Examlex
Match each definition with the correct term.
-lithotomy position
Idle Capacity
Unused production capability or facilities that could be used to produce more goods but are not currently being utilized due to lack of demand or efficiency.
Plantwide Overhead Rate
A single overhead rate calculated by dividing total manufacturing overhead costs by the total allocation base for the entire plant.
Activity-based Costing
A method in accounting that identifies the activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each.
Activity-based Costing
A costing methodology that assigns overhead and indirect costs to specific activities related to the production of goods or services.
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