Examlex
How do convertible bonds work?
Direct Labor Cost
The total expense of employing workers directly involved in manufacturing goods, including wages, benefits, and insurance.
Manufacturing Overhead
All indirect costs associated with manufacturing, including utilities, rent, and salaries for indirect labor.
Direct Labor-hour
A measure of the work done by labor in producing goods, calculated as the total hours of direct labor expended on the production of goods.
Predetermined Overhead Rate
A rate established in advance for allocating overhead costs to products or job orders, based on an estimated level of activity.
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