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Machining Department
A segment within a manufacturing facility where machining, a process of removing material from a workpiece to create desired shapes and features, takes place.
Machine-Hour
A unit of measure indicating the time a machine is operated to produce goods, often used in allocating manufacturing overhead.
Job Cost
The total cost assigned to a specific job or project, comprising direct materials, direct labor, and allocated overhead.
Manufacturing Costs
Expenses directly related to the production of goods, including labor, materials, and overhead.
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