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Overhead was estimated to be $250,000 for the year along with 20,000 direct labor hours.Actual overhead was $225,000,and actual direct labor hours were 19,000.The amount debited to the manufacturing overhead account would be:
Fatigue-Type Failures
Failures in materials or components that occur due to repetitive stress or strain over time, leading to cracks or breaks.
Gear Components
The individual parts that make up a gear system, including gears, shafts, bearings, and others, which transmit power and motion.
Spalled Tooth Surfaces
A condition where the surface of gear teeth becomes pitted or flaked off, usually due to fatigue, excessive loading, or material defects.
Spigot Bearing
A bearing located at the rear of the crankshaft, providing support for the input shaft of the transmission.
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