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Self-directed teams are allowed to make changes in the work processes under their control.
Manufacturing Overhead
All manufacturing costs except direct labor and direct materials, including maintenance and utilities.
Direct Labor Cost
The wages and benefits paid to workers who are directly involved in the production of goods or the provision of services.
Work in Process Inventory
Goods that are in the midst of production and not yet complete at the conclusion of an accounting cycle.
Direct Labor-Hours
The aggregate amount of time spent by staff members who are directly part of the production activity.
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