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According to Selye (1956) ,there are two types of stress,
Direct Labor-Hours
Aggregate work hours of employees directly participating in production activities.
Overapplied Overhead
A scenario in which the overhead costs assigned to manufacturing exceed the overhead expenses actually incurred.
Overapplied Manufacturing Overhead
Occurs when the allocated manufacturing overhead costs exceed the actual overhead expenses incurred.
Work in Process Inventory
Refers to the value of products in the production process but not yet completed.
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