Examlex
Psychologists use the term "Big Five" to refer to:
Labor Costs
The total sum of all wages, benefits, and taxes that a business must pay for its employees, often a significant component of production expenses.
Direct Labor
The labor cost directly attributable to the production of goods or services, distinguishable from indirect labor costs like maintenance.
Indirect Labor
Labor costs that are not directly tied to the production of goods or the performance of services, such as the salary of a factory supervisor.
Overhead Applied
The allocation of estimated overhead costs to individual units of production based on a predetermined rate.
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