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Direct Labor-hours
The total hours worked by employees that can be directly associated with the production of goods or services.
Manufacturing Overhead
All indirect costs related to the production process, including salaries, maintenance, and utilities, not directly attributable to specific units produced.
Unit Product Cost
The total cost to produce one unit of a product, calculated by dividing the total production costs by the number of units produced.
Direct Labor-hours
The total hours of labor directly involved in manufacturing a product or providing a service, typically used as a basis for allocating overhead costs.
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