Examlex
The language translator program which translates an entire 3GL or 4GL program into machine language before any of the program is executed is called a(an) :
Factory Overhead Account
An account that aggregates all indirect manufacturing costs, such as utilities and maintenance, associated with producing goods in a factory.
Applied Overhead
The process of allocating estimated overhead costs to specific jobs or production units based on a predetermined rate or formula.
Incurred
Refers to costs or expenses that have been consumed, used, or sustained in conducting business activities.
Overapplied Overhead
A situation where the applied manufacturing overhead cost is more than the actual overhead cost incurred, resulting in a need for adjustment in accounting records.
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