Examlex
Which of the following is not attributed to Philip Crosby?
Direct Labor-Hours
The total hours worked directly on the production or manufacturing of goods, often used to allocate manufacturing overhead.
Denominator Activity
The level of activity used to compute the predetermined overhead rate.
Applied Factory Overhead
The portion of factory overhead costs assigned to each unit of production, based on an estimated or predetermined rate.
Electrical Motor
A device that converts electrical energy into mechanical energy, commonly used in appliances, industrial equipment, and vehicles.
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