Examlex
When a survey questionnaire in English is translated into Korean for use in South Korea and then translated back into English to check its accuracy, it is described as:
Predetermined Overhead Rate
A predetermined overhead rate is calculated before a period begins and is used to apply manufacturing overhead costs to products based on a common activity base, such as machine hours or labor hours.
Direct Labour
The workforce directly involved in the manufacturing of products or the delivery of services, whose costs are directly attributable to the production process.
Direct Material
Raw materials that are directly incorporated into a finished product.
Direct Labour
Labor costs directly associated with the manufacturing of a product or provision of a service, often considered a variable cost.
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