In case the amount of under or over absorbed overheads is significant, this rate is calculated to adjust the amount in the cost.

In case the amount of under or over absorbed overheads is significant,

1.	In case the amount of under or over absorbed overheads is significant, this rate is calculated to adjust the amount in the cost.
A.	Additional rate
B.	Secondary rate
C.	Supplementary rate
D.	Primary rate
Answer» D. Primary rate

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In case the amount of under or over absorbed overheads is significant, this rate is calculated to adjust the amount in the cost.

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