Nadir is employed during remote sensing of the atmosphere, as well as when an astronaut faces the Earth while performing a spacewalk. The term nadir can also be used to represent the lowest point reached by a celestial body during its apparent orbit around a given point of observation. This can be used to describe the location of the Sun, but it is only technically accurate for one latitude at a time and only possible at the low latitudes. The sun is said to be at the nadir at a location when it is at the zenith at the location's antipode
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