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A set of ray sums is referred to as a:
Direct Labor
Wages and salaries for employees who are directly involved in producing goods or providing services.
Cost of Tracie's Direct Labor
The total expense associated with the work performed by Tracie directly involved in producing goods or services.
Variable Overhead Rate
This rate reflects the cost of variable overhead allocated to each unit of production, based on an activity such as direct labor hours.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process or providing a service.
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