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Guidelines for using at-home topical fluoride preparations include
Labor-Hours
A measure of the work performed by employees, typically represented by the number of hours worked.
Variable Manufacturing Overhead
The portion of manufacturing overhead costs that vary with the level of production output.
Fixed Manufacturing Overhead
Consistent costs incurred during the manufacturing process that do not change with the amount of production, like factory rent and salaries of permanent staff.
Job-Order Costing System
An accounting system that accumulates costs by specific jobs or orders, suitable for manufacturing or service processes that are distinctively identifiable.
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