Examlex
Once an object is linked it has no relation to the program in which it was created.
Factory Overhead
All indirect costs involved in manufacturing, excluding direct materials and direct labor; includes items like utilities and salaries for managers.
Equivalent Units
A concept in process costing that represents the amount of work done on incomplete units, expressed in terms of fully completed units.
Direct Labor
Direct labor refers to the wages paid to workers directly involved in the manufacture of products or the provision of services.
Factory Overhead
All indirect costs related to manufacturing beyond direct materials and direct labor, including utilities, depreciation of factory equipment, and factory rent.
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