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There is always a small amount of fluid between the visceral and parietal pericardium,but if too much fluid accumulates,the accumulation can lead to a serious condition called cardiac tamponade.
Overapplied Manufacturing Overhead
A situation where the estimated manufacturing overhead costs are more than the actual overhead costs incurred.
Underapplied Manufacturing Overhead
The amount by which the actual manufacturing overhead costs exceed the applied manufacturing overhead costs for a period.
Cost of Goods Sold
Direct expenditures involved in producing the merchandise a company sells, covering materials and labor.
Underapplied Manufacturing Overhead
Happens when the budgeted costs for manufacturing overhead are lower than the overhead expenses actually experienced.
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