Examlex
A(n) ____ circular reference occurs when a formula in a cell refers to another cell or cells that include a formula that refers back to the original cell.
Variable Manufacturing Overhead
Costs that vary directly with the level of production output and are a part of the total manufacturing overhead.
Fixed Manufacturing Overhead
Costs associated with production that do not vary with the level of output, such as salaries of supervisory staff and rent.
Job-Order Costing System
A costing method that accumulates costs per job rather than process, suitable for firms that produce goods to specific customer orders.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead to individual products or job orders based on a selected activity base.
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