Examlex
In a DFD,an arrow represents
Overapplied
A situation where the allocated manufacturing overhead costs exceed the actual overhead expenses incurred.
Direct Labor
Labor costs associated with employees who are directly involved in the production of goods or the provision of services.
Indirect Labor
Describes labor costs associated with employees who do not directly work on a product, but whose services are necessary for the manufacturing process.
Work in Process
Inventory items that are in the process of being transformed from raw materials into finished goods but are not yet complete.
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