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Finishing Department
A section within a manufacturing operation where products undergo final processing, treatments, or coatings before being ready for sale.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products or job orders, based on a selected activity base, before the actual costs are known.
Machine-Hours
A measure of the amount of time a machine is operated, often used in costing and budgeting processes.
Forming Department
A production department specialized in shaping and assembling parts or materials into finished goods.
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