A 
temperature difference in Celsius is equal to a 
temperature difference in Kelvin.
Definitions:
Machine Hours
The total running time of a machine during a specific period, often used as a basis for allocating manufacturing overhead.
Annual Overhead Costs
The total expenses related to the operation of a business that are not directly tied to a specific product or service, accumulated yearly.
Overhead Applied
An accounting method that allocates overhead costs based on a predetermined rate to individual products or job orders.
Direct Labor Cost
The total amount of money paid to employees for the work directly associated with the production of goods or services.
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