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Direct Labor Hours
Direct Labor Hours are the total time workers who are directly involved in the manufacturing process spend on producing goods.
Factory Overhead
All indirect costs associated with manufacturing, excluding direct materials and direct labor costs.
Work in Process
Goods in the manufacturing process that are not yet completed, representing a portion of inventory that is between raw materials and finished goods.
Controlling Account
An account in the general ledger that summarizes and controls the total of subsidiary ledger entries, such as accounts receivable or accounts payable.
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