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Direct Labor Hours
The total time workers spend working directly on manufacturing a product or providing a service, which is often used in allocating manufacturing overhead.
Normal Capacity
The maximum production level or volume of activity that can be achieved under normal conditions by a business.
Normal Spoilage Costs
Costs associated with the expected amount of waste or inefficiency during a production process, considered a normal part of manufacturing.
Direct Materials Price Standard
The predetermined cost per unit of material, used in setting a budget and controlling costs.
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