Examlex
Connie Shockey wants to put funds in an account that does not offer checking privileges because she has a tendency to overspend.Which of the following would fit her criteria?
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products or job orders, calculated by dividing estimated overhead costs by an allocation base, such as direct labor hours.
Denominator Level
A term used in cost accounting to represent the base level or quantity used in calculating rates, such as in the determination of overhead rates or per-unit costs.
Fixed Overhead
Regular, consistent costs incurred by a business that are not affected by the level of goods or services produced, such as rent and salaries.
Budget Variance
The difference between the budgeted or planned amount of expenses or revenues, and the actual amount incurred or earned.
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