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The Frankfurt Assembly argued two separate configurations for a united Germany: a "Great Germany" to include all Germans and a "Small Germany" to include all Germans with the exception of those:
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate estimated overhead costs to products or services based on a certain activity base.
Variable Manufacturing Overhead
Costs that fluctuate with production volume, such as utilities for the manufacturing plant.
Fixed Manufacturing Overhead
The portion of fixed costs that is directly associated with the production process, including salaries of managers and factory maintenance.
Predetermined Overhead Rate
An estimated charge used for cost allocation within a budget or accounting period, calculated by dividing the estimated manufacturing overhead costs by an allocation base.
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