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Supervisory control and data acquisition (SCADA) systems require human data input.
Actual Overhead
includes the real, as incurred, indirect costs associated with manufacturing a product or providing a service, including utilities and rent.
Cost Allocation
The process of assigning indirect cost to a cost object, such as a job.
Factory Overhead
The indirect costs associated with manufacturing, including utilities, maintenance, and salaries of employees not directly involved in production.
Cost Object
The object or segment of operations to which costs are related for management’s use, such as a product or department.
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