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Brainstorming is used to generate a number of ideas quickly.
Job-Order Costing System
A cost accounting system that accumulates manufacturing costs separately for each job or batch.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to individual products or job orders, based on a pre-established criterion such as direct labor hours.
Machine-Hours
A measure of production time, representing the number of hours a machine is operated in the production of goods.
Job-Order Costing System
A costing method that assigns costs to specific batches or job orders, making it suitable for customized products.
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