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Define histogram.
Factory Overhead Allocated
The portion of factory overhead costs assigned to each unit of production, based on a predetermined formula.
Multiple Production
Involves producing multiple products or variants from the same base of raw materials or through similar production processes, aimed at diversification and efficient resource use.
Direct Labor Hours
The cumulative hours spent by workers directly engaged in manufacturing products or delivering services.
Activity-Based Cost
A costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption.
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