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In the following illustration,structure "d" is the
Direct Labour-Hours
The total amount of time workers spend directly manufacturing a product or providing a service.
Prototype Testing
The process of evaluating a preliminary model of a product to assess its performance, design, and reliability before it goes into mass production.
Batch Level Activity
Operations or tasks that are performed on groups of products together, typically as a step within the production process, where costs are incurred for the batch as a whole rather than for individual units.
Unit Level Activity
Activities that vary with the number of units produced or sold, directly impacting the cost of goods or services.
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