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Performance appraisals can be required in courts when assessing wrongful termination cases and are considered to be legal documents in Canada.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to individual units of production, based on estimated costs.
Direct Materials
These are raw materials that are directly traceable to the manufacturing of a product.
Direct Labour-Hours
The sum of working hours for employees actively participating in the manufacturing procedure.
Direct Materials
Raw materials that are directly traceable and integral to the finished product, and which can be directly allocated to the manufacturing process.
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