Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. Examples of indirect costs include: â¢ Rent on building used in manufacturing operation.
Swimming can be either an aerobic or anaerobic exercise depending on a variety of factors. Your fitness, the intensity of your workout and the duration of your swim can affect whether your body utilizes oxygen, which is the main difference. Aerobic and anaerobic workouts have their perks, but understanding each and the correct way to utilize them will benefit your fitness.
A good way to start is to go down to your local pool and see if they have group exercises in water. These include water aerobics -- with all the benefits of normal aerobics but low impact. Once you have found a pool that you wish to swim in and an instructor to keep you afloat, develop a fitness routine around your swimming. Aim to get in the water three times a week (try and pick times when the pool is not too crowded) and supplement your swimming routine with walking, aerobics, or social sports such as tennis.