Examlex
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Direct Labour Hour
Direct labour hour is a measure of the amount of time workers spend on direct production activities, directly involved in manufacturing goods or providing services.
Manufacturing Overhead
Manufacturing expenses not directly linked to individual product units, encompassing indirect materials and labor.
Predetermined Overhead Rate
An estimated rate used to assign manufacturing overhead costs to products based on a specific activity base, like machine hours or labor hours.
Direct Labour-Hours
The total man-hours expended by workers directly involved in the manufacturing process.
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