Examlex
Breastbone: __________
Direct Materials
Raw materials and components used in the manufacturing process that are directly incorporated into the final product.
Direct Labor-Hours
Represents the total hours worked by employees directly involved in the manufacturing process.
Variable Overhead
Costs that fluctuate with production volume, such as utilities and raw materials, contrasting with fixed overhead costs.
Direct Materials
The raw materials that are directly traceable to the manufacturing of a product and included in the cost of the product.
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