Examlex
Discuss the role of information technology and the Internet in materials management.
Machine-Hours
A unit of measure representing the operation time of a machine, often used in allocating manufacturing costs based on machine usage.
Fixed Overhead Volume Variance
The difference between the budgeted fixed overhead and the applied fixed overhead, which is attributed to the variance in the volume of production.
Standard Labor-Hours
A measurement used in accounting to represent the number of labor hours expected to produce one unit of output.
Manufacturing Overhead Applied
The allocation of manufacturing overhead to specific jobs or product units based upon the predetermined overhead rate.
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