Examlex
In Business Process Modeling Notation (BPMN), solid arrows depict the flow of messages and data.
Direct Labor Hours
The total hours worked directly on the production of goods or services, used in calculating the labor cost of products.
Allocation Base
A measure or statistics used to determine how to distribute indirect costs to various cost objects in a way that is equitable and rational.
Overhead Costs
Indirect expenses related to the general operation of a business, such as administrative salaries, rent, and utilities, that cannot be directly attributed to a specific product or service.
Plantwide Overhead Rate
A single overhead rate calculated for an entire manufacturing plant, used to allocate overhead costs to multiple production departments or products.
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