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In the U.S.it is illegal to discriminate in performance appraisal on the basis of factors except:
Indirect Materials
Materials used in the production process that cannot be directly linked to a specific product, such as lubricants and cleaning supplies used on machinery.
Manufacturing Overhead
All indirect costs associated with manufacturing a product, such as utilities, rent, and salaries for employees not directly involved in production.
T-Accounts
A simplified accounting tool that represents a ledger account and is used to understand the effects of transactions on account balances.
Underapplied Overhead
A situation where the allocated manufacturing overhead costs are less than the actual overhead costs incurred.
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