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Machine-Hours
A measure of the total hours machines are operated during the production of goods.
Direct Labor-Hours
The total hours worked by employees who are directly involved in the production process, used for calculating labor costs and efficiency.
Plantwide Predetermined Overhead
An overhead rate calculated for an entire manufacturing plant, applied to all products regardless of the specific department in which they were produced.
Machine-Hours
A measure of production activity that quantifies the number of hours machines are operated in the manufacturing process.
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