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The quantity (B2/ o) has units of:
Direct Labor Hours
The total hours worked by employees directly involved in the manufacturing process, often used to allocate labor costs to products.
Multiple Production
A manufacturing strategy involving the concurrent production of several items or product lines in a single facility.
Direct Labor Hours
The total hours worked directly on producing goods, an important factor in costing and efficiency analyses.
Factory Overhead
All indirect costs associated with manufacturing a product, including utilities, maintenance, and salaries of non-direct labor.
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