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The idea that one can die of a "broken heart"
Direct Labour Costs
Expenses related to employees who are directly involved in the production of goods or services.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to individual units of production, based on estimated costs.
Direct Materials
These are raw materials that are directly traceable to the manufacturing of a product.
Direct Labour-Hours
The sum of working hours for employees actively participating in the manufacturing procedure.
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