Examlex
Other unions can appose a union certification attempt by a different union.
Direct Labor-Hours
A measure of the total hours worked by employees directly involved in manufacturing a product or providing a service.
Manufacturing Overhead
Manufacturing overhead encompasses all production costs other than direct materials and direct labor, including expenses like factory equipment maintenance and utilities.
Direct Materials
Materials that are directly used in the production of a product and can be physically and easily traced to it.
Step-Down Method
A method used in cost accounting that allocates support department costs to producing departments in a sequential process, where each department's costs are allocated to other departments based on a predetermined order.
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