Examlex
Which of the following is not a source of externally generated secondary data?
Overhead Allocation Base
A measure or activity, such as direct labor hours or machine hours, used to assign overhead costs to products or services.
Direct Labor Hours
The total hours worked directly on a product or service by employees in the production process.
Overhead Rate
A measure used to allocate overhead costs to produced goods, calculated by dividing total overheads by an allocation base, such as labor hours.
Departmental Overhead Rates
Specific rates used to allocate overhead costs to different departments within a company based on varying criteria.
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