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Ball release during pitching occurs with the shoulder in medial rotation.
Actual Overhead Cost
The real expenses incurred during production that are not directly tied to specific products, including electricity, rent, and managerial salaries.
Direct Labour-Hours
The total hours worked by employees that are directly involved in the manufacturing process of a product.
Overapplied Overhead
A condition where the overhead applied to products or services exceeds the actual overhead costs incurred.
Overapplied Manufacturing Overhead
A situation where the amount of overhead allocated to products exceeds the actual overhead incurred.
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