Examlex
The cost of gubernatorial campaigns is less today than in the past because of public financing.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to related products and services by identifying cost drivers.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process or providing services, used as a basis for allocating labor costs.
Direct Materials Cost
The expenditure on raw materials that are directly incorporated into a manufactured item.
Activity-Based Costing
A pricing technique that allocates overhead and indirect expenses to corresponding goods and services according to their consumption of resources.
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