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Machining Department
A specific division within a manufacturing facility where machining processes such as cutting, drilling, or milling occur.
Manufacturing Overhead
All production costs other than direct materials and direct labor, including expenses such as rent, utilities, and equipment depreciation.
Overhead Applied
The amount of overhead costs allocated to products or services based on a predetermined overhead rate.
Direct Labor-Hours
The total hours of labor directly involved in the production of goods, a key factor in calculating labor costs.
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