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.
Swimming is also useful in rehabilitation of injured athletes. Patients with rheumatoid arthritis can improve their aerobic capacity by swimming in warm water. Asthmatics should be encouraged to swim, as swimming is the sport that is least likely to precipitate an asthmatic attack, and the fitter they are the fewer attacks they have; swimming improves their breathing.