Examlex
Which of the following is not part of the semantic triangle of meaning?
Manufacturing Overhead Rate
The ratio of manufacturing overhead costs to the base used for allocating these costs, typically used to assign overhead costs to products.
Machine Hours
A measure of the total time a machine operates, often used as a basis for allocating manufacturing overhead costs in production.
Overapplied Overhead
A situation where the allocated manufacturing overhead cost exceeds the actual manufacturing overhead cost incurred.
Underapplied Overhead
Occurs when the allocated factory overhead costs are less than the actual overhead costs incurred.
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