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Direct Labor-Hours
A measure of the total hours worked directly on a specific product or service by employees.
Predetermined Overhead Rate
An estimated rate used to apply manufacturing overhead to products or job orders, calculated before the period begins based on expected costs and activity levels.
Machine-Hours
A measurement of the amount of time machines are operated during the production process.
Direct Labor-Hours
The total hours worked directly on the production of goods, used as a basis for allocating labor costs to products.
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