Examlex
Which of the following is NOT considered to be a source of empty calories?
Allocation Base
A criterion or standard used to allocate costs among different cost objects, like departments or products.
Overhead Rate
is a calculation that determines how much of overhead cost should be allocated to each unit of production or service, commonly based on direct labor hours, machine hours, or other activity drivers.
Machine Hours
A measure of production time, calculated as the total hours that a machine is operated during a specific period.
Direct Labor Time
The amount of time spent by employees directly working on producing a product or service.
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