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Spearman's G Factor or general intelligence theory included which two abilities?
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual products or job orders based on a specific activity base, such as labor hours or machine hours.
Machine-Hours
A measure of the amount of time a machine is operated within a given period.
Direct Labor-Hours
The total hours worked by employees who are directly involved in the production process.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate estimated overhead costs to products based on a predetermined activity base.
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