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The Independent Drivers Guild (IDG)represents Uber drivers because the IDG is really a union and all Uber drivers are considered "employees" under the Wagner Act.
Overapplied Manufacturing Overhead
A condition where the allocated manufacturing overhead costs exceed the actual overhead expenses incurred.
Cost of Goods Sold
Cost of goods sold represents the direct costs attributable to the production of the goods sold by a company, including material and labor costs.
Predetermined Overhead Rate
A rate used to allocate overhead costs to products or jobs, computed before the costs are incurred, based on estimated rather than actual costs.
Direct Labor-Hour
Direct labor-hour is a measure of the time workers spend on specific tasks directly involved in the production of goods.
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