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.
1 Aerobic and anaerobic are adjectives used in reference to organisms, cellular respiration and physical exercises. 2  Aerobic pertains to ârequiring airâ, while anaerobic means âwithout airâ. 3  Aerobic organisms can live and grow in the presence of oxygen, while anaerobic ones donât necessarily require it to survive. Aerobic respiration uses oxygen as the final electron acceptor in the generation of energy in the form of ATP. 2  In anaerobic respiration, an inorganic acceptor such as sulfur is utilized. 3  Aerobic metabolism is 19 times more efficient than anaerobic.