Examlex
Where possible, replace forms of the verb "to ___" with verbs denoting action.
Direct Labour
The labor costs that are directly attributable to the production of goods or services.
Manufacturing Overhead
Manufacturing overhead encompasses all indirect costs associated with the production process, such as utilities, maintenance, and factory supervisor salaries, not including direct materials or labor.
Direct Cost
A cost that can be directly traced to the production of specific goods or services, such as raw materials and labor.
Cost Object
Any item for which a separate measurement of costs is desired, such as products, services, projects, customers, or activities.
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