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Wilson Enterprises applies overhead based on direct labor cost. The company estimates that their overhead for the year will be $240,000, and direct labor cost to be $300,000. Actual direct labor cost for Martinez Manufacturing was $316,000. The journal entry to record manufacturing overhead would include a:
Information System
A system that includes data, people, procedures, hardware, and software that help in planning and decision making; a software-based solution used to gather and analyze information.
Expert Systems
A type of artificial intelligence program that uses knowledge and inferential rules to solve problems that would require human expertise.
Natural Language Processing
A branch of artificial intelligence that deals with the interaction between computers and humans using natural language.
Primary Key
A unique identifier for each record in a database table, which ensures that each entry is distinct from all others.
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