SmartBook 2 Flashcards | Quizlet
https://quizlet.com/524264617/smartbook-2-flash-cardsFactory labor charges that cannot be easily traced to a job are treated as ______. manufacturing overhead In the formula Y = a + bX, a represents the estimated ______. total fixed manufacturing overhead cost A measure such as direct labor-hours or machine hours used to assign overhead costs to products and services is called a cost driver or a(n)