Examlex
The most common type of electronic evidence is
Direct Materials
Direct materials are raw materials that are directly used in the manufacturing process of a product and are a major component of the cost of goods sold.
Predetermined Overhead Rate
is calculated by dividing estimated manufacturing overhead cost by an allocation base, used to assign overhead costs to products or services.
Direct Labor-Hours
A measure of the amount of time workers spend on a specific task or production of a certain quantity of goods.
Manufacturing Overhead
All indirect costs associated with the production process, including utilities, rent for the production facility, and salaries of production supervisors.
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