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Dissatisfied employees are not allowed to form a union. They must request a union to campaign for union formations.
Plantwide Overhead Rate
A single overhead rate calculated by dividing total factory overhead by total direct labor hours or machine hours, applied company-wide.
Overhead Allocations
The process of distributing indirect costs (overheads) across various cost objects, such as products or departments, based on predetermined criteria.
Departmental Overhead Rates
Overhead allocation rates used that vary by department within a company, recognizing that different departments incur different amounts of overhead costs.
Direct Labor Hours
The total hours worked by employees who are directly involved in the production of goods or services.
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