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Departmental Overhead Rate
A rate used to allocate overhead costs to specific departments, based on criteria such as department size or usage of overhead resources.
Machine Hours
A measure of the total operating time of machinery within a certain period.
Departmental Overhead Rates
The allocation of indirect costs to specific departments based on their respective shares of direct costs or activity drivers.
Assembly Rate
The speed or rate at which a product is assembled, which can affect production efficiency and output.
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