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Total Manufacturing Costs
The aggregate of all expenditures involved in the production of goods, including materials, labor, and overhead expenses.
Machine-Hours
A measure of production output or activity based on the number of hours machines are operated in the manufacturing process.
Auditor Hours
The total time spent by auditors reviewing and verifying the financial statements and records of an entity.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products, based on a predetermined formula.
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