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In pure water at 25°C, the concentration of H3O+ is equal to the concentration of OH-.
Manufacturing Overhead Budget
An estimate of all manufacturing costs excluding direct materials and direct labor, planned for a specific period.
Direct Labor-Hour
A measure of the amount of time spent by direct labor workers on a specific job or task, often used to allocate labor costs in job-order costing.
Manufacturing Overhead Budget
A financial plan that estimates the indirect costs associated with manufacturing, including utilities, salaries, and maintenance.
Direct Labor-Hour
A measure of the labor directly involved in manufacturing or service provision, calculated in hours.
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