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Cash Budget
An estimate of cash inflows and outflows for a business or project over a specific period of time, used for managing liquidity and ensuring financial stability.
Cash Receipts
The total amount of money received by a company during a specific period, including all sources of income.
Direct Labor-Hours
The aggregate amount of time spent by staff members directly participating in the creation process.
Variable Overhead Rate
The rate at which variable overhead costs are allocated to each unit of production, based on an activity driver.
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