Examlex
In the B2B market, test marketing is ________.
Overhead
All manufacturing costs that cannot be directly traced to a product. Overhead includes indirect labor and materials, plant depreciation, insurance and property taxes, plant management salaries, and so forth. See Indirect Cost Pool.
Direct Labor
The workforce involved in the hands-on manufacturing of goods or provision of services.
Variable Factory Overhead
Expenses that fluctuate with the level of production output, such as utilities or materials used in the manufacturing process.
Fixed Manufacturing Overhead
Consists of the costs that do not vary with the level of production, such as rent, property taxes, and salaries of permanent employees in a manufacturing facility.
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