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Muscles with less-than-normal tone are described as in tetanus.
Direct Labour Hours
The total hours worked by employees directly involved in the production process, not including hours worked by supervisory or maintenance personnel.
Machine Hours
A measure of production time, representing the hours a machine is operated in the manufacturing of a product.
Costing System
A method or procedure adopted by a business to estimate the cost of its products for inventory valuation, cost control, and decision making.
Overapplied Overhead
Occurs when the overhead allocated to products or services is more than the actual overhead costs incurred.
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