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A key point of the WICS model of leadership is that the effective leader
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products, calculated before a production period begins.
Direct Labor-Hours
Sum of the working hours spent by workers actively participating in generating products or rendering services.
Machine-Hours
A measure of production time that indicates the total hours machines are operating in the production process.
Machining Department
A specific division within a manufacturing facility where machining processes such as cutting, drilling, or shaping materials are carried out.
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