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Evaluate the integral.
Direct Labor-Hours
A measure of the work done by employees directly involved in the manufacturing process, counted in hours.
Activity Cost Pools
A grouping of all costs associated with a specific activity, used in activity-based costing to more accurately allocate overhead costs.
Activity Rates
Rates used in Activity-Based Costing to assign overhead costs to products or services, based on specific activities that drive those costs.
Activity-Based Costing
An accounting method that assigns overhead and indirect costs to related products and services based on the activities that drive those costs.
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