Examlex
What is 'chain of command'?
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual products or job orders, based on a particular activity base.
Machine-Hours
A measure of production time used in cost accounting, representing the number of hours that machinery is in operation during a given period.
Overhead Applied
The allocation of indirect costs to specific cost objects, such as products or services, based on a predetermined overhead rate.
Direct Labor-Hours
The total hours worked directly on a product by employees.
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