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In data flow diagrams (DFDs) ,a process resembles a _____,where the inputs,outputs,and general functions of the process are known,but the underlying details are not shown.
Fixed Overhead
Regular, ongoing expenses that are not affected by changes in production level or output, such as rent and insurance.
Variable Overhead
Costs that change in proportion to the level of production activity or volume, such as power for manufacturing equipment.
Direct Labor
The labor costs directly associated with the production of goods or services, which includes wages for workers who physically contribute to the finished product.
Direct Materials
Raw materials that can be directly associated with the production of specific goods or services and are included in the cost of the finished product.
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