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The trachea
Manufacturing Overhead
All manufacturing costs that are not directly related to the production of a product, including indirect materials, indirect labor, and other indirect costs.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead to individual products or jobs, based on a certain activity, such as direct labor hours or machine hours.
Direct Labor-Hours
The total time spent by workers directly involved in the manufacturing process.
Unit Product Cost
The total cost (direct materials, direct labor, and overhead) to produce a single unit of a product.
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