Examlex
Describe some key characteristics of small business in Canada.
Cost of Goods Sold
The direct costs attributable to the production of goods sold in a company, including material and labor expenses.
Finished Goods Inventory
Merchandise completed in production and set to be offered to shoppers.
Predetermined Overhead Rate
A predetermined overhead rate is used to allocate indirect costs to products or services based on a predetermined formula.
Manufacturing Overhead
All indirect costs related to the manufacturing process, such as salaries of supervisors, rent of the factory, and utilities, which cannot be directly traced to specific units produced.
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