Examlex
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Activity Rate
A measure used in cost accounting to allocate costs to products or services based on the amount of an activity they consume.
Production Units
The number of units produced during a specific period, often used as a measure of productivity or for inventory tracking.
Materials Handling
The moving, protection, storage, and control of materials and products throughout manufacturing, warehousing, distribution, consumption, and disposal.
Direct Labor-Hours
The total number of hours worked by employees who are directly involved in the production process, typically used as a base for applying manufacturing overhead costs.
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