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Two important processes that underlie developmental changes are
Plantwide Overhead Rate
A single rate used to allocate manufacturing overhead costs to all units produced, regardless of the department in which they were made.
Labor Intensive
A process or industry that requires a large amount of labor to produce its goods or services, as opposed to being heavily automated.
Mechanized Work
Work processes that are performed using machinery and equipment to enhance efficiency and productivity.
Plantwide Overhead Rate
A single overhead rate calculated by dividing total factory overhead by the total base units used by all products, applied throughout the entire manufacturing plant.
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