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Applied Manufacturing Overhead
Costs related to production that are not directly associated with the product but are allocated to it, such as utilities or maintenance expenses of the production facility.
Job Cost Sheet
A document that records the costs associated with a specific job, including materials, labor, and overhead.
Direct Labor-Hours
A measure of the total hours worked by employees directly involved in the production process.
Machine-Hours
A measure of production output or activity based on the number of hours that machines are operational.
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