Examlex
Which of the following is not one of the five elements in the Six Sigma performance improvement model?
Manufacturing Overhead
All costs tied to production that are not direct materials or direct labor.
Indirect Cost
A cost that cannot be easily and conveniently traced to a specified cost object.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead to products or job orders, calculated before the period begins based on estimated costs.
Machine-Hours
A measure of the amount of time that a machine is operated, used as a basis for allocating manufacturing overhead.
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