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Simplify the rational expression, , by using long division or synthetic division.
Direct Labor-Hours
The total hours worked by employees who are directly involved in the production of goods.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead to products or job orders, calculated before the period begins based on estimated costs and activities.
Variable Manufacturing Overhead
The portion of manufacturing overhead costs that vary with the level of production, such as utilities and materials.
Direct Labor-Hours
The cumulative hours employees spend directly participating in the manufacturing process.
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