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.
Anaerobic exercise consists of brief intense bursts of physical activity, such as weightlifting and sprints, where oxygen demand surpasses oxygen supply. While aerobic exercise relies on oxygen, anaerobic exercise is fueled by energy stored in your muscles through a process called glycolysis. Glycolysis is a method by which glycogen is broken down into glucose, also known as 'sugar' and is converted into energy. Glycolysis occurs in muscle cells during anaerobic exercise without the use of oxygen in order to produce energy quickly, thus producing lactic acid, which causes your muscles to fatigue. Lactic acid is a by-product of glycolysis and forms when your body breaks down glucose for energy when oxygen is low.