Examlex
Which of the following modes of transportation is used primarily to transport heavy, bulky items such as cars, steel, and coal?
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the product’s cost.
Direct Labour
The wages of workers or employees who are directly involved in the production of goods or the delivery of services.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the expected (standard) variable overhead based on the efficient usage of manufacturing resources.
Direct Material Used
The raw materials that are directly included in the finished product, easily traceable to specific goods or batches of goods.
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