Examlex
Candidate keys that are not primary keys are declared with the DISTINCT keyword in the CONSTRAINT clause of the CREATE TABLE statement.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities, providing a more accurate product cost.
Activity Rates
The costs or rates associated with specific activities used in activity-based costing to allocate expenses to products or services.
Activity Cost Pool
A way to aggregate all indirect costs associated with a particular activity, aiding in more accurate cost allocation.
Direct Labor-Hours
The total hours worked by employees who are directly involved in the manufacturing process or providing service to customers.
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