Examlex
Name educational theorists mentioned in the text who influenced the educators of their day (before the twentieth century)?
Direct Labor
The cost of wages for workers directly involved in the manufacturing or production of goods.
Allocation Base
A measure of activity such as direct labor-hours or machine-hours that is used to assign costs to cost objects.
Activity Cost Pool
A “bucket” in which costs are accumulated that relate to a single activity measure in an activity-based costing system.
Activity Measure
An activity measure is a metric used in activity-based costing to gauge the amount of activity consumed by a cost object, assisting in the more accurate allotment of overhead costs.
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