Examlex
Which of the following is a batch-level activity?
Direct Materials
Raw materials that are directly traceable to the production of specific goods or services.
Manufacturing Overhead
Includes all manufacturing costs other than direct materials and direct labor, encompassing expenses such as depreciation, electricity, and maintenance of factory facilities.
Cost of Goods Sold
The total cost directly associated with producing goods that have been sold, including materials, labor, and overhead costs.
Overapplied
A situation where the allocated amount of indirect costs exceeds the actual amount spent.
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