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Machining Department
A division within a manufacturing facility where machining processes such as cutting, shaping, or finishing materials into final products occur.
Customizing Department
A specialized division within a company that modifies products to meet specific customer requirements or preferences.
Predetermined Overhead Rate
A calculated rate intended for the allocation of manufacturing overhead to products, based on a specific activity or cost driver.
Machine-Hours
A unit of measure representing the operation of a machine for one hour, often used in manufacturing for costing purposes.
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