Examlex
Which of the following is a scalar quantity?
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process or providing services, used as a basis for allocating labor costs.
Direct Materials Cost
The expenditure on raw materials that are directly incorporated into a manufactured item.
Activity-Based Costing
A pricing technique that allocates overhead and indirect expenses to corresponding goods and services according to their consumption of resources.
Direct Labor-Hours
A measure of the total time workers spend directly manufacturing a product, often used in costing and operational efficiency analysis.
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