Examlex
The objective cell is a special kind of output cell.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead to products, calculated before the manufacturing process begins.
Machine-Hours
A unit of measure for the amount of time a machine is operated, used in costing and operational efficiency analysis.
Plantwide Predetermined Rate
A single overhead rate calculated by dividing total estimated overhead costs by an expected base for the entire plant.
Machine-Hours
A measure of production output or operation, indicating the total hours machines are running in the manufacturing process.
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