Examlex
SOA is __________.
Direct Labor Budget
A financial plan that estimates the cost of direct labor required to meet production goals.
Direct Labor-Hours
A measure of the total time workers spend directly manufacturing a product or performing a service.
Direct Labor Rate
The average cost per hour for labor directly involved in the production of goods or services.
Direct Labor Budget
A forecast of the labor costs directly associated with production, factoring in anticipated hourly rates and hours needed.
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