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A summons is used to
Direct Labour Hours
The total hours of labor directly involved in the production process, used as a base for allocating overhead costs.
Direct Materials Purchases
Direct materials purchases encompass the cost of acquiring raw materials that are directly involved in the production of goods.
Cost of Goods Manufactured
The total production cost of goods that are completed and ready for sale, including materials, labor, and overhead.
Manufacturing Overhead
Manufacturing overhead includes all the indirect costs associated with the production process, such as utilities, depreciation, and the salaries of support staff.
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