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Direct Labor-Hours
The total hours worked by employees directly involved in manufacturing a product or providing a service.
Activity-Based Costing
Activity-based costing is an accounting method that identifies and assigns costs to specific activities, facilitating more precise economic analysis of various business processes.
Activity Rates
Rates used in activity-based costing to assign costs to products or services based on the amount of an activity they consume.
Activity-Based Costing
A method of costing that identifies individual activities as the fundamental cost objects and uses the costs of these activities to compute the costs of various products or services.
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