Examlex
All of the following categories of statements do not fall within the definition of hearsay because they are not offered for the truth of the matter asserted except:
Predetermined Overhead Rate
A rate used to allocate indirect costs to products or services, calculated before the accounting period begins based on estimated costs and activity levels.
Direct Labor-hour
A metric that calculates the total number of hours worked by employees directly involved in manufacturing a product or providing a service.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead to individual units of production, based on a related activity base.
Machine-hours
A measure of the amount of time machines are used in the production process, often used as an allocation base for applying manufacturing overhead.
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