Examlex
In most situations, the first driving-while-intoxicated charge is filed as a Class B misdemeanor.
Direct Labor
The wages and related costs of employees who are directly involved in the production of goods or services.
Direct Materials Cost
The cost of raw materials that can be directly traced to the production of goods, excluding indirect materials like maintenance supplies.
Finished Goods Inventory
Finished products awaiting sale but still not purchased.
Overhead Rate
The ratio used to allocate indirect costs to products or services, based on a specific measure such as labor hours or machine hours.
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