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The Functions or Data Members Declared in the Private: Section

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The functions or data members declared in the private: section of a class can be accessed only in the definition those functions declared in that class.Note that friend functions are also declared (but not defined)in the class to which they are friends,so they also have access to private as well as public members.


Definitions:

Fixed Manufacturing Overhead

These are the production costs that do not change with the volume of production, such as rent, salaries, and insurance.

Direct Labor Costs

Expenses that can be directly traced to the production of goods or services, including wages of workers who are physically involved in creating a product.

Predetermined Overhead Rate

A rate calculated by dividing estimated overhead costs by an allocation base, used to apply overhead to products or services.

Materials Quantity Variance

The difference between the actual quantity of materials used in production and the expected (or standard) quantity, measured in financial terms.

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