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In 2005,after most other provinces had also recognized same-sex marriage,the federal government legalized gay and lesbian marriages,making Canada the fifth country to recognize same-sex marriage.
Direct Labor-Hours
The number of hours spent by workers directly involved in the manufacturing of a product or delivery of a service.
Manufacturing Overhead
The indirect production costs that are not directly associated with the manufacturing of products, such as utilities and rent for the manufacturing facility.
Predetermined Overhead Rate
A computed rate used for applying overhead costs to products or job orders, calculated before the period begins based on estimated costs.
Machine-Hours
The total hours that machinery is operating during a specific period, often used for allocating manufacturing overhead costs.
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