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Constraints are always enforced at the ____ level.
Manufacturing Overhead
The indirect costs related to manufacturing that cannot be directly tied to a specific product, including costs of maintenance, electricity, and equipment depreciation.
Predetermined Overhead Rate
An estimated overhead rate used to allocate manufacturing overhead costs to products, calculated before the start of a period.
Machine-Hours
A measure of production output or activity based on the total hours that machines are operating.
Direct Labor-Hours
The total hours worked by employees who are directly involved in the manufacturing process of a product.
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