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Assembly Department
A sector within a manufacturing facility where individual components are assembled into final products.
Predetermined Overhead Rate
A rate used to allocate overhead costs to products or job orders, calculated before the start of a period based on estimated costs and activity levels.
Direct Labor-Hours
The total hours worked by employees that are directly involved in the production process, used as a basis for allocating labor costs to products.
Forming Department
A section within a manufacturing facility where materials are shaped or formed into parts or products.
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