Examlex
Mutations are:
Direct Labour
Rephrased: The workforce directly involved in manufacturing products or providing services, whose costs directly affect the cost of goods sold.
Variable Manuf. Overhead
Variable Manufacturing Overhead includes those manufacturing overhead costs that vary directly with the level of production, such as utilities for the production facility.
Actual Variable Manuf. Overhead
The actual amount incurred in variable overhead costs during manufacturing, contrasting with the budgeted or standard costs.
Direct Materials
Materials in their basic form that are specifically identifiable with the manufacturing of certain products or services.
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