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_____ is the science of designing machines, products, and systems to maximize the safety, comfort, and efficiency of the people who use them.
Direct Labor-Hours
The total hours worked by employees directly involved in manufacturing a product.
Overhead Assigned
The portion of overhead costs allocated to individual production units or projects based on specific criteria or allocation bases.
Traditional Costing Method
A costing methodology that allocates overhead costs to products based on volume-related measures, such as machine hours or labor hours.
Direct Labor-Hours
The complete number of hours dedicated to the direct production of goods.
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