Examlex
A justification report ______________
Fixed Overhead
This refers to the consistent, non-variable costs incurred by a business, regardless of its level of production or sales volumes.
Variable Overhead
Costs that vary with the level of production output, such as utilities for machines and indirect materials.
Direct Labor Hours
The total hours worked by employees directly involved in the production of goods or services.
Variable
An element, feature, or factor that is liable to vary or change.
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