Examlex
Words that imply value judgments about something are…
Conversion Cost
The combined cost of direct labor and manufacturing overheads incurred to convert raw materials into finished goods.
Direct Labor
The wages or salaries paid to workers directly involved in the production of goods or services.
Indirect Material Cost
Costs of materials that are part of the production process but are not directly traceable to a finished product.
Lubricants
Substances applied to reduce friction between surfaces in mutual contact, which ultimately decreases the heat generated when the surfaces move.
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