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Number Of Employees
A count of all individuals working for a company, including both full-time and part-time staff.
Step-down Method
A cost allocation method used in managerial accounting to allocate overhead costs from service departments to producing departments.
Labor Hours
The total number of work hours spent by employees on production or service delivery.
Space Occupied
The area taken up or used by a business, organization, or equipment within a physical location.
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