Examlex
Some operating systems include a browser and an email program, enabling users to begin accessing the web and communicating with others as soon as they set up the Internet connection.
Spoilage
Materials or products that are damaged or unsuitable for sale or use and are written off as a loss.
Machine Breakdowns
Unplanned failures or malfunctions of machinery, often disrupting production processes and requiring repair or replacement.
Direct Materials Quantity Variance
The cost associated with the difference between the actual quantity and the standard quantity of direct materials used in producing a commodity multiplied by the standard direct materials price.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the product's cost.
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