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(a) Depth of cut: The depth of cut refers to the distance that the cutting tool penetrates into the workpiece during a single pass. It is an important parameter in machining operations as it determines the amount of material that is removed in each pass.

(b) Machining time: Machining time refers to the total time taken to complete a machining operation on a workpiece. It includes the time taken for setting up the machine, loading and unloading the workpiece, as well as the actual cutting time. Machining time is an important factor in determining the efficiency and productivity of a lathe machine.