MARKETING EXPENSE see SALES & MARKETING EXPENSE.
DIRECT LABOR UTILIZATION RATE is total payroll charged directly to job numbers in the period divided by the total payroll (direct and indirect) expended in the period. Since payroll is by far the single largest cost to operate a firm, generally speaking, the higher the direct labor rate, the more efficiently economically managed is the firm.
COGS (COST OF GOODS) RATIO = COGS / Total Sales.
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