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Direct labor hours is the hours available of labor or people for example if a factory has 10 workers and in a week of 5 days of 8 hours then total direct labor hours available in week is (10*8*5) 400 hours while machine hours is how much a machine can work per day of 8 hours for example if machine need setup time of 2 hours per day then hours available per day is 6 and total hours per week will be 30.

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Q: What is the difference between Direct Labor hours and machine hours?
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