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The fall of the Berlin Wall was soon followed by
Predetermined Overhead Rate
A predetermined rate for distributing overhead expenses to products or services, based on anticipated costs and levels of activity.
Machine-Hours
A measure of production output or activity level based on the number of hours machines are operated.
Unused Capacity
The portion of a company’s resources or capabilities that are not currently utilized or producing income.
Capacity
The maximum output that a company can produce under normal conditions over a certain period.
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