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Sister chromatids connect at a region of DNA called the centrosome.
Direct Labor Budget
A financial plan that estimates the cost of direct labor needed to meet production goals, part of the overall budgeting process.
Direct Labor-Hour
A measure of the labor time directly involved in the manufacturing process or service delivery, often used in costing and budgeting.
Budgeted Production
The planned level of output a company aims to achieve in a specific period, used for preparing budgets and setting production goals.
Direct Materials Purchase Budget
A financial plan that estimates the raw materials to be purchased to meet production needs and inventory policy requirements.
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