Examlex
Active listening requires both cognition and concentration.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process, often used as a basis for allocating overhead.
Variable Manufacturing Overhead
Overhead expenses in manufacturing that change in proportion to the amount of production activity.
Raw Materials
The basic materials from which products are manufactured or made.
Quantity Variance
The difference between actual quantity of material or labor used in production and the expected quantity, often leading to cost variations.
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