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A recent monthly press release on the Consumer Price Index says: "The Consumer Price Index for All Urban Consumers (CPI-U) dropped 0.1 percent in August, before seasonal adjustment, to a level of 218.8 (1982-84 = 100) , the Bureau of Labor Statistics of the U.S. Department of Labor reported today."
The CPI was 208.5 in September 2007 and 218.8 in September, 2008. By what percent did the CPI increase in this 12-month period?
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate estimated manufacturing overhead costs to individual units of product based on a chosen activity base.
Washing Mitt
A glove-like cleaning tool used for washing surfaces, especially in automotive detailing, made of soft fibers to avoid scratching.
Activity-Based Costing
A method of cost accounting that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each.
Overhead Cost Per Unit
The allocation of total overhead costs to individual units of production, providing a per-unit cost of overhead expenses.
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