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All the employees within a marketing department, from clerical staff to top managers, form a cross-functional team.
Direct Labour Hours
The total time workers spend producing goods or delivering services, directly tied to the production output.
Manufacturing Overhead
The indirect costs associated with manufacturing, not directly tied to a specific product, such as maintenance, utilities, and salaries of supervisors.
Overapplied Overhead
A situation where the allocated manufacturing overhead cost is more than the actual overhead cost incurred.
Underapplied Overhead
Occurs when the allocated overhead costs are less than the actual overhead costs incurred.
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