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Wrong doses can easily be avoided by using
Standard Labor-Hours
The estimated amount of time that should be required to complete a task or produce a unit of goods.
Predetermined Overhead Rate
An estimated rate used to allocate overhead costs to products or job orders, based on expected costs and activity levels.
Variable Manufacturing Overhead
Costs that fluctuate with the level of production, such as utilities or indirect materials, but are still related to the manufacturing process.
Machine-Hour
A unit of measure representing an hour of operation of a machine, used in calculating manufacturing costs and overhead rates.
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