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If your audience will be skeptical of or resistant to your message,
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual units of production, based on a particular activity base.
Machine-hours
A measure of the time that machines are operating, often used as a basis for allocating manufacturing overhead costs.
Direct Materials Cost
The cost of raw materials and components that are directly used in the production of a product.
Direct Labor-hours
Direct labor-hours are the total time workers spend on producing a particular unit of goods or services.
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