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Customizing Department
A department within a company that modifies products to meet specific customer requirements or preferences.
Predetermined Overhead Rate
An estimated overhead cost rate used to apply manufacturing overhead costs to products, based on expected activity levels.
Direct Labor-Hours
A measure of the total hours worked by individuals directly involved in the manufacturing process, used to allocate labor costs to products.
Machine-Hours
A measure of production or work time, quantifying the number of hours a machine is operated in the production of goods.
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