Examlex
A paralegal need not learn trial presentation technology, because that is usually handled by court personnel.
Direct Labor Costs
Expenses associated with employees who are directly involved in the production of goods or services.
Actual Hours
Refers to the real amount of time spent on a task or activity, as recorded or reported.
Variable Overhead Efficiency Variance
The difference between actual variable overhead based on the standard hours allowed for the actual output and the actual variable overhead incurred.
Standard Machine-Hours
An accounting measure used to allocate manufacturing overhead costs to products based on the number of hours machines are expected to operate.
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