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Job-Order Costing System
A cost accounting system that assigns costs to specific production batches or jobs, useful for customized orders.
Direct Labor-Hours
The amount of labor time consumed by workers who are directly engaged in the manufacturing of products, serving as a critical factor in costing and production planning.
Forming Department
A specific section within a manufacturing facility where raw materials are shaped or formed into parts for further assembly or production processes.
Assembly Department
A division within a manufacturing plant where components are assembled into final products, often involving various processes and equipment.
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