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Because they measure psychological constructs of consumers, such as attitudes, opinions, and feelings, these unobservable constructs are best measured with:
Direct Labor Cost
The total cost of employment for employees who directly contribute to the production of goods or services, including wages and benefits.
Machine-Hours
A measure of the total time that machines are operating in a manufacturing process.
Predetermined Overhead Rate
The predetermined overhead rate is calculated by dividing estimated overhead costs by an allocation base, such as direct labor hours, to allocate overhead costs to products or services.
Manufacturing Overhead
All indirect costs related to the production process, such as the costs of maintenance, supplies, and utilities, excluding direct materials and direct labor.
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