Examlex
All of the following could be considered a direct material except
Service Departments
Units within an organization that provide support services to other departments rather than directly contributing to profit generation.
Operating Departments
Departments within an organization that are directly involved in carrying out its primary activities or business operations.
Allocating Costs
The process of distributing expenses among various departments, products, or services based on predetermined criteria.
Service Departments
Divisions within a company that provide support and services to other departments rather than directly generating revenue.
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