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Services that do not meet customer expectations are called:
Predetermined Overhead Rate
A rate used to apply manufacturing overhead to products or job orders, based on a predetermined formula.
Work in Process
Inventory that includes partially completed goods that are still undergoing manufacturing or production processes.
Cost of Goods Sold
The total cost associated with producing the goods sold by a business, including materials, labor, and manufacturing overhead.
Direct Labour-hours
The total number of hours worked by employees directly involved in the production process.
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