Examlex
A DIVORCE map is a way of getting at:
Direct Labor-Hours
A measure of the time directly spent by workers on producing a product or delivering a service, often used to allocate manufacturing overhead.
Overhead Applied
The allocation of overhead costs to produced goods based on a pre-determined rate or basis such as direct labor hours or machine hours.
Assembly Department
A part of a production facility where pieces are combined to form complete products.
Direct Labor-Hours
Direct labor-hours measure the amount of time workers or employees spend directly working on producing goods or providing services.
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