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Boundary spanners reduce the need for communication,which in turn increases coordination demands.
Predetermined Overhead Rate
A rate used to allocate overhead costs to products or services, calculated prior to the accounting period based on estimated costs and activity levels.
Predetermined Overhead Rate
This is the rate used to allocate manufacturing overhead to individual units of production, calculated in advance based on estimated costs and activity levels.
Fixed Manufacturing Overhead
Indirect manufacturing costs that remain constant regardless of the level of production, such as salaries of supervisors and rent.
Machine-hours
A measure of production time, calculated by the number of hours a machine is operated in the production of goods.
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