The predetermined overhead rate is calculated as A: actual overhead divided by estimated activity level. B: estimated activity level divided by estimated overhead. C: estimated overhead divided by estimated activity level. D: actual activity level multiplied by estimated overhead.

Mountain Pictures, Ltd., applies overhead at a rate of $10 per direct labor hour. At the end ofJune, the company had accumulated 7,650 direct labor hours and incurred $81,250 inmanufacturing overhead. For the month of June, manufacturing overhead was A: $750 overapplied. B: $750 underapplied. C: $4,750 overapplied. D: $4,750 underapplied.

Fixed overhead budget variance is the difference between actual fixed overhead and budgeted fixed overhead . （ ） A: 错 B: 对

The GPS receiver is able to receive signals that are transmitted by stars orbiting overhead.

If a company uses a predetermined overhead rate, actual manufacturing overhead costs of a period will be recorded in the Manufacturing Overhead account and will be recorded on the job cost sheets.

overhead camshaft______

overhead light____

Variable overhead efficiency______ 、______ 。

Variable overhead rate______ 、______ 。

manufacturing overhead ______ (英译汉）