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What is a local land charge and how does its method of registration differ from land charges?
Predetermined Rate
A rate established before the start of a period for the purpose of applying overhead costs to products or services, based on estimated costs.
Direct Labor Hours
The total time workers spend producing goods or providing services that are directly associated with the production costs.
Manufacturing Overhead-Control
An account that records the actual overhead costs incurred in the manufacturing process, differing from allocated overhead.
Factory Supplies Inventory
Items stored by a manufacturing company that are necessary for the maintenance of machinery and the manufacturing process but are not part of the finished goods.
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