Examlex
Services offered at the federal government level include:
Direct Labor-Hours
The total hours worked directly on manufacturing goods or providing services, often used to allocate labor costs to products or services.
Manufacturing Overhead
Expenses related to the manufacturing process that are not directly attributed to individual units produced, such as maintenance and factory supervision.
Machine-Hours
A measure of the time a machine is operated, used as a basis for allocating manufacturing overhead in some costing systems.
Predetermined Overhead Rate
A calculated rate designed for allocating manufacturing overhead expenses to specific production units, based on a selected activity base.
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