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Ch 7: Overhead Costs

*This MA-1 Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Overhead Costs, Indirect materials, Indirect labor, Indirect expenses, Absorption Costing and Overhead Allocation, Overhead absorption rate (OAR), Bases for Absorption, Over- and Under-Absorption, Predetermined Overhead Rate.

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Ch 7: Overhead Costs

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