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.
I defined aerobic exercise for you in the introduction. It's any activity that stimulates your heart rate and breathing to increase but not so much that you can't sustain the activity for more than a few minutes. Aerobic means with oxygen, and anaerobic means without oxygen.. Anaerobic exercise is the type where you get out of breath in just a few moments, like when you lift weights for improving strength, when you sprint, or when you climb a long flight of stairs.