Examlex
How does a mass spectrometer separate materials of different atomic masses?
Factory Overhead
Factory overhead encompasses all indirect costs associated with the manufacturing process, including utilities, maintenance, and management salaries.
Amortization
The periodic transfer of the cost of an intangible asset to expense or of a bond discount to interest expense.
Prime Cost
The direct costs of manufacturing a product, which include the raw materials and direct labor expenses.
Plant Janitor's Wages
The wages paid to janitorial staff within a manufacturing plant, considered part of factory overhead costs.
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