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Direct Labor Hours
The hours worked by employees directly involved in the production of goods or services.
Allocation Base
A criterion or standard used to distribute costs among different cost objects, such as departments, products, or projects.
Overhead Costs
Expenses not directly attributed to the production of specific goods or services, such as rent, utilities, and office expenses.
Direct Labor Hours
The total hours worked directly on the production of goods or services, used in calculating the labor cost of products.
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