Examlex
Which of the following is NOT a secondary data source?
Direct Labor Hours
The total hours worked by employees who are directly involved in the production of goods or services.
Overhead Allocation Base
A measure or activity, such as direct labor hours or machine hours, used to allocate overhead costs to products or services.
Direct Labor Hours
Direct labor hours represent the total hours worked by employees directly involved in producing goods or providing services in a manufacturing or service setting.
Overhead Costs
Expenses related to the operation of a business that cannot be directly tied to a specific product or service.
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