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The importance of computers and of computer software to modern cladistics is most closely linked to advances in
Direct Labor Costs
Expenses associated with the work directly done by employees on the company's products or services.
Job Order Costing
An accounting system that accumulates costs by individual jobs or orders, suitable for customized or distinct products and services.
Predetermined Overhead Rate
The rate estimated before the start of a period, used to allocate manufacturing overhead costs to products based on a chosen activity base.
Factory Payroll
The total wages, salaries, and benefits paid to employees working in a manufacturing facility during a specific period.
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