Examlex
How is publicity different than public relations?
Overhead Rate
A measure used to allocate overhead costs to products or services, often calculated by dividing total overheads by a base measure such as labor hours or machine hours.
Estimated Labor-Hours
The projected number of labor hours required to complete a batch of goods or provide a service.
Predetermined Overhead Rate
A rate used to allocate estimated overhead costs to products or job orders, based on a planned level of activity or driver.
Unused Capacity
Resources available for use that are not being employed in production, often representing inefficiency.
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