Examlex
A current loan is due in two years.
Direct Labor Cost
The total expense of employing workers to produce a product or provide a service, excluding indirect labor costs.
Work In Process
Inventory that includes materials that have been partially processed but are not yet completed products in a manufacturing setting.
Job-Order Costing
A cost accounting system that accumulates manufacturing costs separately for each job or order, suitable for industries producing customized products.
Overapplied Overhead
A situation where the allocated overhead cost in accounting is more than the actual overhead incurred.
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