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A(n) _____ is a company that is highly attractive to potential employees because of human resources practices that focus on tangible and intangible benefits, and that embraces a long-term view to solving immediate problems.
Direct Labor-Hours
The total hours worked by employees who are directly involved in the production process.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate estimated overhead costs to products based on a predetermined activity base.
Machine-Hours
A measure of the amount of time machines are operated in the production of goods or services, used as a basis for allocating manufacturing costs.
Manufacturing Overhead
The indirect costs related to manufacturing, not including direct labor or materials, such as utility costs and maintenance expenses.
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