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Fixed Manufacturing Overhead
Costs associated with manufacturing that do not change regardless of the level of production, such as salaries of supervisors and rent for the factory.
Budgeted Activity
The level of operation or volume of work planned for a period, used in budgeting and planning processes.
Fixed Overhead
Costs that do not vary with the level of production or sales, such as salaries and rent.
Direct Labor-Hours
A measure of the work done by labor force, specifically calculated based on the hours worked in producing goods.
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