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Casting Department
A department within a manufacturing facility where molten materials are poured into molds to create product components.
Machine-Hours
Machine-hours are a measure of the amount of time machines are in operation, used to allocate manufacturing overhead costs in cost accounting.
Departmental Predetermined Rates
are overhead rates calculated for each department based on estimated costs and activity, used to allocate manufacturing overhead more accurately.
Forming Department
A section within a manufacturing facility where raw materials are shaped into components that will be assembled into final products.
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