The practice of assigning costs evenly to jobs using a single overhead rate when different jobs actually consume resources in different proportions is sometimes called:

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The term "peanut-butter costing" is often used to describe the practice of spreading overhead costs evenly across all jobs, similar to how peanut butter is spread evenly across bread. This method does not take into account the fact that different jobs may consume resources in varying proportions, leading to inaccurate cost allocations.

The Practice of Assigning Costs Evenly to Jobs Using a Single