Examlex
A ____ details how the piece is built in a step-by-step manner.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities, providing more accurate product or service costing.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, including utilities, depreciation of equipment, and salaries of maintenance staff.
Plantwide Overhead Rate
This is a single overhead rate calculated by dividing all of a plant's manufacturing overhead costs by its total activity base, such as labor hours or machine hours, used across the entire factory.
Direct Labor-Hour
A unit of measure representing the labor time expended by workers directly involved in the manufacturing process, often used in cost accounting.
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