Since overhead rate is an estimate used to calculate the value of cost of goods sold and inventory, large differentiation in overhead inputs will skew calculations. For example, if there are significant labor hours in one department where labor costs are cheap, a departmental rate would prevent a case where labor is overvalued because of a much higher company-wide rate. A Use the activity overhead rates to assign overhead costs to cost objects. Q3. Which types of overhead allocation methods result in the use of more than one overhead rate during the same time period? Plantwide overhead rate method and departmental overhead rate method. Cost pool overhead rate method and plantwide overhead rate method. Accountingwise, the main reasons for dividing a plant into separate departments are: (1) more accurate costing of jobs and products and (2) responsible control of overhead costs. More accurate costing of jobs and products is possible because departmentalization uses different departmental overhead rates for applying factory overhead.

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Benefits and Costs of International Trade Discussions on costs and benefits of trade prove to be an issue in most countries. However, most economists agree that international trade’s advantages probably outdo the disadvantages for the economy.

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AAPL Apple Inc. daily Stock Chart Book/sh, 20.28, P/B, 12.16, EPS next Y, 15.74%, ROA, 17.10%, Target Price, 331.20, Perf Year, 32.24% 07:00PM, As China's coronavirus outbreak eases, a wary return to shops for consumers Reuters.

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stock split. Definition. An increase in the number of outstanding shares of a company's stock, such that proportionate equity of each shareholder remains the same. This requires approval from the board of directors and shareholders. A stock split is nothing more than an accounting transaction designed to make the nominal quoted market value of shares more affordable. In the case of something like a 2-for-1 stock split, it's economically akin to walking into a bank and exchanging a $20 bill for two $10 bills. Stock splits are a way for companies to lower their stock price and attract new investors. Learn how they work and how you should respond to a split.

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