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Speaking a second language reduces the risk of developing dementia.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate manufacturing overhead costs to products based on a related activity.
Electrical Motor
A device that converts electrical energy into mechanical energy, commonly used in a wide range of applications from household appliances to industrial machinery.
Standard Labor-Hours
The estimated time that should be required to complete a single unit of production, serving as a benchmark for performance and cost control.
Overhead
The indirect costs of production or operations that are not directly traceable to a specific product or job, such as utilities, rent, and administrative expenses.
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