Examlex
When a manager reaches agreement with a union on the terms for a new labor contract,the manager has been serving primarily in the spokesperson role.
Factory Wages Payable
An account representing the amounts owed to manufacturing personnel for wages that have been earned but not yet paid.
Work in Process Inventory
Goods in manufacturing that are partially completed; not yet ready for sale but more advanced than raw materials.
Direct Material Usage
The quantity of raw materials or supplies consumed in the production of goods or services.
Raw Materials Inventory
The total cost of all components and materials stored that are intended to be used in production.
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