Examlex
Managers who train and supervise the performance of nonmanagerial employees, and who are directly responsible for producing the company's products or services, are categorized as:
Fixed Overhead
Costs that do not vary with the level of production or sales, such as rent, salaries, and insurance expenses.
Direct Labor
Refers to the wages or salaries paid to employees directly involved in the production of goods or services.
Direct Materials
Raw materials that can be directly linked to the production of a specific product.
Fixed Overhead
Regular, ongoing expenses that are not affected by changes in production level or output, such as rent and insurance.
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