Examlex
In a database, the template for a record is referred to as a record ______.
Fixed Manufacturing Overhead
Indirect production costs that remain constant regardless of the volume of production, such as factory rent and salaries of managers.
Direct Labour
The labor costs directly attributable to the production of goods or services, typically wages paid to workers who are directly involved in manufacturing.
Direct Materials
Raw materials that are directly traceable to the production of specific goods or services and are an integral part of the finished product.
Target Costing
A pricing strategy in which the selling price of a product is determined first, and then the manufacturing cost is managed to meet that selling price.
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