Examlex
Although active-voice verbs are preferred in business writing, the passive voice can be used to de-emphasize negative news.
Direct Materials
The raw materials that are directly traceable to the production of a product.
Direct Labor
The workforce engaged in the production process, directly involved in manufacturing goods or providing services, whose costs are easily traceable to specific units or projects.
Department 1
A nonspecific term that may refer to the first sector, division, or segment within an organization, requiring further context for a precise definition.
Applied Factory Overhead
The allocation of manufacturing overhead costs to actual production, based on a predetermined rate or formula.
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