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The Epic of Gilgamesh:
Direct Labour Cost
The wages or salaries paid to employees directly involved in the production of goods or services, excluding indirect labor involved in supportive functions.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual products or job orders based on a predetermined basis such as direct labor hours.
Direct Labour-Hours
The total hours of labor directly involved in the production of goods or services, often used as a basis for allocating overhead costs.
Direct Material Purchased
The raw materials acquired that are directly used in the manufacturing of a product.
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