Examlex
An analyst can read an ERD to discover the individual pieces of information in a system and how they are organized and related to each other.
Overapplied Overhead
A situation where the allocated overhead cost in accounting records is more than the actual overhead cost incurred.
Underapplied Overhead
A situation where the allocated or applied overhead costs in the production process are less than the actual overhead costs incurred.
Predetermined Overhead Rate
A calculated rate used to allocate manufacturing overhead costs to individual units of production, based on estimated or actual data.
Applied Manufacturing Overhead
The allocation of manufacturing overhead costs to individual units of production based on a formula or rate.
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