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The mucociliary escalator:
Direct Labor-Hours
A metric for quantifying the manual work done by employees on the production floor, correlating with the labor costs of manufacturing.
Plantwide Predetermined Rate
A single overhead rate calculated by dividing total estimated manufacturing overhead costs by the total estimated amount of allocation base, applied throughout the plant.
Machine-Hours
A measure of production time, representing the total hours that machines are operated in the manufacturing process.
Manufacturing Overhead
All manufacturing costs that are not directly related to the production of goods, such as the cost of maintenance, heat, and light of the production facility.
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