Examlex
Violations of GAAPs or GAASs, or IFRSs, if applicable, are prima facie evidence of negligence in any court action.
Manufacturing Overhead-Applied
Indirect costs related to manufacturing that are assigned to products based on a predetermined rate.
Overhead Applied Rate
A rate calculated to allocate indirect costs to cost objects based on a predetermined formula.
Direct Labor Hours
The total time workers or employees spend directly working on goods or services that are being produced.
Work-in-Process Inventory
Inventory that includes materials that are currently in the process of being fabricated into finished goods.
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