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By the end of 1862, Union forces
Direct Labor Hours
The total hours worked directly on producing goods, an important factor in costing and efficiency analyses.
Factory Overhead
All indirect costs associated with manufacturing a product, including utilities, maintenance, and salaries of non-direct labor.
Total Factory Overhead
Total factory overhead encompasses all indirect costs associated with manufacturing, including utilities, depreciation, and salaries for supervisory personnel, that cannot be directly traced to specific products.
Activities Per Product
The specific tasks or operations that need to be completed in order to produce each unit of a product.
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