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In order to make business messages more positive,business writers should focus on actions they can accomplish and demonstrate a realistic optimism.However,they should be careful
Predetermined Overhead Rate
Predetermined overhead rate is calculated by dividing the estimated manufacturing overhead costs by an allocation base, used to apply overhead costs to products.
Machine-Hours
A measure of production time based on the number of hours a machine is operated.
Direct Labor-Hours
Summation of hours by employees directly contributing to manufacturing efforts.
Machining
A manufacturing process involving the cutting, shaping, or finishing of material, typically metal, using machine tools.
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