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Research into the effect of learning environment on children with IDD has found
Manufacturing Overhead
All manufacturing costs that are not directly attributable to a product’s production, such as indirect materials and labor.
Raw Materials
Fundamental materials in their raw, altered, or partially processed forms utilized as input for manufacturing.
Overhead Rate
A ratio used to allocate indirect costs to products or services, calculated by dividing total overhead costs by an allocation base, such as direct labor hours.
Direct Labor Cost
The total expense of employing workers who are directly involved in the production of goods, including wages and salaries.
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