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Direct Labor-Hours
The collective number of hours that employees, who are directly engaged in the production of a good or the provision of a service, have worked.
Variable Manufacturing Overhead
Costs that vary with manufacturing output, including items like indirect materials and utilities required for production processes.
Direct Labor-Hours
The total hours of labor directly involved in producing goods or services, which is often used as a base for allocating overhead costs.
Variable Manufacturing Overhead
Costs that vary with the level of manufacturing activity, including items like indirect materials and utilities.
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