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Lemaire Corporation is conducting a time-driven activity-based costing study in its Customer Support Department. The company has provided the following data to aid in that study: On the Capacity Analysis report in time-driven activity-based costing, the "total minutes used to meet demand" would be closest to:
Direct Labor-Hours
The number of labor hours spent by employees directly working on a product or service.
Machine-Hours
A measure of the amount of time a machine is operated, used for costing purposes, production scheduling, and capacity planning in manufacturing.
Forming Department
A division or section within a manufacturing plant where a specific, dedicated portion of the production process occurs, focusing on shaping or forming materials into parts or products.
Assembly Department
A sector within a manufacturing facility where individual components are assembled into final products.
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