Examlex
Which of the following definitions is too broad?
Activity-Based Costing
An accounting method that assigns costs to products or services based on the activities they require and the resources consumed by these activities.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process, directly affecting the production of goods.
Direct Materials Cost
The cost of raw materials that can be directly traced to the production of a specific product.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities related to production, providing more accurate product costing.
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