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Why did Canada adopt a federal system?
Manufacturing Overhead Applied
The allocation of manufacturing overhead costs to the units produced, based on a predetermined rate.
Manufacturing Overhead
Every cost linked to production that isn't categorized as direct material or direct labor expenses.
Direct Labor-Hours
A measurement of the time spent by workers who are directly involved in the manufacturing process.
Predetermined Overhead Rate
A rate calculated before a period begins, used to apply manufacturing overhead costs to products based on activity levels.
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