Examlex
Which of the following are period costs?
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to allocate manufacturing overhead costs to individual units of production.
Actual Overhead
The actual costs incurred for indirect materials, indirect labor, and other expenses that cannot be directly traced to products or services.
Direct Labor Cost
The total cost of all the labor directly involved in the production of goods or services, not including indirect expenses like administration.
Direct Labor Cost
The expense incurred from employing workers who directly work on a company's products or services, which can be directly accounted for.
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