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Explain Abraham Maslow's hierarchy-of-needs theory.
Job-order Costing
A cost accounting system that assigns manufacturing costs to an individual product or batches of products, often used when products are distinct or made to order.
Machine-hours
A measure of production time, indicating the number of hours that machines are operational in the manufacturing process.
Direct Labor-hours
The total time worked by employees that can be directly associated with the production of specific goods or services.
Manufacturing Overhead
Manufacturing overhead encompasses all indirect costs associated with the manufacturing process, including utilities, maintenance, and equipment depreciation.
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