Examlex
Which data types are typically found in the finance department?
Variable Manuf. Overhead
Variable manufacturing overhead refers to the indirect costs that change with the level of production, such as utilities for the manufacturing plant.
Labour Efficiency Variance
The difference between the actual hours worked and the standard hours expected to produce a certain number of units, valued at the standard labor rate.
Direct Labour Cost
The wages and salaries paid to workers who are directly involved in the production of goods or services.
Direct Material Costs
The costs of raw materials that can be directly traced to the production of a specific product.
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