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Jane took on a second-shift as observer in the observation study of restaurant patrons.As she becomes fatigued,_____ is more likely to occur.
Predetermined Overhead Rate
A rate used to charge manufacturing overhead cost to jobs that is established in advance for each period. It is computed by dividing the estimated total manufacturing overhead cost for the period by the estimated total amount of the allocation base for the period.
Special Order
A one-time order or contract that is outside of a company’s normal production or service offerings, often requiring special terms.
Variable Cost
Costs that vary directly with the level of production or volume of output.
Fixed Manufacturing Overhead
Costs associated with manufacturing that do not vary with the level of production, such as rent, salaries of permanent staff, and depreciation of factory equipment.
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