Refer to Figure 17.2 for the following question.
Figure 17.2 
-Refer to Figure 17.2.In this figure,a movement from point A to point B would be caused by
Definitions:
Machine-Hours
A measure of production output or activity level using the total hours machines are operated.
Plantwide Predetermined
A uniform overhead rate used across an entire plant or factory, calculated by dividing estimated overhead costs by an estimated allocation base like labor hours or machine hours.
Machine-Hours
An operating measure that quantifies the amount of time production equipment is utilized in the manufacture of goods.
Predetermined Overhead Rate
A rate calculated before a production period based on estimated overhead costs and estimated activity, used to allocate overhead costs to products.
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