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Relationships with_________________are voluntary, whereas relationships with_________________are usually not voluntary.
Job-Order Costing System
A cost accounting system that assigns manufacturing costs to each product, allowing detailed tracking of expenditures.
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.
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