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If a patient becomes seriously ill while in the office and must be transported to the hospital by ambulance, his or her emergency contact will be listed on the encounter form.
Overapplied Overhead
A situation where the overhead costs allocated for products or services exceed the actual overhead costs incurred.
Manufacturing Overhead
Refers to all manufacturing costs excluding the direct costs of labor and materials, such as rent, utilities, and equipment depreciation.
Direct Labor-Hours
The total time worked by employees who are directly involved in the manufacturing process of a product.
Predetermined Overhead Rate
A rate used to allocate estimated overhead costs to products or services, based on a preselected activity base.
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