Examlex
Concepts defined by the simultaneous presence of two or more common characteristics are referred to as:
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to allocate manufacturing overhead to individual jobs.
Machine-Hours
A unit of measurement for production capacity, indicating the total number of hours that machinery is operational during a given period.
Raw Materials
Basic substances in their natural, modified, or semi-processed state, used as inputs to production or manufacturing.
Cost of Goods
The total direct costs attributable to the production of goods sold by a company.
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