Examlex
Attentional overload involves excessive demands on a person's attention from
Denominator Activity
The total base activity used to allocate overhead costs in cost accounting, such as total direct labor hours or machine hours available.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process, used in allocating manufacturing overhead.
Overapplied
A condition where the manufacturing overhead allocated to products exceeds the actual manufacturing overhead costs incurred.
Underapplied
A situation in cost accounting where the allocated overhead costs are less than the actual overhead costs.
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