Examlex
____ is used to arrange data on a hard disk for optimal efficiency.
Direct Labor-Hours
The total number of hours worked by employees who are directly involved in the manufacturing process.
Fixed Manufacturing Overhead
Costs in manufacturing that do not change with the level of production output, such as rent, salaries of permanent staff, and depreciation of factory equipment.
Job-Order Costing System
A costing system that assigns costs to specific production jobs, useful for customized orders.
Predetermined Overhead Rate
is a rate used to allocate manufacturing overhead to products, calculated before the accounting period based on estimated costs.
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