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Systems development means defining,shaping,and reshaping the four enterprise architectural domains of
Direct Labor-Hours
The overall hours dedicated by workers who are directly contributing to the production line.
Variable Overhead
Costs that vary with the level of production output, such as utilities for manufacturing equipment, which are not fixed.
Standard Cost
An estimated or pre-determined cost of manufacturing a product or performing a service, used for budgeting and performance evaluation.
Variable Manufacturing Overhead
Indirect production costs that fluctuate with the level of production output, such as utilities for the manufacturing plant.
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