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The covenant
Factory Burden Costs
Costs associated with manufacturing operations that are not directly tied to a specific product, such as maintenance, utilities, and depreciation of factory equipment.
Non-manufacturing Costs
Expenses not directly related to the production of goods, such as administrative, selling, and marketing costs.
Theoretical Capacity
The highest possible level of production an organization can achieve under ideal circumstances, with no downtime for maintenance or repairs.
Peak Efficiency
The state of operating at the highest possible efficiency where resources are used most effectively, often related to machines, processes, or systems.
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