Examlex
Operating systems control access to the computer through usernames and passwords.
Direct Materials
Raw materials that can be directly traced to the production of a specific product and are a direct cost in the manufacturing process.
Finished Manufactured Product
A product that has completed the manufacturing process and is ready for sale to customers.
Factory Overhead
Factory overhead encompasses all indirect costs related to manufacturing, such as utilities, maintenance, and management salaries.
Surplus
An excess of income or assets over expenditure or liabilities in a given period, typically a financial year.
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