Over costing means charging more costs to items than it's actual cost while under costing means charging less cost then actual costs.
Over costing and under costing occurs because overhead cost is applied first using some ratio to find out the cost of product before the process of production done and actual cost found.
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A Debit Memo is a over payment A Credit Memo is a over payment
They both mean the same.
Difference between actual overhead and applied overhead is as follows: Difference = 33451 - 32000 = 1450 Difference of variance will be charged to income statement.
Over costing and under costing occurs because overhead cost is applied first using some ratio to find out the cost of product before the process of production done and actual cost found.
the difference between the third and over the third or under the third line is that they are difference
A surge is an over voltage and over current situation and a brownout is an under voltage situation.
Think of 'super' as over or above and 'sub' as under or below.
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Over driven blowers are geared to spin higher rpm then the motors actual rpm. Vise versa for Under driven.
An overpass goes over another road, but an underpass goes under another road.
Baseball is a over-handed pitch. Softball is a under-handed pitch
Ionic bond: the difference between electronegativities of the atoms is over 2.Covalent polar bond: the difference between electronegativities of the atoms is under 2.Covalent non-polar bond: the difference between electronegativities of the atoms is cca. zero
an adult is over 18 old, an infant is under 2 years
Over costing and under costing of products occurs because it uses a single cost pool for all of the indirect costs. Amounts are estimated because they are determined at the beginning of the accounting period before actual amounts are known.
A lintel is over a window or door and a beam is usually under the structure of the building, either the roof or the floor.