Examlex
Match the following:
-Leader
Direct Material
Raw materials directly utilized in the production of goods or services, whose costs are easily traceable to specific products.
Manufacturing Overhead
All indirect costs associated with the manufacturing process that are not directly attributable to a specific product, such as utilities and rent.
Predetermined Overhead Rate
A rate calculated by dividing estimated overhead costs by an allocation base, used to allocate overhead to products or services.
Direct Labour-Hours
The amount of time dedicated by employees for the manufacture of products, directly impacting production costs and efficiency.
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