Using a departmental approach to overhead application results in as using a plantwide rate.

Using a departmental approach to overhead application results in as using a plantwide rate.

over-applied and under-applied overheads

Explanation:

There are three methods for overhead application.  One method is the use of a plantwide overhead rate, where the overhead costs are divided by the volume of plantwide consumption to obtain the rate per consumption.  Two is the departmental overhead rate which restricts the calculation of the overhead rate to the department, thereby making the rate specific to each department.  The third is the activity-based costing technique which assesses the level or volume of activity and uses this to determine the overhead rate.

among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.