Examlex
When there are several different secondary windings supplying the secondary conductors, an overload could occur on one or more secondary conductors and go undetected by the primary overcurrent protection.
Activity-Based Costing
A costing method that allocates overhead and indirect costs to specific activities, providing more accurate product costing.
Direct Labor Rate
The cost of the work done by those employees who directly manufacture the products, usually measured per hour.
Direct Materials Cost
The expense associated with acquiring raw materials that are directly utilized in the manufacture of goods.
Traditional Costing
Traditional costing is an accounting method that allocates manufacturing overhead based on volume-related measures, such as direct labor hours or machine hours.
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