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Direct Labor-Hours
An indicator of the cumulative hours spent by workers directly engaged in the production process.
Estimated Total Manufacturing Overhead
The projected sum of all indirect costs associated with the production process, not inclusive of direct labor or materials.
Direct Labor-Hours
The cumulative hours spent by workers who are actively engaged in the production process.
Machine-Hours
The duration, typically measured in hours, that machinery is in operation for producing goods during a specific timeframe.
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