Examlex
MATCHING
Match the person or term with the with the correct description.
-John Locke
Job-Order Costing
A cost accounting system that accumulates costs per individual job or project to determine its profitability or cost-effectiveness.
Predetermined Overhead Rate
An estimated rate used to allocate overhead costs to products or services, based on a chosen activity base.
Automated Shaper
A machine tool controlled by computers, designed for shaping materials such as metals or wood.
Unused Capacity
The portion of a company's production capability that is not currently being utilized for production.
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