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.
Aerobics is the term coined by Dr. Kenneth Cooper in 1968 to describe sustained low to moderate cardiovascular exercise. Aerobic activities include jogging, cycling, rowing, swimming and group exercise classes such as step. Aerobic exercise offers a wide variety of benefits to your heart, lungs and muscles. Aerobic exercise affects your muscles in the long term as a result of your workouts and also in the short term while you exercise.