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Plantwide Predetermined Manufacturing Overhead Rate
A single overhead rate calculated for an entire manufacturing plant, applied to all jobs or products to allocate manufacturing overhead costs.
Machine-Hours
Machine-Hours indicate the total hours that machinery is operating during a specific period of time.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, such as utilities, maintenance, and management salaries.
Markup
The sum added to the purchase price of products to account for overhead costs and profit, setting the sales price.
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