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In the Cordwainers Case, the employees' action was found to be illegal because:
Direct Labor-Hours
The total hours worked by employees who are directly involved in the manufacturing process.
Manufacturing Overhead Budget
A detailed plan that outlines the expected indirect factory-related costs for a production period.
Direct Labor-Hours
The total hours of labor directly involved in manufacturing a product, used in job costing and determining labor costs.
Fixed Manufacturing Overhead
The portion of manufacturing overhead costs that remains constant regardless of the level of production or sales volume.
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