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Factory Overhead
The indirect manufacturing costs not directly tied to the production of a specific product, such as electricity for the manufacturing plant.
Machine Hours
A measure of the amount of time a machine is operated, used as a basis for allocating manufacturing overhead costs to products.
Cost Accounting Systems
Methods and procedures used by businesses to track, record, and analyze costs associated with their operations.
Manufacturing Operations
Encompasses the processes involved in converting raw materials or components into finished goods.
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