WORK CENTER, normally, is an individual production area or sub-process of an overall manufacturing process.
RETROSPECTIVE is to be concerned with or related to the past, e.g. managements review of the prior years performance.
FIXED OVERHEAD is those costs like rent, utilities, basic telephone, loan payments, etc., that stay the same whether sales go up or down. Variable overhead, on the other hand, are those costs which vary directly with production.
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