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Companies use job rotation as a training technique and rely on it to as a primary vehicle to enhance employee motivation.
Manufacturing Overhead
All indirect costs associated with manufacturing, such as maintenance, utilities, and management salaries, not directly tied to the production of goods.
Prime Cost
The combined direct costs of raw materials and labor that are directly attributable to the production of a product.
Direct Labor Cost
The wages paid to workers directly involved in production or service delivery, constituting a major component of a product's cost.
Variable Production
Production costs that vary in total directly and proportionately with changes in the production level.
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