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Unilateral changes of working conditions during the certification campaign are an example of unfair labour practice.
Factory Overhead Cost
The indirect expenses related to the manufacturing process, including utilities, depreciation, and maintenance of equipment.
Direct Labor Cost
The expense associated with employees directly involved in the production of a company's products, reflecting wages for tasks that are integral to manufacturing.
Conversion Cost
The combined costs of direct labor and manufacturing overhead, reflecting the expenses to convert raw materials into finished goods.
Factory Overhead Cost
Indirect costs associated with manufacturing, such as utilities, maintenance, and salaries for managers, that cannot be traced directly to specific products.
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