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Machine-Hours
A measure of the amount of time machines are operated in the manufacturing process, often used to allocate overhead costs.
Forming Department
A manufacturing sector focused on shaping or structuring materials into their desired forms.
Assembly Department
A division within a manufacturing plant where components are assembled into final products.
Direct Labor-Hours
The total number of hours worked by employees directly involved in the manufacturing process, used as a basis for assigning labor costs to products.
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