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.
During aerobic exercise your body's demand for oxygen can be met and your intensity sustained. Any exercise you can maintain for more than two minutes will be aerobic. Aerobic swims are those that are longer in distance and duration. These swims are performed at an easy to moderate pace. Using the Borg Rating of Perceived Exertion scale, which measures physical intensity for a given effort on a scale of 6 to 20, an aerobic swim would fall somewhere between 7 and 13.