1. As a result, prod-ucts with higher direct labor costs were allocated proportionately more of the overhead cost.

2. Direct labor costs are subdivided by job and then posted to job cost sheets.

3. If job No. 3 has incurred direct labor costs $20, it will be applied an over-head cost of $20.

4. Since the process is automated, direct labor costs are markedly reduced.

5. Job No. 3 has incurred direct labor costs $20, it will be applied an over-head cost of $20.

6. Direct costs are not equal to direct material and direct labor costs. Indirect costs are not equal to manufacturing costs.

7. This issue only in the cost of repairing the direct labor costs, materials costs, equipment depreciation costs, energy consumption costs and other costs not related to the impact.

8. Direct costs are not equal to direct material and direct labor costs.

9. The Fringe Benefits Rate will be applied to the Total Direct Labor Costs.