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Direct Labor-Hour
The total amount of time spent by workers directly involved in the production of goods or services, often used in cost accounting.
Manufacturing Overhead Budget
An estimation of all manufacturing costs excluding direct materials and direct labor, planned over a specific period.
Cash Disbursements
The outflow of cash for expenses, purchases, or investments by a business, recorded in the cash disbursements journal.
Manufacturing Overhead Budget
An estimate of the total costs associated with the indirect production activities, excluding direct materials and direct labor, for a certain period.
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