Applied Overhead

Under-applied overhead

Over-applied overhead

Theoretical Capacity

Practical Capacity

Normal Capacity

Expected Capacity

High-low Method

Outliers

Flexible budget

Absorption Costing/ Full Costing

Functional Classification

Variable Costing/ Direct Costing

Product Contribution Margin

Contribution Margin

Volume Variance

Phantom Profits

Least Squares Regression Analysis

Dependent Variable

Independent Variable

Simple Regression

Multiple Regression

Regression Line