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Buffers are
Direct Labor-hours
The sum of working hours of employees directly contributing to the production activities.
Cash Disbursements
Payments made in cash by a business, including operating expenses, purchasing of assets, and other financial activities.
Manufacturing Overhead
All manufacturing costs that are not directly related to the production of a product, including expenses such as rent, utilities, and salaries for managers.
Direct Labor Cost
The cost that can be directly attributed to the production of specific goods or services, such as wages of employees directly involved in production.
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