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The rejected theory that cultures are controlled by the physical geography of their surroundings was
Manufacturing Overhead
All indirect costs associated with the production process, such as utilities, maintenance, and management salaries, not directly tied to direct materials or direct labor.
Predetermined Overhead Rate
A rate used in cost accounting to allocate overhead costs based on an estimated activity level.
Direct Labor-hours
The hours that workers contribute directly towards the manufacture of goods over a specified period.
Fixed Manufacturing Overhead
Costs associated with production that do not vary with the level of output, such as depreciation of machinery and the salary of the factory manager.
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