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What made the third quarter of the nineteenth century so transformative for the Western world?
Predetermined Overhead Rate
A rate used to apply manufacturing overhead to products or job orders, calculated before the period begins based on estimated costs.
Machine-Hours
A measure of the amount of time that a machine is operated, used as a basis for allocating manufacturing overhead.
Variable Manufacturing Overhead
The portion of overhead costs that varies with production volume, including utilities and indirect labor expenses related to manufacturing.
Fixed Manufacturing Overhead
Costs in manufacturing that do not vary with the level of production output, such as salaries of managers and depreciation of factory equipment.
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