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Describe Value-stream mapping.Explain how it is different from process mapping.
Direct Labour-Hours
The total amount of hours worked by employees directly involved in the manufacturing process.
Manufacturing Overhead
Refers to all the indirect costs associated with the production process, excluding direct materials and direct labor.
Fixed Manufacturing
Costs associated with manufacturing that remain constant regardless of the level of production, such as salaries and lease payments.
Variable Manufacturing
Costs that vary directly with the level of production, such as raw materials or labor directly involved in making products.
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