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Describe the rules to construct and read a process map.
Supervisory Expense
Costs associated with the salaries and benefits of supervisory staff, including managers and team leaders.
Activity-Based Costing
A costing methodology that assigns overhead and indirect costs to specific activities, thereby providing more accurate product costing and profitability analysis.
Product Margins
The difference between the selling price of a product and its production or acquisition costs, indicating profitability.
Machine-Hours
A unit of measurement representing the operating time of a machine, used in the calculation of manufacturing costs and machinery utilization.
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