Examlex
A type of retirement plan that does not guarantee the eventual pension benefit an employee will receive at retirement, but only what the employee and employer contributions to the plan will be, is called a
Product Cost
The total of costs directly assigned to the production of a product, including raw materials, labor, and manufacturing overhead.
Period Cost
Expenses directly tied to business operations but not a part of the cost of manufacturing or producing goods, often administrative or sales expenses.
Conversion Costs
The combined costs of direct labor and manufacturing overhead involved in transforming materials into finished products.
Prime Costs
The combined costs of direct material and direct labor required to produce a good.
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