Examlex
Internal forces for change include demographic characteristics among U.S.workers,social and political pressures,and technological advancements.
Manufacturing Overhead
All manufacturing costs that are not direct materials or direct labor, including indirect costs such as maintenance and utilities.
Manufacturing Overhead
Manufacturing overhead includes all production costs other than direct labor and direct materials, such as maintenance, depreciation, and utilities.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold in a company.
Overapplied
A situation in cost accounting where the applied manufacturing overhead cost is more than the actual overhead incurred.
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