[Solved] Simplify the numerical expression. \(-\) 10 - 2 Please enter your answer as a fraction. Direct Labor-hours: The sum of hours logged by workers directly engaged in creating products. Manufacturing Overhead: Manufacturing overhead encompasses all costs of manufacturing beyond direct materials and direct labor, including expenses like factory equipment depreciation and quality control. Predetermined Overhead Rate: A rate calculated before a period begins, used to allocate manufacturing overhead costs to production activities based on a certain base, such as direct labor hours or machine hours. Job Cost: The total cost associated with creating a specific product or completing a specific job, including materials, labor, and overhead.