Examlex
W. Edwards Deming is often referred to as the father of quality control.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process or providing services.
Manufacturing Overhead
All indirect costs associated with the production process, such as maintenance, utilities, and quality control costs.
Cost of Goods Sold
The direct costs attributed to the production of the goods sold by a company, including material and labor costs.
Underapplied Overhead
A condition where the applied manufacturing overhead is less than the actual manufacturing overhead.
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