Examlex
Which of the following is NOT considered capital?
Machine-Hours
A measure of production time, indicating how many hours machines are operated in the manufacturing process.
Manufacturing Overhead
All indirect costs associated with the production process, such as utilities, maintenance of factory equipment, and salaries of factory supervisors.
Job Cost
The total cost of materials, labor, and overhead allocated to a specific job or project.
Unit Product Cost
The cost assigned to a single unit of product, combining direct materials, direct labor, and manufacturing overhead expenses.
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