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Explain the following types of authority (rational/legal, traditional, charismatic) as discussed by Weber, using concrete contemporary examples.
Predetermined Overhead Rate
A rate used to allocate overhead costs to products or services, calculated based on estimated overhead and activity levels before the period begins.
Direct Labor-Hour
A measure of the labor time directly involved in the production of goods, usually quantified in hours.
Overhead Applied
The process of allocating overhead costs to specific jobs or products based on a pre-determined rate or method.
Unit Product Cost
The sum of materials, labor, and overhead expenses required to manufacture a single product unit.
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