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Direct Labor-Hours
The cumulative amount of time employees spend specifically on the creation of goods or services.
Variable Overhead
Costs that fluctuate with production volume, such as utilities or indirect materials, which are not directly tied to any single product.
Direct Materials
Basic substances that can be directly linked to the manufacture of particular products or services.
Direct Labor-Hours
A measure of the amount of time workers spend on a particular job or production process, used to assign labor costs to units of output.
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