Examlex
A digital camera captures photographic images in digital form on a small disk in the camera or on flash memory cards.
Standard Cost
A predetermined cost of manufacturing a single unit or a number of units during a specific time period for budgeting and financial control.
Journalize
The process of recording transactions in the journal of a company, detailing the financial activities.
Manufacturing Overhead Variance
The difference between the actual manufacturing overhead costs incurred and the overhead costs allocated to the production process based on a predetermined rate.
Direct Labor Hours
The cumulative working hours of employees directly engaged in the production process.
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