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What is "lean thinking" in relation to a production system?
Manufacturing Cost
The total expense incurred in the process of producing goods, including raw materials, labor, and overhead.
Predetermined Overhead Rate
A rate used to allocate estimated overhead costs to specific products or job orders based on a preselected activity base.
Labor-Hours
The total hours worked by employees, usually in the context of manufacturing or production, that can be used to allocate costs or measure productivity.
Predetermined Overhead Rate
A calculated rate used to apply manufacturing overhead costs to products, based on estimated costs and activity levels before a period begins.
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