[Solved] What is the term for sending naked pictures of oneself via a cellphone to someone else? A) cell porn B) picting C) sexting D) mobile sex Direct Labor Hours: The total hours worked by employees who directly participate in the production of goods detailed. ABC: A costing method that identifies activities in an organization and assigns the cost of each activity to products or services according to the actual consumption. Overhead Costing Systems: Methodologies used to allocate indirect costs (overhead) to products or services, which may vary depending on the costing approach (e.g., traditional costing or activity-based costing). Overhead Allocation Base: A metric used to assign indirect costs to cost objects, often based on time, labor, or machine hours.