Examlex
Match the following factors to their considerations.
-Equipment resources
Direct Labor-Hours
The cumulative hours put in by workers who are directly engaged in the production process.
Direct Materials Cost
The expense associated with the raw materials and components directly incorporated into a finished product.
Activity-Based Costing
A financial methodology that calculates the cost of products and services by identifying activities related to production and assigning costs to each product accordingly.
Direct Labor-Hours
The total number of hours worked by employees directly involved in the manufacturing process.
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