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-The relationship between x and y in the above figure is
Machine-Hours
A metric for the amount of time a machine is operated, used as a basis for allocating manufacturing overhead costs.
Manufacturing Overhead
All manufacturing costs that are not directly assignable to specific products, including indirect materials, labor, and other indirect costs.
Milling Department
A specific department within a manufacturing facility where material, such as metal or grain, is ground or processed.
Manufacturing Overhead
Costs in the production process that are not directly tied to the product, such as salary of supervisors and rent of the factory.
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