Label the eyepiece, lens, focus, and focal length of the telescope shown in the figure below. 
Definitions:
Direct Labor-Hour
A measurement unit for the amount of work or labor force contribution directly involved in manufacturing a product, typically expressed in hours.
Predetermined Overhead Rate
An estimated overhead rate calculated before the accounting period begins, used to allocate overhead costs to products or services.
Direct Labor-Hour
A measure of the work done by laborers who are directly involved in the manufacturing process, calculated in hours.
Manufacturing Overhead Budget
The manufacturing overhead budget estimates the costs of all manufacturing overhead items for a forthcoming period, aiding in the financial planning of production.
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