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During the Systems Design Phase of the SDLC,a Preliminary Design,or

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During the systems design phase of the SDLC,a preliminary design,or a "rough draft," of the new system is done; then a detail design is done,and a report on the work is presented.


Definitions:

Direct Labor-hours

Direct labor-hours are the total hours worked by employees directly involved in the manufacturing process, used as a measure for allocating labor costs to products.

Predetermined Overhead Rate

The rate estimated at the beginning of a period to allocate overhead to products or job orders, calculated based on expected overhead costs and an allocation base.

Machine-hours

A measure of production activity that quantifies the total hours that machinery is in operation during a given period.

Manufacturing Overhead

All indirect costs related to the manufacturing process, including materials, labor, and expenses not directly tied to the production of goods.

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