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Matching. Match the plate boundary with the appropriate phrase.
-plates are moving apart from one another
Activity Rate
A predetermined overhead rate in activity-based costing. Each activity cost pool has its own activity rate which is used to apply overhead to products and services.
Estimated Overhead
Projected costs for running a business that does not directly tie to specific product manufacturing, such as rent, utilities, and management salaries.
Direct Labour-Hours
The total hours of work directly contributed by labor to the production of goods.
Traditional Costing System
A costing methodology that allocates overhead costs to products based on a predetermined overhead rate, often using a single cost driver.
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