Examlex
Which of the following is NOT an internal structure?
Direct Labor-Hours
The entirety of hours committed by personnel directly involved in the process of production.
Activity-Based Costing
An accounting method that assigns costs to products and services based on the activities and resources that go into producing them, providing more accurate product costing.
Manufacturing Overhead
Costs involved in the manufacturing process that cannot be directly linked to the production of a specific product, like maintenance and factory supervision.
Traditional Costing System
A costing methodology that assigns manufacturing overhead costs to products based on volume-related measures like labor hours or machine hours.
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