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A condition may be inserted into a contract to terminate the duty to perform.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products based on a pre-established criterion, such as labor hours or machine hours.
Direct Labor-Hours
The number of hours worked by employees directly involved in the production process.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead to individual products or job orders, based on estimated costs.
Machine-Hours
An indicator of the duration a machine is in use over a specific timeframe.
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