Examlex
Which of the following is not a phase of the program-design process?
Direct Materials
Raw materials that can be directly traced to the production of a specific good or service in manufacturing or production.
Factory Overhead
Factory overhead refers to the indirect manufacturing costs not directly tied to the production of goods, such as utilities or management salaries.
Machine Hours
The total operating time of a machine, used as a basis for allocating manufacturing overhead.
Conversion Costs
Costs incurred to convert raw materials into finished products, generally including direct labor and manufacturing overhead.
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