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Comprehensive allocation is a form of rigid uniformity because the question of loan repayment is ignored.
Manufacturing Overhead
All manufacturing costs that are not directly linked to the production of goods, including indirect materials, indirect labor, and other indirect expenses.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual products or job orders.
Machine-Hours
The total time machines are operated within a certain period, often used to allocate manufacturing overhead.
Manufacturing Overhead
All manufacturing costs that are not directly associated with the production of goods, such as salaries of supervisors and the cost of factory utilities.
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