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Many Canadians view union workers as being in blue-collar or government occupations so there is a growing recognition of the need to appeal to other employees.
Fixed Manufacturing Cost
Costs that do not vary with the level of production, such as rent, salaries of permanent employees, and depreciation of factory equipment.
Manufacturing Overhead Cost
The total of all costs associated with manufacturing beyond direct materials and direct labor, including indirect expenses such as maintenance and factory utilities.
Direct Manufacturing Cost
Costs that are directly attributable to the manufacturing process, including direct labor and direct materials cost.
Indirect Manufacturing Cost
Costs associated with manufacturing that cannot be directly tied to a specific product, such as maintenance and utilities.
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