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The Enhanced - Fujita Intensity Scale (EF- scale) is applied to:
Cost Of Goods Sold Budget
A budget of the estimated direct materials, direct labor, and factory overhead consumed by sold products.
Direct Materials
Direct materials are raw materials that are directly attributable and allocable to a finished good or product being manufactured.
Factory Overhead
The indirect costs associated with running a manufacturing operation, including costs like utilities, maintenance, and depreciation of factory equipment.
Variable Costing
The concept that considers the cost of products manufactured to be composed only of those manufacturing costs that increase or decrease as the volume of production rises or falls (direct materials, direct labor, and variable factory overhead).
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