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High-potential employees need not participate in development programs such as executive mentoring and coaching.
Manufacturing Overhead
Indirect costs related to manufacturing, such as utilities, maintenance, and salaries for managers, not directly involved in production.
Variable Manufacturing Overhead
Costs in the production process that vary with the level of output, such as utilities for machinery.
Fixed Manufacturing Overhead
The total of all costs that remain constant regardless of the level of production or sales, in the context of manufacturing operations.
Direct Labor-Hours
The total number of hours worked by employees directly involved in the manufacturing process.
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