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Kepler deduced his laws of planetary motion once Newton had published his universal law of gravitation.
Direct Labor-Hours
The total hours worked by employees that can be directly attributed to the production of a specific good or service.
Manufacturing Overhead
Indirect costs related to manufacturing, not including direct materials or direct labor.
Overapplied Balance
The condition where the allocated manufacturing overhead costs exceed the actual overhead costs incurred.
Manufacturing Overhead Account
An account that tracks indirect production costs, such as utilities and rent for manufacturing facilities.
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