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Scott and Cindy both produce only pizza and tacos. In one hour, Scott can produce 20 pizzas or 40 tacos. In one hour, Cindy can produce 30 pizzas or 40 tacos. Based on these data,
Direct Labor-Hours
The total hours of labor work directly on manufacturing a product or providing a service, often used in costing and pricing decisions.
Milling Department
A section within a manufacturing facility where the process of grinding, cutting, pressing, or crushing materials occurs.
Overhead Applied
The portion of manufacturing overhead costs allocated to each unit of production based on a predetermined rate or method.
Machine-Hours
A measure of production activity that represents the hours machines are operating to manufacture products.
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