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In Japan, discuss how the Penal code is divided into two books, and how crimes are divided into 3 categories.
Overhead Cost
Indirect costs associated with manufacturing or producing goods, not directly tied to a specific product, including utilities, rent, and salaries of support staff.
Activity Cost Pools
Aggregations of all the costs associated with a particular business activity or process, used in activity-based costing.
Machine-Hours
A measure of the amount of time a machine is operated, used in allocating manufacturing costs to products.
Batches
Groups or sets of goods that are processed or produced together within a production cycle or process.
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