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Once a complaint has been accepted by the Canadian Human Rights Commission (CHRC), an investigator is assigned the task of fact finding from both the complainant and the accused.
Overapplied Manufacturing Overhead
A scenario where the allocated manufacturing overhead costs exceed the actual overhead costs incurred, resulting in a credit balance.
Predetermined Overhead Rate
This is a rate used to allocate manufacturing overhead costs to individual units of production, based on a certain activity, such as labor hours or machine hours.
Direct Materials
Substances that can be directly linked to the manufacturing of a particular item.
Direct Labor
Labor costs that can be easily traced to individual units of product; essentially the wages paid to workers who directly manufacture goods.
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