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The highest priority and first strategy required for any organisational change is to:
Direct Labor-Hours
Summation of hours by employees directly contributing to manufacturing efforts.
Machining
A manufacturing process involving the cutting, shaping, or finishing of material, typically metal, using machine tools.
Customizing
The process of modifying or creating products or services according to the customer's or user's specific needs.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead to products or job orders based on a certain activity base.
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