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Machine-Hours
An evaluation of manufacturing productivity or action determined by how long equipment is running.
Total Job Cost
The total expense attributed to producing a specific job, including materials, labor, and overhead costs.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate manufacturing overhead costs to individual units of production based on a chosen activity base.
Machine-Hours
A measure of production volume or activity based on the number of hours machines are operated in the manufacturing process.
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