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Machine-Hours
A measure of production time, indicating how many hours machines are used in the manufacturing process.
Direct Labor-Hours
The total time workers spend producing a product or service, directly associated with the specific work on the product.
Departmental Predetermined Overhead Rates
Overhead rates calculated for specific departments within a manufacturing facility, reflecting the unique costs associated with each department's operations.
Machine-Hours
A measure of the time machines are used in the production process, often used as a basis for allocating overhead costs in a manufacturing environment.
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