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In an ethical decision making model, the final step is
Direct Labor-Hours
A measure of the labor directly involved in the manufacturing or production process, calculated in hours.
Machine-Hours
A measure of production time, indicating how many hours machines were operated during a certain period, often used for allocating manufacturing overhead.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate estimated overhead costs to products or services based on a chosen activity base.
Manufacturing Overhead
The indirect costs associated with manufacturing a product, which include expenses such as equipment depreciation, utilities, and salaries for maintenance staff.
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