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Direct Labor-hours
The total hours worked directly on goods or services by employees, used to allocate labor costs to products or jobs.
Unit Product Cost
The total cost (both fixed and variable) associated with producing one unit of a product.
Direct Labor-hours
Total work hours contributed by staff directly associated with the production of a product or the offering of a service.
Manufacturing Overhead
Indirect costs related to manufacturing that cannot be directly traced to specific units produced, such as electricity or maintenance.
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