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Who proposed the modern biological classification scheme?
Direct Labor-Hours
The total hours of labor directly involved in the manufacturing process, used as a basis for allocating manufacturing overhead to products.
Departmental Predetermined Overhead Rates
The estimated overhead rates assigned to different departments within a company, used for more accurate product costing.
Markup
The amount added to the cost price of goods to cover overhead and profit; a percentage of the cost.
Machine-Hours
A measure of production volume or activity based on the number of hours machines are operated.
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