Examlex
The base components of DNA are:
Wages
Payments made to employees for their labour or services, typically calculated on an hourly, daily, or weekly basis.
Direct Materials
The raw materials directly traceable to the production of specific goods or services, considered a variable cost.
Period Cost
Expenses that are not directly tied to the production of goods, such as selling, general, and administrative expenses, which are expensed in the period incurred.
Factory Maintenance Equipment
Tools, machinery, and other equipment used for the upkeep of a manufacturing facility.
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