Examlex
The ONLY dual relationships that are prohibited by the ACA Code of Ethics are those:
Variable Overhead
Costs that vary with the level of production output, such as utilities for manufacturing equipment, which are not fixed.
Standard Cost
An estimated or pre-determined cost of manufacturing a product or performing a service, used for budgeting and performance evaluation.
Variable Manufacturing Overhead
Indirect production costs that fluctuate with the level of production output, such as utilities for the manufacturing plant.
Direct Labor-Hours
The total number of hours worked by employees directly involved in manufacturing goods or providing services.
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