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Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead to individual products or job orders, based on a selected activity base like machine-hours or labor-hours.
Machine-Hours
A measure of production time, representing the number of hours machines are operating.
Manufacturing Departments
Specific areas within a manufacturing facility where different stages of the production process are carried out.
Job A496
A specific, identifiable work task or project within an organization, denoted by its unique job number for tracking and costing purposes.
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