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Emotions are
Actual Direct Material
The raw materials physically used in the manufacturing process, measured against the planned or standard materials cost.
Actual Manufacturing Overhead
The real costs incurred during production that are above direct labor and materials, including utilities, depreciation, and maintenance.
Employee Time Ticket
A record that tracks the amount of time an employee spends on various tasks, used for costing, payroll, or billing purposes.
Overhead Rate
A measure used to allocate manufacturing overhead costs to units of product based on a predetermined base.
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