Examlex
A labor union all of whose members have a particular skill or occupation is known as a(n) _____ union.
Activity Cost Pool
A grouping of individual costs based on the activities that drive those costs, used in activity-based costing.
Direct Labor Rate
The cost per hour for labor directly involved in manufacturing a product or providing a service.
Direct Materials Cost
The cost of raw materials that are directly used in the manufacture of a product and are easily traceable to it.
Total Overhead Applied
The total amount of manufacturing overhead costs allocated to individual jobs or products based on a predetermined overhead rate.
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