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Summarize the steps involved in computing expected frequencies.
Job Cost Sheet
A document that records the materials, labor, and manufacturing overhead costs assigned to each individual job or project.
Direct Labor
The work of factory employees that can be directly traced to the individual units of product.
Factory Overhead Applied
The allocation of estimated manufacturing overhead costs to individual units of production based on a predetermined rate.
Underapplied
A situation where the actual costs are higher than the costs applied or allocated, typically in manufacturing overhead.
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