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A DIVORCE Map Is a Way of Getting At:​

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A DIVORCE map is a way of getting at:​


Definitions:

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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