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Machine-Hours
A measure of production or work volume that indicates the amount of time a machine has been operating.
Predetermined Overhead Rate
A calculated rate used to allocate indirect costs to products or services, based on estimated or budgeted overhead costs and an allocation base.
Manufacturing Overhead
All indirect costs related to the manufacturing process, such as utilities and salaries for managers.
Machine-Hours
A measure of the amount of time a machine is operated, used in calculating manufacturing costs and efficiencies.
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