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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
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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