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Employees who are low in emotional stability tend to be sloppy,inefficient,careless,and even lazy.
Budgeted Overhead
The estimated costs for overhead (indirect costs such as utilities, rent, and administrative salaries) that are planned for during a specific period in the budgeting process.
Total Overhead Rate
A ratio that calculates the total indirect costs of manufacture (including both fixed and variable overheads) relative to a related cost base, typically direct labor or machine hours.
Direct Labor Hours
Hours worked by employees that are directly involved in the manufacturing process, crucial for calculating product costs.
Manufacturing Overhead
The indirect costs in manufacturing operations such as maintenance, supplies, and quality control expenses.
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