Examlex
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Assembly Department
a division within a manufacturing plant where components are put together to create a final product.
Direct Labor Hour
The amount of time employees directly involved in manufacturing spend on producing a specific unit of output.
Factory Overhead Rates
Calculated rates used to allocate a factory's indirect costs to products being produced, aiding in determining total production costs.
Plantwide Rate
A single, uniform overhead absorption rate used throughout an entire factory or plant, applied to all units irrespective of the department in which the costs were incurred.
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