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Matty was beginning her presentation by telling a funny story about a time she had embarrassed herself. By using this approach, Matty was using _____.
Machine-Hours
A measure of production time that tracks the number of hours a machine is operated.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead to individual jobs, calculated at the beginning of a period by dividing the estimated total overhead costs by an allocation base such as estimated total units in the allocation base.
Variable Manufacturing Overhead
The portion of manufacturing overhead costs that varies directly with production volume, such as utilities and raw materials.
Machine-Hours
A unit of measure indicating the duration machines are in operation in a manufacturing setting, critical in cost allocation and efficiency studies.
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