Examlex
Which of these is not a category of substantive tests?
Factory Supervisor
An individual responsible for overseeing the operations and workers in a factory, ensuring production targets and quality standards are met.
Wages
Payments made to employees for their labour or services, typically calculated on an hourly, daily, or weekly basis.
Direct Materials
The raw materials directly traceable to the production of specific goods or services, considered a variable cost.
Period Cost
Expenses that are not directly tied to the production of goods, such as selling, general, and administrative expenses, which are expensed in the period incurred.
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