Examlex
Product designers making items such as smartphones and tablets have a tendency to maximize the features included. What is this called?
Direct Labour Hours
The total hours worked by employees that are directly involved in the manufacturing or production process.
Standard Cost
Standard cost refers to the predetermined cost of manufacturing a single unit or a number of units of product under current or anticipated operating conditions.
Standard Quantity
The predetermined amount of materials, labor, or overhead that should be used in the production process, serving as a benchmark for measuring efficiency.
Variable Overhead Spending Variance
The difference between the actual variable overheads incurred and the expected costs based on standard overhead rates.
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