Antisolar point Antisolar point The antisolar point is the abstract point on the celestial sphere directly opposite of the Sun from an observer's perspective. This means that the antisolar point lies above the horizon when the Sun is below it, and vice versa. On a sunny day, the antisolar point can be easily found; it is located within the shadow of the observer's head. Like the zenith and nadir, the antisolar point is not fixed in three-dimensional space, but is defined relative to the observer. Each observer has their own antisolar point, which moves along with them as they change position. The
Pre-determined overhead rate overhead cost and the actual total amount of the activity base incurred on a monthly, quarterly, or annual basis? If an actual rate is computed monthly or quarterly, seasonal factors in overhead costs or in the activity base can produce fluctuations in the overhead rate. For example, the costs of heating and cooling a factory in Illinois will be highest in the winter and summer months and lowest in the spring and fall. If the overhead rate is recomputed at the end of each month or each quarter based on actual costs and activity, the overhead rate would go up