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If the criteria used to hire and evaluate employees are vague and not job-related, employers are less likely to find themselves being accused of discriminating against the members of protected classes.
Budgeted Overhead
Budgeted overhead is the estimated total cost of all overhead expenses planned for a specific period in the future.
Controllable Overhead Variance
The difference between the actual overhead costs incurred that are directly manageable by a manager and the budgeted or standard overhead costs.
Direct Labor Hours
The total number of hours worked by employees directly involved in the manufacturing process.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, excluding direct materials and direct labor.
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