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Two of the most widely used techniques for scheduling are
Machine-Hours
A measure of the amount of time a machine is operated in the production process, often used in costing and budgeting.
Predetermined Overhead Rate
A rate calculated before an accounting period begins, used to allocate manufacturing overhead to individual jobs or units based on a consistent measure, such as direct labor hours.
Direct Labor-Hours
The total hours worked by employees directly involved in the production process, often used as a basis for allocating costs to products.
Machine-Hours
A measure of production time, reflecting the total hours that machinery is operational during a specific period.
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