Examlex
MATCHING
Match each description with the item below.
-Josiah Strong
Factory Overhead
Indirect manufacturing costs that cannot be directly attributed to specific units produced, such as maintenance, utilities, and salaried personnel expenses.
Direct Labor
The expenditure on the pay of staff who are directly participating in the creation of products or services.
Factory Overhead Cost
Expenses related to the production process that are not directly tied to a specific product, including costs for utilities, maintenance, and factory equipment depreciation.
Depreciation
The accounting method of allocating the cost of a tangible asset over its useful life.
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