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The systematic use of learning principles to change behaviour is called
Direct Labor-Hours
The total hours worked by employees who are directly involved in the manufacturing process.
Manufacturing Overhead
All indirect costs associated with the production process, such as utilities, maintenance, and factory management salaries, excluding direct materials and direct labor costs.
Manufacturing Overhead Account
An account used to record indirect costs associated with production, such as utilities and maintenance, not directly tied to any specific product.
Work in Process
Inventory that includes goods that are in the production process but not yet complete.
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