: 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 Rate Variance. Direct labor rate variance (also called direct labor price/spending variance or wage rate variance) is the product of actual direct labor hours and the difference between the standard direct labor rate and actual direct labor rate.Direct labor rate variance is similar to direct material price variance.xample. Calculate the direct labor rate variance if standard direct labor rate and actual direct labor rate are $18.00 and $17.20 respectively; and actual direct labor hours used during the period are 800.