Examlex
Elaborate on the general environment of a firm.
Indirect Cost
A cost that cannot be easily and conveniently traced to a specified cost object.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead to products or job orders, calculated before the period begins based on estimated costs.
Machine-Hours
A measure of the amount of time that a machine is operated, used as a basis for allocating manufacturing overhead.
Variable Manufacturing Overhead
The portion of overhead costs that varies with production volume, including utilities and indirect labor expenses related to manufacturing.
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