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Customers' Specifications
Detailed descriptions provided by customers outlining how they want their ordered products or services to be produced or delivered.
Factory Overhead
This refers to all the indirect costs of production that are not directly tied to a specific product, including utilities, maintenance, and salaries of non-direct labor employees.
Predetermined Overhead Rate
A rate used to allocate overhead costs to products or job orders, calculated in advance based on estimated costs and activity levels.
Materials Requisition
The form or electronic transmission used by a manufacturing department to authorize materials issuances from the storeroom.
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