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Alpha and beta tests are part of systems testing.
Direct Labor Hours
The total hours worked by employees directly involved in the production of goods or services.
Allocation Base
The criteria or standard used for distributing overhead costs to various cost objects, such as products, services, or departments.
Assembly Department
A specific section in a manufacturing facility where components are assembled into finished goods.
Machine Hours
A measure of the time machines are in operation, used to allocate machine-related expenses to production activities.
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