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The Notion of G Was Advanced by

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The notion of g was advanced by


Definitions:

Direct Labor-Hours

Total working hours of employees directly taking part in the production operation or service provision.

Manufacturing Overhead

Refers to all the indirect costs associated with manufacturing, beyond direct labor and materials, such as utilities and rent for the manufacturing space.

Predetermined Overhead Rate

A rate used to allocate manufacturing overhead costs to products or job orders, calculated based on estimated overhead costs and an allocation base such as direct labor hours.

Machine-Hours

An indicator reflecting the duration of machinery utilization during the manufacturing process, commonly employed in the distribution of manufacturing overhead expenses.

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