Examlex
The ____ has a right side and a left side.
Job Costing System
An accounting system that tracks costs individually for each job, suitable for companies that produce unique products or jobs.
Direct Materials
Raw materials that are directly traced and are integral to the production of finished goods.
Direct Labor
The labor costs directly attributable to the production of goods or services.
Overhead Rate
The ratio used to allocate overhead costs to produced units, calculated by dividing total overheads by an allocation base like labor hours.
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