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Quality control programs in the vascular imaging laboratory require
Job-Order Costing System
A cost accounting system that accumulates costs incurred according to each job or project, suitable for industries where goods or services are produced on a custom basis.
Predetermined Overhead Rate
is calculated before a period begins and is used to allocate manufacturing overhead costs to products based on a chosen activity basis, such as labor hours or machine hours.
Variable Manufacturing Overhead
Indirect production costs that vary with the level of output, such as utilities or indirect labor.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process, often used as a basis for allocating manufacturing overhead to products.
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