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An)_____ Evaluation Assesses the Action and Not the Actor

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An)_____ evaluation assesses the action and not the actor.


Definitions:

Direct Materials Costs

The cost of raw materials that can be directly traced to the production of a specific product.

Direct Labor Costs

Expenses associated with the wages of employees who are directly involved in the production of goods or services.

Manufacturing Overhead

All indirect costs associated with the manufacturing process, including but not limited to utilities, depreciation, and salaries of supervisory staff.

Depreciation

The allocation of the cost of a tangible asset over its useful life, reflecting the loss in value over time.

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