Examlex
Which of these would NOT yield an external cost?
Direct Labor-Hours
The total hours worked by employees directly involved in the production of goods or services.
Machine-Hours
A measure of the amount of time a machine is operated, used in allocating manufacturing costs based on machine usage.
Underapplied Overhead
A condition where the allocated manufacturing overhead costs are less than the actual overhead costs incurred.
Overapplied Overhead
A situation where the allocated manufacturing overhead cost exceeds the actual overhead incurred.
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