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Maleah and Mara Are Sitting at a Table Playing with Play

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Maleah and Mara are sitting at a table playing with play dough. They are each playing alone, but occasionally look to see what the other is doing. Maleah and Mara are engaged in


Definitions:

Direct Materials

Materials directly linked to the production of a certain product and incorporated into its cost.

Predetermined Overhead

An estimated rate used to allocate overhead costs to products or services based on expected activities and costs.

Direct Materials

Materials that can be directly linked to the production process and form a fundamental component of the final product.

Direct Labor-Hours

The cumulative hours that employees actively participating in manufacturing processes have worked.

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