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SDP events are most effective when the competition among teams is very high.
Predetermined Overhead Rate
The rate used to allocate manufacturing overhead costs to products, computed before the period begins based on estimated costs and activity levels.
Direct Labor-Hours
Full count of working hours by employees in direct connection with the production process.
Job Cost Sheet
A document that records the materials, labor, and manufacturing overhead costs assigned to each individual job.
Machine-Hours
A unit of measure reflecting the amount of time a machine is operated, used in cost accounting and operational management to allocate machine costs to products.
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