The Rate Established Prior to the Beginning of a Period

question 13

Multiple Choice

The rate established prior to the beginning of a period that relates estimated overhead to an allocation factor such as estimated direct labor and that is used to assign overhead cost to jobs is the:

• A) Predetermined overhead allocation rate.
• B) Overhead variance rate.
• C) Estimated labor cost rate.
• D) Chargeable overhead rate.
• E) Miscellaneous overhead rate.

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Definitions:

Aseptic Technique

A set of specific practices and procedures performed under carefully controlled conditions with the aim of minimizing contamination by pathogens.

Forceps

A handheld, hinged instrument used for grasping and holding objects, often used in surgery.

Fenestrated

Having a window or opening.

Hemostat

A type of forceps.