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Astrocytes make up part of the blood-brain barrier.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead to products or job orders, computed in advance for each period.
Traditional Costing
An accounting method that allocates overhead costs to products based on a single, volume-based cost driver, such as direct labor hours.
Direct Labor-Hours
Represents the total hours worked directly on the production of goods.
Manufacturing Overhead
Costs related to the manufacturing process that cannot be directly linked to specific products, including utility costs, depreciation, and maintenance of equipment.
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