Examlex
When accounts do not appear on the unadjusted trial balance but are needed to post adjustments, they are simply added to the Account Title column.
Plant Manager's Salary
A fixed cost not directly tied to the level of production or sales, representing the compensation of the individual overseeing the operations of a manufacturing facility.
Factory Overhead
All indirect costs associated with manufacturing, excluding direct materials and direct labor, such as utilities, depreciation, and maintenance.
Direct Materials
Raw materials that can be directly attributed to the production of a product.
Direct Labor
The cost of wages for employees directly involved in the production or manufacturing of goods.
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