Examlex
Which of the following is incorrectly matched?
Activity-Based Costing
An accounting method that assigns costs to products or services based on the activities and resources that go into producing them.
Direct Materials Cost
The cost of raw materials and components that are directly traceable to the production of goods.
Direct Labor Cost
The cost associated with the labor of employees directly involved in the production of goods or services.
Direct Labor-Hours
A measure of the time spent by workers directly creating a product, which is used to allocate labor costs properly.
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