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Teleconferencing permits workers to leave detailed voice messages for those they are contacting when the receiver of the message is not present.
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to apply manufacturing overhead to products or job orders.
Direct Labor-hours
The total hours worked by employees who are directly involved in the manufacturing or production process of goods.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products, calculated based on estimated costs and activity levels.
Direct Labor-hours
The total hours worked by employees that can be directly associated with the production of goods or services.
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