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If an item is unusual but not infrequent it is:
Allocation Method
A method used in accounting and finance to distribute costs or revenues among different departments, products, or projects based on certain criteria.
Plantwide Overhead Rate
A single overhead absorption rate used throughout a manufacturing plant for allocating indirect costs to products.
Allocation Base
A factor used to distribute costs among different departments, products, or activities in a systematic and rational manner.
Budgeted Plantwide Overhead
An estimate of the total overhead costs to be allocated across the whole plant or company, used for budgeting and costing purposes.
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