Examlex
The modern training and development professional may need to "wear many hats." Which of the following is potentially NOT an additional role played by training professionals?
Direct Labor Costs
Expenses related to the wages of employees who are directly involved in the production of goods or services.
Fixed Manufacturing Overhead
Manufacturing costs that do not vary with the volume of production, such as building lease payments or salaries of factory supervisors.
Work in Process
Inventory that includes all the materials, labor, and overhead costs for products that are in the production process but not yet complete.
FOH Budget Variance
is the difference between the budgeted factory overhead costs and the actual overhead costs incurred.
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