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Profit per unit is equal to
Machining Department
A division within a manufacturing facility where machining processes such as cutting, drilling, or shaping are performed.
Finishing Department
The sector in a manufacturing process where products undergo final treatments, such as polishing, painting, or packaging, before being sold or shipped.
Predetermined Overhead Rate
A calculated rate used to assign manufacturing overhead costs to individual products, based on estimated or known factors.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process or delivery of services.
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