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Direct Labor Hours
The total hours worked by employees directly involved in the production process.
Machine Hours
A measure of the total time that a machine is operated, used in calculating manufacturing costs and allocating expenses.
Commercial Washer
A heavy-duty washing machine designed for extensive use in a commercial setting, such as in laundromats or hotels.
Plantwide Overhead Rate
A single overhead rate calculated by dividing total factory overhead by total base units, used to allocate overhead costs to products.
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