Examlex
This is a decision whether to add a process to those that are at least partially in main memory and therefore available for execution:
Direct Labor-Hours
The aggregate of direct labor hours required for manufacturing a good or rendering a service.
Variable Overhead
Indirect production costs that vary with the level of output, including supplies and utilities necessary for production but not directly tied to specific products.
Efficiency Variance
The difference between the actual amount of resources used in production and the amount that should have been used, reflecting efficiency in resource usage.
Direct Materials
Raw materials that are directly used in the production of a product, easily traceable to the product itself.
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