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The use of the anxiety hierarchy in systematic desensitization allows for the
Direct Labor-Hours
The total hours worked by employees who are directly involved in the manufacturing process or production of goods.
Manufacturing Overhead
All indirect costs associated with manufacturing, excluding direct materials and direct labor.
Underapplied Manufacturing Overhead
A situation where the allocated manufacturing overhead cost is less than the actual overhead incurred.
Manufacturing Overhead Account
An account that accumulates all indirect costs associated with the production process, excluding direct materials and direct labor costs.
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