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Multiple file open modes are specified to the fstream constructor by separating each open mode from the next with the bitwise inclusive or operator __________.
Job Order Costing System
An accounting system used to assign costs to specific jobs or orders, tracking the direct materials, direct labor, and manufacturing overhead per job.
Factory Overhead
All indirect costs associated with manufacturing, excluding direct materials and direct labor costs. These costs include utilities, depreciation of factory equipment, and salaries of maintenance personnel.
Direct Materials
Direct materials are raw materials that are directly incorporated into a final product and are directly attributable to the product being manufactured.
Work in Process Account
A Work in Process Account tracks the costs associated with unfinished goods that are still undergoing manufacturing or production processes.
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