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The Fujita scale is used to measure the strength of
Direct Labor-Hours
The total hours of labor directly involved in producing goods or services, a key factor in job costing and efficiency analysis.
Direct Materials Cost
The cost of raw materials that are directly involved in the manufacturing of a product and can be easily traced back to it.
Activity-Based Costing
A costing method that assigns costs to products and services based on the activities they require.
Direct Labor-Hours
Cumulative working time of employees who are directly engaged in producing goods.
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