Examlex
Who suffers the most from the effects of pollution?
Direct Material Used
The raw materials that are directly included in the finished product, easily traceable to specific goods or batches of goods.
Variable Manuf. Overhead
Expenses associated with manufacturing that vary directly with the level of production output, such as materials and utilities.
Standard Variable Overhead Rate
A predetermined rate applied to estimate the variable overheads based on a specific activity base.
Standard Hours Per Unit
The estimated time required to produce one unit of a product under standard operating conditions.
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