POSTULATE Definition

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POSTULATE, in logic, is a proposition that is accepted as true in order to provide a basis for logical reasoning.

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ENGINEERED COSTS are those costs having a clear linkage to output, e.g., direct materials costs.

DIRECT LABOR BUDGET is a budget of planned expenditures for direct labor. The direct labor budget indicates the rate per hour and the number of hours necessary to meet production requirements. See OPERATING BUDGET.

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