Examlex
If effective reach and/or effective frequency are too low:
Direct Labor-Hours
The total hours worked directly on the manufacturing of goods.
Variable Overhead
Costs that fluctuate with changes in production volume, such as utilities and materials, affecting the cost to produce goods or services.
Direct Materials
The raw materials that are directly traceable to the production of a specific product and constitute a significant portion of the product's direct costs.
Direct Labor-Hours
The total hours worked by employees directly involved in manufacturing products or delivering services.
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