Examlex
When deallocating space,the data blocks that are below the high watermark are released back to the database.
Equivalent Unit
A measure used in cost accounting to express the amount of work done on partially completed goods in terms of fully completed units.
Factory Overhead
Indirect manufacturing costs that are not tied directly to specific units of product, such as maintenance, utilities, and rent of a factory.
Direct Labor
Direct labor refers to the wages paid to workers who are directly involved in the production of goods or services, such as assembly line workers.
Direct Materials
Raw materials that can be directly attributed to the production of goods, evident in the final product.
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