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  2. Man-hour - Wikipedia

    en.wikipedia.org/wiki/Man-hour

    Human-hours worked per week in the United States. Labor is supply, money is demand.. A man-hour or human-hour is the amount of work performed by the average worker in one hour. [1] [2] It is used for estimation of the total amount of uninterrupted labor required to perform a task.

  3. Break (work) - Wikipedia

    en.wikipedia.org/wiki/Break_(work)

    A break at work (or work-break) is a period of time during a shift in which an employee is allowed to take time off from their job. It is a type of downtime . There are different types of breaks, and depending on the length and the employer's policies, the break may or may not be paid.

  4. Working time - Wikipedia

    en.wikipedia.org/wiki/Working_time

    Today the average hours worked in the U.S. is around 33, [21] with the average man employed full-time for 8.4 hours per work day, and the average woman employed full-time for 7.9 hours per work day. [22] The front runners for lowest average weekly work hours are the Netherlands with 27 hours, [23] and France with 30 hours. [24]

  5. Direct labour cost variance - Wikipedia

    en.wikipedia.org/wiki/Direct_labour_cost_variance

    Difference between the amount of labor time that should have been used and the labor that was actually used, multiplied by the standard rate. For example, assume that the standard cost of direct labor per unit of product A is 2.5 hours x $14 = $35. Assume further that during the month of March the company recorded 4500 hours of direct labor time.

  6. Pre-determined overhead rate - Wikipedia

    en.wikipedia.org/wiki/Pre-determined_overhead_rate

    Common activity bases used in the calculation include direct labor costs, direct labor hours, or machine hours. This is related to an activity rate which is a similar calculation used in activity-based costing. A pre-determined overhead rate is normally the term when using a single, plant-wide base to calculate and apply overhead.

  7. Microsoft Excel - Wikipedia

    en.wikipedia.org/wiki/Microsoft_Excel

    Microsoft Excel is a spreadsheet editor developed by Microsoft for Windows, macOS, Android, iOS and iPadOS.It features calculation or computation capabilities, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications (VBA).

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