: inflammation of several muscles at once; specifically : an inflammatory muscle disease of unknown cause that affects muscles and chiefly skeletal muscles and is characterized especially by weakness of the muscles (such as those of the shoulder, neck, or hip) closest to the trunk â see dermatomyositis.
Direct Costs and Indirect Costs. Manufacturing costs may be classified as direct costs and indirect costs on the basis of whether they can be attributed to the production of specific goods, services, departments or not. Direct costs can be defined as costs which can be accurately traced to a cost object with little effort. Cost object may be a product, a department, a project, etc. Direct costs typically benefit a single cost object therefore the classification of any cost either as direct or indirect is done by taking the cost object into perspective. A particular cost may be direct cost for one cost object but indirect cost for another cost object.
Direct labor cost is defined as work expenses attributable to the actual manufacture of a good. For service industry businesses, direct labor cost refers to the cost of labor required to provide the service.In general, direct labor does not include employees uninvolved in production, such as administrative and office staff.he standard rate is an estimate of what you expect the direct cost of labor will be under normal conditions. There are two primary components of this model: the projected cost of one hour of direct labor and the number of labor hours required to produce one unit.