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Support Department Costs
Costs associated with the departments that do not directly engage in manufacturing but support those who do, such as IT, HR, and maintenance departments.
Direct Labor
Refers to the work done by employees who directly contribute to the production of goods or services, such as assembling a product or providing a service.
Production Department Rates
Rates used in manufacturing to allocate costs to products or services, often based on the time spent in various production departments or the resources used.
Support Departments
Units within an organization that provide essential services or support to the core departments but do not directly generate revenue.
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