Examlex
Recovery of principal and capital gain are elements of total return.
Direct Labor Hours
The total number of work hours spent by employees who directly manufacture or produce goods.
Predetermined Overhead Rate
An estimate used to allocate overhead costs to products or job orders, calculated before the costs are incurred.
Finished Goods
Items that are finished with the production phase but are still awaiting sale or delivery to consumers.
Cost of Goods Sold
The direct costs attributable to the production of goods sold by a company, including materials and labor costs.
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