: 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.
Indirect labor costs are not readily identifiable with a specific task or work order. They are termed indirect costs and are charged to overhead accounts. Use indirect labor in a sentence. At our plant most of our employees are direct labor and a smaller portion are indirect labor that are not directly involved in the production process.
For example, ABC Company has total indirect costs of $100,000 and it decides to use the cost of its direct labor as the allocation measure. ABC incurs $50,000 of direct labor costs, so the overhead rate is calculated as:$100,000 Indirect costs. $50,000 Direct labor. The result is an overhead rate of 2:1, or $2 of overhead for every $1 of direct labor cost incurred.Alternatively, if the denominator is not in dollars, then the overhead rate is expressed as a cost per allocation unit.or example, ABC Company has total indirect costs of $100,000 and it decides to use the cost of its direct labor as the allocation measure. ABC incurs $50,000 of direct labor costs, so the overhead rate is calculated as: