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Machine-Hours
A measure of production time, indicating the total hours that machines are operating in the manufacturing process.
Manufacturing Overhead
The indirect factory-related costs that are incurred when producing a product, including costs related to management, utilities, and equipment depreciation.
Direct Labor-Hours
The total hours worked by employees who are directly involved in the manufacturing process and whose work can be easily traced to the product.
Manufacturing Overhead
All production costs other than direct labor and direct materials, which are incurred in the manufacturing process.
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