Examlex
The UN does not reflect the strategic preference of any one country.
Direct Labor-Hours
The complete tally of hours that employees dedicate to the manufacturing process.
Unit Product Cost
The aggregate expenditure linked with manufacturing an individual product unit, covering materials, employee wages, and overhead expenses.
Predetermined Overhead Rate
A rate established in advance to allocate overhead costs to products or job orders, based on an expected activity level.
Machine-Hours
A measure of the amount of time machines are run, often used as a base for allocating factory overhead.
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