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When the context diagram and the level 0 diagram reflect the equivalent external data flows, the two diagrams are said to be ______________________________.
Cost Object
Any item for which a separate measurement of costs is desired, including products, services, projects, or customers.
Direct Costs
Expenses directly associated with the production of goods or services, such as raw materials and labor.
Variable Costs
Costs that vary directly with the level of production or volume of output, including materials and labor directly involved in a company's manufacturing process.
Direct Labor Cost
The total cost of all labor that can be directly attributed to the production or manufacturing of goods or services.
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