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In the IO perspective,it is important to enter an industry with
Job Cost
The total cost of labor, materials, and overhead allocated to a specific job or project.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead to individual products or job orders, calculated before the accounting period begins based on estimated costs and activity levels.
Direct Labor-hours
Refers to the total hours worked by employees who are directly involved in the production process, directly affecting the manufacturing of goods.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products, calculated based on estimates rather than actual expenses.
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