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An advantage to using file servers on local area networks is the ability to use thin clients.
Direct Labor Cost
The cost of wages and benefits for employees who are directly involved in manufacturing a product or delivering a service.
Manufacturing Overhead
All indirect costs associated with the production process, excluding direct materials and direct labor costs.
Job Cost Sheet
A job cost sheet is a document that records the costs associated with a specific job or batch, tracking materials, labor, and overhead.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual units of production, based on a particular activity base.
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