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Describe the two types of handheld power shears and how they operate.
Machine-Hours
A measurement of production time using the number of hours machines are operated.
Manufacturing Overhead
All indirect costs related to the manufacturing process, such as utilities, rent for manufacturing facilities, and maintenance of equipment.
Job-Order Costing System
An accounting system that collects costs for each individual job or project separately to determine its profitability, commonly used in manufacturing or services where goods or services are produced on a bespoke basis.
Predetermined Overhead Rate
An estimated allocation rate that is used to apply the overhead costs to products or service units.
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