Examlex
The entropy of any pure substance at 0 K is 0 J/mol.
Manufacturing Overhead
All indirect costs associated with the manufacturing process that are not directly attributable to a specific product, such as utilities and rent.
Predetermined Overhead Rate
A rate calculated by dividing estimated overhead costs by an allocation base, used to allocate overhead to products or services.
Direct Labour-Hours
The amount of time dedicated by employees for the manufacture of products, directly impacting production costs and efficiency.
Overhead Applied
Overhead applied refers to the allocation of overhead costs to specific jobs or production units based on a predetermined rate or basis.
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