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Clock Card
A physical or digital timekeeping tool used to record the times an employee starts and finishes work.
Job Cost Sheet
A record that tracks the costs associated with a specific job or order, including materials, labor, and overhead costs.
Direct Labor
The cost of wages for employees who directly manufacture products or provide services.
Factory Overhead Applied
The assignment of all indirect costs of manufacturing to the goods produced, including costs such as utilities and maintenance for the manufacturing plant.
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