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Donohue and Kolt's (199 2) 'Four R Method' refers to:
Maintenance Costs
Expenses incurred in the upkeep of machinery, buildings, and equipment to ensure efficient operation and prevent breakdowns.
Machine-Hours
A measurement unit representing the amount of work a machine can perform in one hour, often used in manufacturing to allocate costs based on machine usage.
Variable Manufacturing Overhead
Variable manufacturing overhead consists of costs that vary with the level of production, such as indirect materials and utilities that increase with more production.
Machine-Hours
represent the total amount of time machines are operated in the production process, typically used as a basis for allocating manufacturing overhead costs.
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